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 ...
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...
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 v...
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
Orders issued pursuant to Section 80 of the GST Act, which deals with the payment of taxes in instalments, are not subject to GST appeals. These orders are specific to the payment structure and do not involve dispute resolution through appeals. It is important to be aware that the provision...
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....
Under the provisions of section 107 of the CGST/KSGST Act, 2017 there is a provision to file a petition against the impugned order, the applicant stated, have the court invoking writ jurisdiction under Article 226 of the Constitution of India against the expressed order as the petition c...
B2B transactions such as sale of goods or services, nil-rated or non-taxable or exempt B2G sale of goods or services, imports, high sea sales and bonded warehouse sales, Free Trade & Warehousing Zones (FTWZ), and supplies under reverse charge covered by Section 9(4) of the CGST Act. ...
Input Service Distributor,whether or not separately registered under this Act; personswho supplygoods or services or both, other than supplies specified under sub-section (5) of section 9,through such electronic commerce operatorwho is required to collect tax at source under section 52; ...
Liability of officers and certain other persons, Section 133 of CGST Act, 2017 Reduced GST rate on Sewing thread of manmade filaments, whether or not put up for retail sale Minimized GST rate on Duty credit scrips Diminished GST rate on Rubber waste, parings or scrap ...