Job Work under under GST
What is Job work? Section 2(68) of the CGST Act, 2017 defines job work as ‘any treatment or process undertaken...
Credit Note in GST
Introduction A supplier of goods or services or both is mandatorily required to issue a tax invoice. However, during the...
Debit Note in GST
Introduction A supplier of goods or services or both is mandatorily required to issue a tax invoice. However, during the...
Aadhar Authentication: Notification No 62/2020 – Central Tax
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No 62/2020 –...
Aadhar Authentication or Physical Verification of Business Place in GST Registration
Provision for Aadhar Authentication in GST Registration Aadhaar Authenticatiobn process has been introduced, for the persons applying for GST registration...
GST on Co-operative Housing Society
What is Co-operative Housing Society? Co-operative Housing Societies are entities registered under the co-operative laws of the respective States and...
Downloading document-wise details of Table 8A of Form GSTR-9
Downloading document-wise details of Table 8A of Form GSTR-9 1. A facility has been provided to the taxpayers to download...
Goods Transport Agency under GST
1. What service of transportation of goods is exempt under GST? In terms of Notification No. 12/2017-Central Tax (Rate) dated...
Aggregate Turnover means under GST
1. Turnover, in common parlance, is the total volume of a business. The term ‘aggregate turnover’ has been defined in...
Difference between zero rated supplies and exempted supplies under GST
Zero Rating Supply: As per Section 16(1) of the IGST Act, 2017, “zero rated supply” means any of the following...