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....
It is important to be aware that the provisions for GST appeals do not cover orders passed under Section 80 of the GST Act. These orders are specifically related to the payment of taxes in instalments and do not involve dispute resolution through appeals. Therefore, if you receive an order ...
Section 19.Transitional provisions relating to job work. Section 20.Miscellaneous transitional provisions. CHAPTER IX – MISCELLANEOUS Section 21.Application of provisions of Central Goods and Services Tax Act. Section 22.Power to make rules. ...
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...
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 ...
respect of supply of specified categories of goods or services or both received from an unregistered supplier as per Notification No.01/2019 – Central Tax (Rate) and amended section 9(4) of CGST Act. (参考CGST修订Section 9(4) – Reverse charge in case ofprocurementfrom unregistered persons)...
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...
GST Notification 9/2022 dated 05-07-2022: Central Government hereby appoints the 5th July, 2022, as the date on which the provisions of clause (c) of section 110 and section 111of the said Act shall come into force. GST Notification 10/2022 dated 05-07-2022: Taxpayers having AATO upto...
Q. What is the Late fee in case of Annual return GSTR-9? Late fee in case of late Annual GST return filing in FORM GSTR-9 is 200 per day till such delay continues. Out of that, 100 is payable under for CGST act & SGST/UTGST Act respectively. ...