CA Aanchal Kapoor
5 articles written by CA Aanchal Kapoor on ConsultEase.
Recent Amendments in GST covering E-Invoicing, Rule 86B and QRMP scheme
Recent Amendments in GST covering E-Invoicing, Rule 86B and QRMP scheme E-invoicing under GST Legal Provisions N. N. 68/2019-CT Rule 48(4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council,
Decoding of Finance Bill 2021
Decoding of Finance Bill 2021 Amendment in section 7 1. Scope of Supply w.e.f. 01.07.2017 7) (1) For the purposes of this Act, the expression “supply” includes–– (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license,
GST Latest Case laws-2020
GST Latest Case laws-2020 Sec. 54 (Refund of Tax) (3) Subject to the provisions of sub-section (10), a registered person may claim a refund of any unutilized input tax credit at the end of any tax period. Provided that no refund of the unutilized input
GST Implication on Healthcare Sector
GST Implication on Healthcare Sector Levy & Rate of tax Section 9(CGST):- Levy & collection Section 5 (IGST Act) (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of
GST Implication on Education Sector
GST Implication on Education Sector Section 9:- Levy and Rate of Tax (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on