GST & Other Indirect Taxes | By ALOK PATNIA | Jun 12, 2017
Section 10 (1) – Composition Levy Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sec...
News & FAQs | By Dipanjali Chakraborty | Jun 11, 2017
After the 16th GST Council meet concluded today, the rates of 66 items under the upcoming GST regime have been revised. Add...
GST & Other Indirect Taxes | By ALOK PATNIA | Jun 9, 2017
जीएसटी को आमतौर पर अप्रत्यक्ष, व्यापक, व्यापक-आधारित उपभोग के रूप में वर्णित किया गया है। भारत में कार्यान्वित किया जाएगा जो दोहरी जीएसटी...
GST & Other Indirect Taxes | By ALOK PATNIA | Jun 9, 2017
माल और सेवा कर क्या है? जैसा कि नाम से पता चलता है, यह तब होता है जब उपभोक्ता एक अच्छा या सेवा खरीदता है। इसका मतलब एकल, व्यापक कर है जो ...
GST & Other Indirect Taxes | By ALOK PATNIA | Jun 9, 2017
INPUT TAX CREDIT (ITC) UNDER GST Meaning and definition of Input Tax Credit (ITC) Section – 2(56) – “input tax credit” means ...
GST & Other Indirect Taxes | By ALOK PATNIA | Jun 9, 2017
Valuations under the GST law refers to ‘value of taxable supply’ Determination of Value of taxable supply is of utmost...
GST & Other Indirect Taxes | By ALOK PATNIA | Jun 8, 2017
MIGRATION OF EXISTING TAXPAYERS IN GST A certificate of registration on a provisional basis is first issued to every person registered un...
GST & Other Indirect Taxes | By ALOK PATNIA | Jun 8, 2017
The current Indirect tax regime in India is complex as there are multiplicity of taxes, elaborate compliance obligations and tax cascadin...
GST & Other Indirect Taxes | By ALOK PATNIA | Jun 6, 2017
This content would basically cover the following topics: Relevance of place of supply Rules for determining place of supply of goods Rul...
GST & Other Indirect Taxes | By ALOK PATNIA | Jun 6, 2017
TIME OF SUPPLY OF GOODS (1) The liability to pay GST on the goods shall arise at the time of supply as determined in terms of the provis...
GST & Other Indirect Taxes | By ALOK PATNIA | Jun 6, 2017
Definition of Supply under GST Definition of ‘supply’ Under section 2(92) read with section 3 ‘supply’ includes all forms of supply o...
GST & Other Indirect Taxes | By ALOK PATNIA | Jun 6, 2017
WHAT IS REFUND UNDER GST? Refund has been discussed in Section 54 of the CGST/SGST Act. “Refund” includes : (a)any balance amount in the ...