The government has established State Benches for the GST Appellate Tribunal under Section 109 of the CGST Act, effective from 1st September 2023.
In the recent times, GST Department by exercising the powers bestowed on them by way of Section 65 of the CGST Act 2017, has been raising the audit observations stating that GST shall be paid on the inter-company loans given amongst the related person under the GST.
Background: In the recent past, multiple initiatives are taken by the Government in consultation with the GSTN to streamline the GST return filing. The auto-population of details in GSTR-3B which is earlier loaded in GSTR-1 is one such classic example. As on date, the auto-populated figures in the GSTR-3B are editable by the taxpayers. This […]
Timeline within which tax dues shall be paid after receiving FORM GST DRC-07 and consequences of non-payment of dues within timelines?
Stay updated on the latest GST portal changes! Learn about disclosures for E-commerce supplies and GSTR-1 amendments effective from January 2024.
Understand the consequences of failing to provide bank details post-GST registration. Explore legal requirements, timelines, and remedial actions. Stay compliant to avoid adverse impacts.
This blog post explains how the GST Portal has integrated Notices & Additional Notices in a single window, making it easy to locate notices and orders under the GST. Read to check out how the GST Department is handling notices and orders wisely!
Dive into the changes in GST return disclosures for restaurants after the 45th GST Council meeting. Learn about tax implications for online and offline services, and stay compliant with the latest regulations.
In common parlance, the person who operates the E-commerce platform is called an ECO. However, in terms of Sec 2(45) of CGST Act,2017 ECO means any person who owns, operates or manages digital or electronic facility or platform for e-commerce.