Summary of GST Circular 161: Summary of GST Circular 160: Clarification relating to the export of services-condition (v) of section 2(6) of the IGST Act 2017 Summary of GST Circular 164: GST Rates and Classification of Goods/Services October marked the completion of a year of e-invoicing....
Dependent on the nature of supply or the nature of supplier. This falls under and is covered by Section 9 (3) of the CGST/SGST (UTGST) Act and section 5 (3) of the IGST Act. The second scenario is where taxable supplies are made by an unregistered person to a registered person. Th...
a debit note issued by a supplier in accordance with the provisions of section 34; a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made there-under for the assessment of integrated tax on imports; an Input Service Distributor invoice or Input Service ...
To include the ‘Adjustment of negative liability of previous tax period’ for Reverse Charge and supplies under Section 9(5) of GST Act and other than Reverse Charge and supplies made under Section 9(5) of GST, the Central Board of Indirect Taxes and Customs (CBIC) has revised Table ...
Under GST, there are variousGST return forms, which taxpayers can use to file GST returns online. All these forms are required to be e-filed as per the GST return filing process laid down in the GST return rules section of the GST Act. Each of the GSTR form have a different purpose ...
How to comply with 9(4) of the CGST Act if the Point of sale (POS) is in other State of the unregistered supplier? Any business/person making an inter-state supply must obtain registration mandatorily; thus, section 9(4) will not come into play. Can we get an Input Tax Credit for ...
Gem Registration Registration Under Shop & Establishment Act LLP /Partnership/Proprietorship Registration Director Identification Number (DIN) Tax Deduction Account (TAN) Registration Conversion of the Company Nidhi Company Registration Section 8/ OPC RegistrationAccounting...
Such details to be uploaded in the online form for cancellation of registration which is to be filled in services section by logging into GST portal. Reply Bharat April 8, 2018 at 6:34 pm In GSTR 1 Table 12 HSN wise summary, should I give both, interstate as well as Intrastate sell ...
GST Assessment Order Set Aside for Improper Service of Notice; Assessee Allowed to Reply Issue: Whether a GST assessment order is valid when it is issued without proper service of notice as prescribed under Section 169(1) of the CGST Act, 2017. Facts: An assessment order was issued for the...
Under the GST Act, an invoice is not mandatory for transactions less than ₹200 if the recipient is unregistered and does not request an invoice. However, businesses can issue a consolidated invoice at the end of the day that summarises all small transactions. This approach not only streamli...