To me, the adjudication process under GST, apart from the prolonged non-constitution of the GST Appellate Tribunal (GSTAT), remains one of the most prominent yet disappointing aspects of the tax regime. Navigating the Complexities of Outward Secondment Arrangements in India: Tax and GST Implications...
ConstitutionIndiaGoods and Service TaxTaxGSTService TaxIndirect TaxTaxationThis article is first part of my series of articles on Goods and Service Tax ('GST') - Analysis on Introduction and Impacts in India. I will be constantly updating this GST series with my further articles on coming days...
At the heart of the issue was s 114 of the Constitution which prohibits the Commonwealth imposing “any tax on property of any kind belonging to a State”. To address this prohibition, when the GST was introduced the States and the Commonwealth entered into an “Intergovernmental Agreement” wh...
GSTIN (Goods & Services Tax Identification Number)is a15-digit unique identifierassigned to every GST-registered taxpayer, including businesses, firms, dealers, and suppliers, under theGST regime in India. It is mandatory for businesses engaged in taxable supplies and is issued upon successful GST ...
Goods and Services Tax or GST is an indirect tax regime used in India on the supply of goods and services. GST came into action on July 1st, 2017 through the implementation of the One Hundred and First Amendments of the Constitution of India by the Government of India. It replaced ...
they have no business or fixed establishments anywhere, but Malaysia is their usual place of residence (in the case of an individual) or place of legal constitution (in the case of a company), or they have business or fixed establishments both in Malaysia and elsew...
Meaning of Refunds in GSTN Conditions of taking refund Different Types of Refund as per GSTN Portal Steps to taking refund from the portal 1.Overview of income tax act understanding tax direct tax and indirect tax constitution of india
Royalty is not in the nature of tax but consideration - this is the law of the land today...(Read more)VIEW ALL Articles VIEW ALL Principles of Mutuality - Overpaid Tax - A need for all India movement?by Vishwanath K, Adv. Bonafide purchases alleged as fake transactions by Department -...
This authority operates under the Airport Authority of India Act, 1994, as a statutory body delineated in Section 12 of the Act. The construction of the residential colony for the staff and employees near Kempegowda International Airport, Devanahalli, aligns with Article 243 W of the Constitution...
1.Proof for constitution of business If the firm applied for GSTIN is a partnership company, copy of partnership deed In case of businesses like society, Trust etc. which are not captured in Permanent Account Number (PAN), Registration Certificate of such firm is required to be scanned. ...