Rule 3. Intimation for composition levy
Rule 3. Intimation for composition levy. - (1) Any person who has been granted registration on a provisional basis under...
Articles
GST on services supplied by restaurants through e-commerce operators
GST on services supplied by restaurants through e-commerce operators (45th GST Council Meeting; Section 9(5) of CGST Act 2017; Notification...
Refund claims by taxpayers in UT of Daman & Diu
Refund claims by taxpayers in UT of Daman & Diu Circular No. 168/24/2021 – GST dated 30th December 2021 Mechanism...
Guidelines for recovery proceedings under section 79 (Self Assessed Tax)
Guidelines for recovery proceedings under section 79 (Self Assessed Tax) Instruction No. 01/2022-GST dated 7th January 2021 Guidelines for recovery...
Appeal in case of detention and seizure of goods and conveyance
Appeal in case of detention and seizure of goods and conveyance In section 107(6) of the CGST Act, 2017, the...
Provisional Attachment under section 83
Provisional Attachment under section 83 Section 83(1) of the CGST Act substituted as under –– Where after the initiation during...
Self assessed tax under GST
Self assessed tax Explanation clause to section 75(12) inserted- ‘Explanation.––For the purposes of this sub-section, the expression "self-assessed tax" shall...
Conditions for claiming ITC under GST
Conditions for claiming ITC In section 16(2) of the CGST Act, after clause (a), the following clause (aa) inserted- “(aa)...
GST on supply by any Club or Association to its Members
GST on supply by any Club or Association to its Members In the CGST Act, 2017, in section 7 (1)(a),...
List of Services under reverse charge
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL The fitment of rates of services were discussed on 19 May...