Here we are studying the whole provisions of filing the appeal to GST appellate authority and procedure of filing of an appeal....

Goods and Services Tax (GST) is a destination-based consumption tax that was introduced in India in 2017. Under the GST framework, the concept of zero-rated supply is of significant importance, especially for businesses engaged in exports and supplying to Special Economic Zones (SEZs)....

If the Registered person / eligible taxpayer wishes to opt for Composition Scheme under GST, then it can be done online in common portal by filing Form CMP-02 before 31st March of the financial year....

The taxpayers are curious as to what shall be done before this year end to better prepare for the new financial year 2023-24. How should a taxpayer prepare himself for this year’s march ending?...

Cancellation Of GST Registration By Legal Heirs By Registered Person By Proper Officer By Registered Person: 29(1) Business Discontinued Amalgamation Demerger Transfer Of Business Change In Constitution of Business Otherwise, Disposal of Business No Longer Liable U/S 22 OR 24 Intend To Opt-Out of Voluntary Registration U/S 25(3) BY LEGAL ...

Exemptions from tax, also known as non-taxable income, refer to the income that is not subject to income tax. This income may be exempt from tax for a variety of reasons, such as being below a certain threshold or being earned through certain sources. In this article, we will delve deeper into the concept of […]...

The Central Govt has amended Section 109 of CGST Act, 2017 through Finance Bill 2023 passed by Lok Sabha on 24.03.2023. With the hope that this bill will also be passed in Rajya Sabha without any changes, I have highlighted that the latest provision under section 109 which provides for constitution of Tribunal Benches, Bench […]...

Amendments w.r.t. GST in Finance Bill 2023 passed by Lok Sabha on 24th March 2023 1. No need to take registration for Specified category of persons exempted from obtaining GST registration: It has been proposed to amend Section 23(2) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) with a non-obstante clause, […...

Opt for Composition scheme F.Y. 2023-23– Eligible taxpayers who wish to avail composition scheme may opt for the same before 31.03.2023. Functionality is already made available on common portal. You can avail this by following below given steps Services-> Registration-> Application to Opt for composition Levy’ and file Form CMP-...

A Company Secretary can comprehensively interpret the law of GST and provide complete guidance and advisory to the business entities. Company Secretaries are more suited for their services because of their knowledge of laws and good communication skills....