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...
GST
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...
GST Alert: July 2017 data removed from GST Portal
GST Alert: July 2017 data removed from GST Portal: GST Portal is notified vide Section 146 of the CGST Act'...
E-Invoice under GST for turnover above 500 crore, SEZ excluded
CBIC, vide Notification No. 61/2020-CT dated 30.07.2020, notified that the e-invoice shall be mandatory for the registered person whose aggregate...
Last Date of Filling of Form GSTR-4 Annual Return by Composition Taxpayers for the FY 2019-20 is 31-08-2020
Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal 1. What is Form GSTR-4 Annual Return: - With effect...
Interim measure for filing revocation of cancellation order in appeal channel
Interim measure for filing revocation of cancellation order in appeal channel 1. In case your application for revocation of cancellation...
CBIC has issued a clarification of GST on Hand Sanitizers
The CBIC has issued a clarification of GST on Hand Sanitizers. It is stated that hand sanitizers attract GST at...
GSTR-4 due date extended to 31st August 2020 for FY 2019-20: (Return of Composition Dealers)
Notification No. 59/2020-Central Tax (i.e. Due date extend of GSTR-4 (GST Return) for composition dealers): CBIC has vide Notification No. 59/2020–Central...