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The Long awaited Section 51 of CGST Act 2017 related to Tax Deduction at Source is finally going to be  fortunate for the E-Commerce operator from 1st Oct 2018. With view to understand the E-commerce modal and applicability of GST on this business an effort is made to lay down the principle compliance in most […]...

As per Section 52(1) of the CGST Act, 2017, TCS is to be collected by an electronic commerce operator on the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by such operator....

CGST Act stipulates the following categories of persons as eligible to be authorized representatives to appear before GST Officer or the Appellate Authority or the Appellate Tribunal on behalf of the Taxpayer:...

In terms of Section 44(1) of the CGST Act, 2017, every registered person, other than an Input Service Distributor, a person paying tax under Section 51 (TDS Collector) or Section 52 (TCS Collector), a casual taxable person and a non-resident taxable person, shall furnish an Annual Return for every financial year on or before the 31st day...

In the erstwhile regime, chartered accountants, sales tax practitioners and advocates undertake the job related to accounting and taxation related to Indirect taxes mechanism in India. Under the GST regime, a GST practitioner has been authorized for conducting such activities and  formalizing the association shared between a tax payer an...

An annual return under GST has to be filed once in a year by the registered taxpayers including those registered under composition levy scheme. All the registered taxable persons under GST must file GSTR-9. However, following persons are not required to file Annual GST Return (GSTR 9) Casual Taxable Person Input service distributors Non-...

Sales: 1. While filing GSTR-1, we may also have wrongly quoted some of our customers GSTIN. Correct it before September, 2018 Return by Submitting online Debit note. 2. Matching All returns with GST3B Summary with GST1 Sales. 3. Tax on sale of Used Motor Vehicles : Three types of taxes during the year. For vehicles […]...

Only those GST Practitioners are eligible to login who qualify the criteria specified at clause (b) of sub-rule (1) of rule 83 of the CGST Rules 2017 and whose enrolment on GST portal in terms of sub-rule (2) has already been approved as on 24.09.2018....

This document will explain the new enhancements done in the E- Way Bill (EWB) generation form and is being release on 1st of Oct. 2018. The purpose of this document is to communicate the tax payers and transporters the latest changes with screen shots and make them to understand and prepare them while generating the […]...

Who is required to deduct the TDS under GST (i.e. who is the deductor) ? As per Sec. 51(1) of the CGST Act, 2017 read with Notification No. 50/2018 – Central Tax dated September 13, 2018, following persons are required to deduct the tax:...