Issuing Invoices as per other provisions of GST Act and Rules Applying for registration on becoming liable to be registered (including for casual taxable person and Non-Resident Taxable Person) Opting out of Composition Scheme on crossing the threshold of composition scheme Late fees in case of fo...
If the taxable person has violated the GST Act and the rules made by it. The taxable person has wrongly obtained GST registration by wrongful intent or suppression of facts or fraud. Being a composition dealer, the taxable person failed to file three consecutive returns under GST. The taxable...
specified to be carried out through a common portal through the Customs Act, 1962 or rules made under section 156 of the said Act or regulations made under section 157 of the said Act and for data exchange with other systems within or outside India, the Board of CBIC announced this week....
The term lease has not been defined anywhere in GST Act or Rules. To classify a lease transaction as either supply of goods or supply of service, we have to refer Schedule II of the CGST Act, 2017 where in clear guidelines for classification of a transaction as either “supply of goods”...
CBIC Clarifies Wavier of Interest and Penalty under CGST Act RCM Time of Supply Rule Changes Effective from November 1 Now, let us look at GST due dates for December 2024. Here is a comprehensive image of our December GST Due Dates Calendar or GST Compliance Calendar. It has all the GST ...
4. Search for GST sections and sub-sections inside CGST Act, IGST Act, UTGST Act and Compensation Cess Act. 5. Search for CGST Rules inside Central Goods & Services Tax Rules 6. Search inside GST Case Law , Notifications, Circulars, Orders and FAQs ...
With the help of this tab, you’ll get links to the CBIC (Central Board of Indirect Taxes and Customs), as well as states/UT commercial tax websites. The links host CGST act and rules, SGST act and rules, and all other acts and rules related to GST. Also, the latest notifications,...
Though the rules laid down under the CGST Act 2017 are undoubtedly user-friendly and seek to rule out the ambiguities and snags that impeded the steadiness of trade & commerce in the erstwhile tax regime. Albeit with GST registration, an average taxpayer can alleviate much of the complexities ...
GST did away with this complex system and introduced uniform tax slabs for both goods and services. The rules applicable on GST have also made the filing process much simpler for taxpayers through the GSTN portal. However, to file your returns under GST, you need a unique GSTIN number. ...
(1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:— (c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to...