In order to determine the tax liability under GST, it is important to know the date when the tax liability arises i.e., the date on which the charging event has occurred. In GST law, it is known as Time of Supply. GST law provides separate provisions to determine the time of supply of goods and time of supply of services under Sections 12, 13 & 14 of the CGST Act 2017.
Explore the key provisions of the Digital Personal Data Protection Act, 2022, focusing on definitions, applicability, consent, rights of data principals, obligations of data fiduciaries, and grievance redressal. Stay informed about the latest data protection regulations in India.
Explore the implications of taxation under section 115BBE, including misuse of sections 68 to 69D, consequences of high tax rates, and relevant judicial precedents.
Get answers to frequently asked questions about Universal Account Number (UAN) and KYC processes. Learn how to generate UAN, link KYC details, activate UAN, and more. Understand the benefits of UAN and how it simplifies EPF procedures.
Understand roles and responsibilities of directors as defined by section 2(34) of Companies Act 2013. Explore their powers and restrictions under sections 179 and 180, ensuring compliance and ethical conduct.
Discover MCA restricted words for company names in India. Learn about dos and don’ts, naming rules, approvals, and structures. Avoid name rejection with MCA guidelines.
An analysis of Gujarat High Court’s ruling on the assessee’s entitlement to interest for delayed refund by the Revenue Department under the CGST Act.
Explore the recent Bombay High Court judgment in M/s. Wallem Shipmanagement (India) Pvt. Ltd. v. The Union of India & Ors, highlighting the significance of fair opportunities and adherence to natural justice in the rejection of GST refund applications. Understand the implications for businesses facing Show Cause Notices during the pandemic and the court’s commitment to ensuring a just and reasonable process. Stay informed about the legal principles governing such cases.
Explore the new Rule-88D handling mismatches in ITC between GSTR-2B/3B. Learn about DRC-01C, applicable taxpayers, and procedures under GST Notification 38/2023.
Explore the types of takeovers, including hostile, friendly, and bailout. Understand strategies to prevent hostile takeovers and the real-world challenges. Learn more.
