Agents under GST: Agent u/s 2(5) of the CGST Act and their Liabilities: AgentMeans a person, including a factor, broker, commission agent, arhatia, del credre
Special Audit under GST Regime – 8 Important Questions Answered.This article explains Special Audit as per Goods and Service Tax Act 2017 (CGST Act 2017).
Accounts and records in GST: India is gearing up to introduce a comprehensive Indirect tax regime under Goods and Services Tax (GST). All existing Indirect
The taxable event in GST is supply of goods or services or both. Various taxable events like manufacture, sale, rendering of service, purchase, entry into
Recovery of Tax under GST: Tax administration occasionally comes across situations where the tax dues are not paid correctly by the tax payers, most of
Seizure is defined as taking of something by force. Section 67 of Central Goods and Services Tax Act, 2017, read with respective rules state provisions
Provisions for Branch Transfer under GST – Understand With Examples.The GST, which is being implemented from July 1, will have significant changes in the country.
Legal Provisions for Anti Profiteering in CGST Act and Analysis thereof -We are going to witness biggest indirect tax reform in the history of independent
Inspection, Search, Seizure and Arrest under GST: In any tax administration the provisions for Inspection, Search, Seizure and Arrest are provided to protect the interest