This paper, in particular, rather than offering any constitutional wisdom broadly summarizes the present constitutional set up for fiscal legislation and reviews the suggestions made on GST related literature.doi:10.2139/ssrn.1596522Dahal, Rajib
Article 279A having provisions regarding the establishment of the GST Council was inserted after Article 279 of THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016. The Union Finance Minister is the head of the GST Council while the First Meeting of the council was held on 22nd and ...
In this instance, businesses which provide taxable supplies which fall within the relief conditions are not required to impose and collect GST on the relevant supplies. Examples of supplies which are given relief by the Government include: supplies of goods by businesses ...
The GST Appellate Tribunal is a quasi-judicial body proposed to be established to resolve disputes related to the Goods and Services Tax (GST) in India. It will function as an independent body to hear appeals against orders passed by the GST authorities or the Appellate Authority. The tribunal...
The Commissioner did not dispute that the taxpayer was carrying on an enterprise, but he contended that the enterprise did not extend to include litigation funding activities or the provision of consulting or advisory services to which the acquisitions related. The Court agreed, rejecting the taxpayer...
Value of Supply of Goods or Services where the consideration is not wholly in money (Rule 27) Value of Supply of Goods or Services or both between Distinct or related Persons (Rule 28) Value of Supply of Goods made or received through Agent (Rule No 29) ...
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Know full details of the form GST REG 19 which is related to the order of GST registration cancellation for the taxable person. Also, we have mentioned the Issuance of order with a synopsis.
States taken care of, Madam(s) silenced, major parties who matter in the Parliament supporting, the process to introduce the biggest indirect tax reform in India, the GST, has begun. Bill No. 192 of 2014, The Constitution (one hundred and twenty second amendment) Bill, 2014 seeks to ...
Along with the approval order, the updated GST registration certificate will be made accessible. Follow Khatabook for the latest updates, news blogs, and articles related to micro, small and medium businesses (MSMEs), business tips, income tax, GST, salary, and accounting....