What is Zero Rated Supply in GST?
Zero Rating Supply: As per Section 16(1) of the IGST Act, 2017, “zero rated supply” means any of the following...
Articles
Received mail from GSTN “Aggregate turnover being more than Rs. 5 Cr during FY 2019-20” What does this mean?
Mostly Taxpayers having aggregate turnover more than Rs. 5 Crores for F.Y. 2019-20 are receiving Email from GSTN. The purpose...
ITC Invoice wise detail available in Table 8A of GSTR-9 on GST Portal
GST updates: ITC Invoice wise detail in Excel zip format available in Table 8A of GSTR-9 on GST Portal A...
GSTN restore July 2017 data on GST Portal
In a tweet @Infosys_GSTN tweeted that the facility to view, file and download returns of the period July 2017 has...
Offline Tool Now Available to prepare Form GSTR-4 Annual Return by Composition Taxpayers
Using Offline Tool to prepare Form GSTR-4 Annual Return by Composition Taxpayers 06/08/2020 An EXCEL based offline tool has been...
File Revocation Application under Removal of Difficulty-06-08-2020
In view of the Removal of Difficulty Order No. 01/2020 dated 25.06.2020, the restriction on filing revocation application, in case...
Rule 63 of CGST Rules-Submission of return by non-resident taxable person
“Non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal...
Extension in period of operation by casual taxable person and non-resident taxable person
Extension in period of operation by casual taxable person and non-resident taxable person Rule 15 of CGST Rules, 2017: (1)...
Rule 13 of CGST Rules-Grant of registration to non-resident taxable person
“Non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal...
Section 27 of CGST: Special provisions relating to casual taxable person and non-resident taxable person
Special provisions relating to casual taxable person and non-resident taxable person. “Casual taxable person” means a person who occasionally undertakes...