Clarification issued by the CBIC on job work vide Circular No. 126/45/2019
In this article we discuss about the clarification issued by the CBIC on job work vide Circular No. 126/45/2019-GST on...
GST
JOB WORK & ITC UNDER GST
Job work Means: - As per GST Act “job work” means any treatment or process undertaken by a person on...
Refund under GST and Related Forms
Refund Under GST (Section 54 of GST Act):- Refund application has to be filled electronically in the FORM GST RFD-1...
Refund of GST-Section 54
1.Refund Under GST (Section 54 of GST Act): Refund application under GST to be filled before the expiry of 2...
RCM (Reverse Charge Mechanism)
In this article we discuss the concept of RCM. Normally the liability to pay the GST arise on service provider...
Person not liable to take registration under GST
Section 23. Persons not liable for registration. (1) The following persons shall not be liable to registration, namely:–– any person...
ISD (Input Service Distributor)
In this article we discuss about the concept of Input Service Distributor (ISD). ISD means:- An office of the supplier...
Introduction of GST Audit
Audit Means:- “Audit” means the examination of records, returns and other documents maintained or furnished by the registered person under GST...
Interest on delayed payment of GST
In this article we discuss about the concept of interest liability under GST. So, interest shall be payable if GST...
GST Return Types & Due Dates
In this article we discuss about of which type of GST return required to furnished under GST. Following type of...