Cases in various court against disallowance of ITC U/s 16(4) Section 16(4) of CGST Act, 2017 is with… Cgst ActsGSTGst Acts Issue of “Place of Supply” can not be decided by AAR 7 Dec 2019 0 Issue of “Place of Supply” can not be decided by AAR Tech Mech Global Interface Pvt...
The GSTN (Goods and Services Tax Network) will soon allow metal scrap dealers to register for TDS (Tax Deducted at Source) under section 51 of the GST Act. View more 11th October 2024 GSTN has been enabled in four new states Odisha, Kerala, Nagaland, and Telangana, for the verification...
Pro tip: Pending invoices can be dealt with even in later months, but don’t wait too long—Section 16(4) of the CGST Act sets a limit!Step 5: Recomputing GSTR-2BHere’s where things get a little techy—but don’t worry, it’s simpler than it sounds. After taking any action (...
Section 3.Officers under this Act. Section 4.Authorisation of officers. Section 5.Powers of officers. Section 6.Authorisation of officers of central tax as proper officer in certain circumstances. CHAPTER III -LEVY AND COLLECTION OF TAX
”. Further, the GST Act also focuses in places on the intended use or purpose of supplies. For example: Item 4 of the table in s 38-190 makes the supply in relation to rights GST-free if “the rights are for use outside the indirect zone”. Section 40-65 provides that the sale ...
So, to help the readers understand everything more about Section 248 (5) of the Companies Act 2013 or Section 560 of the Companies Act, 1956, we have written this new article: All about MCA Struck-Off Companies in 5 Questions. Another article that we covered in April is Form RFD-11: ...
GST registrant has violated any rules or provisions as, under CGST Act 2017, he will be subject to statutory GST cancellation. When do we OPT for GST cancellation? There are certain circumstances that may compel a taxpayer to opt for a surrender of GST registration. Given below are some of...
Safeguard Duty Imposed on Steel Flat Products to Protect Domestic Industry Under Section 8B of Foreign Trade Act April 24, 2025 Notifications Customs RBI Enables Seamless Export Transactions for Indian Traders in UAE Warehouses Under FEMA Sections 10(4) and 11(1) ...
Advisory on the sequential filing of GSTR-1: The Central Government has amended Section 37 & Section 39 of Central Goods & Service Tax Act (CGST), 2017 vide Notification No. 18/2022–Central Tax dated 28th September, 2022 with effect from 01 October, 2022. According to section 37(4) of...
3. GST Council has recommended amending section 17(5)(d) of CGST Act, 2017, to replace the phrase "Plant or Machinary" with "Plant and Machinary" 4. GST Council has recommended an increase in the GST rate from 12% to 18 % on the sale of all old and used vehicles, Major Highlights...