CA Aanchal Kapoor

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 […]

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 serv […]

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 […]

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 […]

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 […]