GST Refund claim By Unregistered Person
Circumstances where unregistered person can claim refund of GST paid: – 1. Construction Contracts: – Where an unregistered buyer who...
New GST Rule 37A – No immediate ITC reversal for suppliers failure to file GSTR-3B
With effect from December 26, 2022, Rule 37A of the CGST Rules 2017 has been added by the CBIC via...
CA Certificate Can Be Used For Clearing Difference in the ITC
1. The CBIC after taking into consideration the practical difficulty faced by the taxpayers, provides clarification to deal with the...
GST Rate Changes From 1st January 2023
GST Rate Changes – 1. No GST is payable where the residential dwelling is rented to a registered person if...
Section 45(4) Applicability to a Real Estate Developer Firm
The amendment to section 45(4) of the Income Tax Act, 1961 with effect from 01/04/2021 (FY 2020-21) has raised more...
Notification No. 15/2022-Central Tax
Government of India Ministry of Finance (Department of Revenue) Notification No. 15/2022-Central Tax New Delhi, the 13th July, 2022 G.S.R...
Notification No. 16/2022-Central Tax
Government of India Ministry of Finance (Department of Revenue) Notification No. 16/2022-Central Tax New Delhi, the 13th July, 2022 G.S.R...
CBIC reduces e-Invoicing limit 10 cr from existing limit of 20 cr w.e.f. Oct 01, 2022
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION No. 17/2022–Central Tax...
Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
Rule 1. Short title and Commencement. (1) These rules may be called the Union Territory Goods and Services Tax (Lakshadweep)...
Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
Rule 1. Short title and Commencement. (1) These rules may be called the Union Territory Goods and Services Tax (Daman...