GST

Act, 2016 Place of Supply & Time of Supply of Goods and/or Services under Goods and Services Act, 2016 (GST Act, 2016) Introduction: In this article, provisions relating to Place of Supply (“POS”) and...

Draft Goods And Services Tax- Registration Rules Draft Goods And Services Tax ‑ Registration Rules, 20– Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if...

All about Appeals, Review and Revision in GST 1. Introduction 1.1 The purpose of this write-up is to provide an overall basic understanding of the statutory provisions (contained in the Model GST Law)...

All about Frontend Business Process on GST Portal 1. Imperatives Driving GST and GSTN : The proposed implementation of GST, a destination based consumption tax, has been designed as a dual VAT, keepin...

All about Place of Supply of Goods and Service under GST The need for the Place of Supply of Service and Goods under GST Goods and Services Tax (GST) is levied on the taxable supplies of goods and ser...

All about Integrated Goods & Service Tax (IGST) Act Introduction One of the distinctive features of Goods and Services Tax is that it is levied on the value addition on each stage of supply chain. Thi...

All about Miscellaneous Provisions in GST & IGST Generally, while drafting any law, provisions made through various sections are grouped under one subject matter commonly called as chapters. A chapter...

All about Transitional Provisions in Goods & Service Tax The purpose of incorporating Transitional Provisions in any Act is to clarify as to when and how the operative parts of the enactments are to t...

All about Offences, Penalty, Prosecution & Compounding in GST OFFENCES AND PENALTIES 1.1 The word “offence” has not been defined in the Model GST Law. It comes from the Latin word “offendere” which me...

All about Inspection, Search, Seizure and Arrest under GST Introduction The word ‘search’ has not been defined in law. As per Black’s Law dictionary search is “an examination of a man’s house or other...

All about Settlement Commission in Goods and Service Tax (GST) Objectives The basic objectives of setting up of the Settlement Commission are:‑ i. to provide an alternate channel for dispute resolutio...

All about Advance Ruling in Goods and Service Tax (GST) Introduction Obtaining an advance ruling helps the applicant in planning his activities which are liable for payment of GST, well in advance. It...

All about Demands and Recovery under GST Introduction Sections 51 to 59 of the Model GST Law deals with demands and recovery of taxes. Sections 108 to 115 deals with liability to pay tax in certain ca...

All about Tax Refund Provisions under GST Law PART-I-INTRODUCTION 1. VAT is a multi-stage tax levy system which envisages collection of tax at each stage of the value addition chain, with a provision...

All about GST Assessment, Provisional Assessment and Audit Preamble 1.1 Assessment is the process of determination of the tax liability of a tax payer. Section 6203 of the Revenue and Taxation Code of...

A return is a statement of specified particulars relating to business activity undertaken by the taxable person during a prescribed period. Return is a very critical aspect of any tax administration s...

Provisions of Audit under Goods and Services Tax Act This article contains the description of provisions related to audit under Model GST Law. Objectives of audit under indirect taxation can be descri...

Job Work under Goods and Service Tax (GST) On 14th June Model draft of GST was published. If read properly one will realise that there are more thorns than roses. GST Council is now in place and will...

All about Cross Utilization of CGST/SGST/IGST and Fund Transfer Under the proposed GSTLaw, tax components could be CGST/SGST/IGST. CGST & SGST is leviable on intra-state supplies whereas IGST is levie...

Concept of Input Service Distributor in Goods & Service Tax The Existing Model of Input Service Distributor (ISD) for the purpose of distribution of input credit on services has been adopted in the Mo...