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Rule 5 of the CGST Act – Conditions and restrictions for composition levy.-
Rule 5 of the CGST Act – Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a casual taxable person nor a non-resident taxable person;
Rule 4 of the CGST Act – Effective date for composition levy.-
Rule 4 of the CGST Act – Effective date for composition levy.- (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the
Rule 3 of the CGST Act – Intimation for composition levy
Rule 3 of the CGST Act – Intimation for composition levy “(1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an
Rule 2 of the CGST Act – Definitions.-
Rule 2 of the CGST Act – Definitions.- “In these rules, unless the context otherwise requires,- (a) ―Act‖ means the Central Goods and Services Tax Act, 2017 (12 of 2017); (b) ―FORM‖ means a Form appended to these rules; (c) ―section‖ means a section of
Rule 1 of the CGST Act – Short title and Commencement
Rule 1 of the CGST Act – Short title and Commencement “(1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017.” Go To Rule 2
Why GST on hand sanitizers is 18%- CBIC
Why GST on hand sanitizers is 18% is also explained in detail by CBIC- Why GST on hand sanitizers is 18% is also explained in detail. Due to corona, the demand for hand sanitizers is at the spike. A higher rate can make it expansive
GST ConsultancyWhat is GST input tax credit, ITC in GST
What is the input tax credit in GST? GST input tax credit is the mechanism to avail of the benefit of tax paid on the purchase. In any value-added tax, every person in the chain pays tax on their value addition. Related Topic: Presentation of
CA Shafaly Girdharwal
GST ConsultancyCan I claim the ITC of RCM in next year?
Can I claim the ITC of RCM in next year? Many taxpayers missed the ITC on GTA, advocate fees, or Director supplies. Now they have this big question, Can I claim the ITC of RCM in next year? One of the most important questions. In
Join our free webinar on 4th June (5 PM – 6 PM) on Detention of Goods under GST – A Critical Analysis by Mr. NK Arora
About the course: In this session, the detention of goods under GST will be discussed by Adv. NK Arora and CA Shafaly Girdharwal. The detention of goods under GST is still creating mysteries for various professionals and businessmen. Section 129 & 130 of the CGST
GST ConsultancyInterplay of Section 129 & 130 of CGST Act
Section 129 & 130 of CGST Act Section 129 & 130 of the CGST Act. Both have a non-obstante clause. They start with “Notwithstanding anything contained in this Act”. If there can be some instances when both of these will be applicable. The plain reading
CA Shafaly GirdharwalJoin our free webinar on 28th May (5 PM – 6 PM) on Disruption that COVID-19 Would Create in GST by CA Rajat Mohan
About the course: In this session, CA Rajat Mohan will discuss disruption caused by the COVID-19 in the GST. We appreciate the government for undertaking proactive and fast track measures to combat the impact of pandemic COVID-19 on the economy, trade, and industry. Under the
Join our free webinar on 19th May (5 PM – 6 PM) on GST Refunds with Recent Amendments & Case Studies by CA Aanchal Kapoor
About the course: In this session, CA Aanchal Kapoor will Discuss the refund with the latest amendments and important case studies related to refund. It will cover detailed analysis along with practical issues and case studies on GST Refunds with Recent Amendments. About the course