Common working days means under GST
Common working days in respect of a State or Union territory shall mean such days in succession which are not...
CA Neeraj Jawla
Casual Taxable Person means under GST Act
Casual Taxable Person means a person who occasionally undertakes transactions involving supply of goods or services or both in the...
Capital Goods means under GST
Capital Goods means goods, the value of which is capitalised in the books of account of the person claiming the...
Business includes under GST
Business includes – (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not...
Agriculturist means under GST
Agriculturist means an individual or a Hindu Undivided Family who undertakes cultivation of land— (a) by own labour, or (b)...
Aggregate Turnover means under GST
Aggregate Turnover means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is...
Agent means under GST
Agent means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile...
What is the meaning of address of delivery
"Address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice...
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
SCHEDULE III ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES...
Schedule II-Activities to be treated as Supply of Goods or Services
SCHEDULE II ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any...