Interest received on deposit in Public Provident Fund, Personal Loans & Advances to family/friends, and deposit in Saving Bank Accounts...

Taxpayer not eligible to pay tax @ 1% on supply of goods and @ 6% on supply of services at the same time under Composition Scheme.

Hon’ble Delhi High Court held that regardless of amendment to Section 140 of the CGST Act, the time limit of 90 days stipulated under...

Supply of cement on ex-factory/ex-work basis. The goods are made available by the supplier to the recipient at the factory gate, but this...

Remuneration paid to directors who are not employee of the company would be liable to GST on RCM basis by the Company. Remuneration paid...

Time limit to issue refund order for which 60 days time limit expires during the period 20th March 2020 to 29th June 2020 shall be...

E-way Bill generated on or before 24th March 2020 and whose validity expired on or after 20th March 2020 is extended till 30th June 2020.

CBIC has clarified that refund of ITC on import invoices, ISD invoices, and RCM invoices shall be allowed without any matching of such...

NASSCOM Membership helps the appellant to be updated with the changed in the market. The services of such association help the appellant...

Central Government (CG) has on 16th May 2020 notified an important amendment in CGST Act empowering CG to prescribe a time limit for...

Two units of the same manufacturer can qualify as job-worker for each other under CCR 2002. The above ratio can be applied to GST Law to...

Circular No. 26/26/2017-GST dated 29.12.2017 to the extent that it restricts rectification of GSTR-3B in respect of the period in which...

Taxes recovered by a corporate debtor in the name of tax from its customers do not qualify as ‘operational debt’ under IBC. Such taxes...

Transitional credit can be availed within 3 years of 1st July 2017 i.e. 1st July 2020. The time limit prescribed in Rule 117 of the CGST...

No need to take separate registration by a contractor in the state of execution of contract. Procurements and billings can be managed...

Paying Guest (PG) does not qualify as a dwelling, which means a house, but is similar to hotel rooms. Thus, exemption to ‘services by way...

Software sold by the applicant is a pre-developed or pre-designed software and made available through the use of encryption keys. It...

Activity of purchase of land and selling the said land by converting into integrated residential sub plots of varying sizes with basic...

Applications for grant of Free Sale and Commerce Certificate may be sent to official email ID of the concerned RAs as per the format...

Composite supply under GST. No requirement to have single contract or single price. Even if two composite activities are divided in two...