Voluntary Certification of GSTR-9C: The Finance Bill 2021 has substituted the Section 44 of CGST Act, 2017, where annual return (GSTR-9) is required to be
GST on Air Travel Agent: The advent of GST will also facilitate both domestic and international investments and create more dynamic and vibrant markets with
Poor Patients, Healthy Hospitals with Dr. GST? A contract for medical treatment, especially indoor treatment is a composite contract, necessarily involves supply of medicines, surgical
GST on Housing Societies for rendering Services to its Members:First of All housing societies means unincorporated body or Non – Profit entity registered under any
Information Required for movement of goods and generation of e-way bill: Information to be furnished prior to commencement of movement of goods and generation of
Timely refund mechanism is essential in tax administration, as it facilitates trade through the release of blocked funds for working capital, expansion and modernisation of
Cannot Claim ITC under GST Act, Who Can not Claim ITC under GST:Uninterrupted and seamless chain of input tax credit (hereinafter referred to as, “ITC”)
GST on Construction of Solar Power System / Plant: Recently Authority of Advance Ruling (AAR) in the state of Maharashtra has given an order confirming