Supreme Court ratifies Section 54(3) of CGST Act, 2017 & Rule 89(5) of CGST Rules, 2017 Inequities in Rule 89(5) are to be ironed out by the Government in the course of the application of the formula for computation of Refund in case of Inverted Tax structure The Supreme Court on Monday 13th September 14, 2021, held […]
Today, let’s recapitulate what the GST law says in a nutshell, about persons not liable for registration under GST. Section 23 of the CGST Act 2017, speaks about Persons Not liable for registration under GST. The list includes the following persons, S.No Particulars Relevant Section / Notification 1. Persons engaged exclusively in supplying goods and […]
This is one out of a series of articles that will follow onwards. The sole purpose of these articles is to simplify and to present the provisions of GST Laws in a comprehensible manner. The matter of deliberation in this article is the ‘Registrations under CGST Act, 2017‘. Registration under GST renders the registered person […]
