The Rajasthan government has shared the guidelines for reimbursement of late fee payable deposit under section 47. Read Order 08th March 2023 GSTN has enabled the new option of using the cash ledger balance of one GSTIN (an entity with the same PAN) to fund another GSTIN through tax form ...
Persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52 Every electronic commerce operator who is required to collect tax at source under ...
but under the GST regime, the centralized registration may not be available as the place of supply will decide the scope of registration, in which state the registration will take place. Place of supply in case of B2C transactions would be the location of the service provider and in the case...
Recently, on June 22, the GST Council held the 53rd GST council meeting, and introduced a conditional waiver of interest and penalties under Section 128A, and reduced pre-deposit amounts for appeals to ease taxpayer compliance. It also extended the GSTR 4 filing deadline and introduced FORM...
Regular taxpayers, TCS and TDS claimants under the GST, anyone required to get a unique identification number under Section 25(9) of the CGST Act, non-resident taxpayers, including those offering OIDAR services, and taxpayers who migrated from the pre-GST rules are included in this category...
The GSTN will soon enable metal scrap dealers to register for Tax Deducted at Source (TDS) under Section 51 of the GST Act. The GSTN department has issued a significant advisory regarding the automatic population of eligible input tax credit (ITC) for domestic supplies in GSTR-9/9C. Starti...
The major categories of ineligible ITC as per Section 17(5) of the Central Goods and Services Tax (CGST) Act are listed below: List of Ineligible ITC Under GST: Category-Wise 1) Motor Vehicles & Conveyances Under GST regulations, ITC is not available for motor vehicles with a seating capa...
person who are required to pay tax under sub-section (5) of section 9; non-resident taxable persons making taxable supply; persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
Understand HSN codes under GST with Tally Solutions. Learn their significance, structure, and use our HSN code finder for quick lookups. Explore now!
The type of taxpayers includes regular,TDSand TCS applicants under GST, those who are liable to obtain unique Identity Number under Section 25 (9) of the CGST Act, non-residents including those that are providing OIDAR services and the taxpayers who migrated from the pre-GST laws. ...