Get an in-depth overview of Inverted Duty Structure under GST and how to claim its Refund. Know when you can claim your refund, and the exceptions where unutilized ITC cannot be claimed.
Learn how NBFCs & HFCs can voluntarily surrender their CoR/License with the RBI’s application form & checklist of documents. 1 Dec 2022.
As per the existing Rules under GST construction and sale of flats/ residential villas for which effective GST @ 1% & 5% is applicable for affordable residential units and others respectively.
Grow your startup with seed support recognised by DPIIT in India. Know the criteria & apply – social impact, waste management, financial inclusiveness & more!
Get the complete details on FSSAI registration & renewal requirements before starting any food business in India. Learn all about the Food Safety & Standards Act, 2006 (FSS Act), types and validity of registrations/licenses needed with this guide.
The paper aims to critically analyze CBIC Guidelines with reference to Section 159 of the CGST Act and the probable arbitrary use of power by tax-officers, the paper further highlights constitutional provisions to discern the arbitrary nature of the provision. The paper also aims to provide an analysis of the implications of Section 159 on ease of doing business and corporate governance.
MCA issued General Circular No 01/2023 and 02/2023 in respect of release plan of 45 forms on MCA V-3 and Filing of GNL-2 and MGT-14 and non-availability of forms on MCA for 15 days w.e.f. 07 January, 2023 to 22nd January, 2023.
Explore the implications of Input Tax Credit (ITC) on CGST and SGST paid in states where a registered person is not located. Learn through a real-world example and a relevant case ruling. Understand the destination-based nature of GST and how it impacts ITC eligibility. Gain insights into the Storm Communications Private Limited case to navigate the complexities of claiming CGST in a different state. Delve into the nuances of GST regulations for a comprehensive understanding.
Gain insights into the Reverse Charge Mechanism (RCM) implications on renting motor vehicles under GST. Understand the definition of motor vehicles, recent amendments to notifications, and the nuances of RCM in the context of renting motor vehicles designed for passenger use. Explore the flowchart illustrating the complexities of these transactions and address common questions on GST rates, registration requirements, and more.
Dive into the latest developments on the Global Minimum Tax and BEPS as the international community progresses swiftly in implementing the two-pillar solution. Explore the OECD’s public consultations on Pillar One’s Digital Services Taxes and compliance aspects of Pillar Two. Understand the draft Multilateral Convention provisions aimed at removing existing DSTs and achieving stability in the international tax architecture.
