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: ...
The reverse charge mechanism is applicable upon the nature of the given goods/services as notified by CBIC which will be covered under RCM. This scenario is covered by section 9 (3) of the CGST/SGST (UTGST) Act and section 5 (3) of the IGST Act....
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 ...
# We need to create a ghost pad for the source bin which will act as a proxy # for the video decoder src pad. The ghost pad will not have a target right # now. Once the decode bin creates the video decoder and generates the ...
Analysis of Recent Amendment to Section 34(2) of the CGST Act, 2017 in Finance Bill, 2025 Pooja Garg 24 February 2025 at 08:45 Clause 121 of the recently announced Finance Bill, 2025 has introduced a significant change for suppliers under the GST. Impact of GSTR 2A on Input Tax Cred...
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. ...
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 ...
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 ...
Section 75-10 is concerned with calculating the margin for “the supply”. The term “taxable supply” is defined in s 9-5 of the GST Act and the term “supply” is defined in s 9-10(1) of the GST Act. The “supply” is to be identified pursuant to s 9-10(1). Applying the...