GSTR-5A under GST Regime The GSTR-5A under GST regime is for OIDAR. It has details of supplies of online information and database access or retrieval services by a person located outside India. What is GSTR–5A GSTR-5A is a Return to be furnished by Online Information and
Facility to change return frequency for normal taxpayer now available on GST Portal The GSTN (GST Network) has conducted the webinar regarding the new functions available to the normal registered persons. The GSTN have provided this option to the person who has mentioned the return period quarterly or
Payment of reduced Penalty now available on GST Portal Source: Tweeter GST Tech Payment of reduced penalty now available on GST Portal as tweeted on GST Tech. According to the tweet, the demand created under section 74 of the CGST Act will be reduced. In
Ppt on Composite supply v/s Mixed supply by CMA Anil Sharma The ppt on composite supply v/s Mixed Supply describes the difference between the composite supply and mixed supply with the provisions under the regime of GST. Supplies Supplies of Goods and Services are clearly defined
UPS and Batteries are mixed supply: AAR 1. The Applicant, stated to be a supplier of power solutions, including UPS, servo stabilizer, batteries etc. wants a ruling on the classification of the supply when it supplies UPS along with the battery. More specifically, he
Transportation is Taxable, If not independent: AAR 1. The Applicant is stated to be a supplier of materials and allied services for the erection of towers, testing and commissioning of transmission lines and setting up sub-stations collectively called the Tower Package. His question is related
GST at the rate of 18% on Rubber Wood: AAR Kerala Sri.N.C. Varghese, Thrissur, a small scale contractor (hereinafter called the applicant), has preferred an application for Advance Ruling on the rate of tax of standing rubber trees. The applicant is engaged in the purchase
Introduction to Ind AS An introduction to Ind AS discussed by the Dr. Sanjeev Kumar Singhal. Status of IFRS convergence In India ►MCA issued the press release in May 2010 with the roadmap for adoption of converged Ind AS from April 2011. However, the
Ppt of Assessment under GST The financial year has ended and now the annual assessment is to be made because the annual return will be filled by September 2018. So the person may know how to assess and what kind of assessment is to be
The threshold for audit under GST is Registration wise or Person wise The audit under the GST law owing to its first time is the next challenge not only for trade and industries also for professionals. Section 35(5) of CGST/SGST Act, 2017 (hereinafter referred to
