GST Amendment: Application Process

GST Amendment: Application Process In the GST system, registration is an indispensable initial step for existing taxpayers, granting them access to the vital GSTIN number, their primary identification. If, at any point during the process of acquiring or updating GST…

GST on Liquor Licence Fee

GST on Liquor Licence Fee Liquor licence, in simple terms, is a permit (i.e., authorisation) to sell alcoholic beverages for human consumption. The liquor vendor is required to pay the licence fee against receipt of such liquor licence. The indirect…

GST on Leguminous Vegetables and Almond Milk

GST on Leguminous Vegetables and Almond Milk While implementing GST to the various goods, the Central Government notified the rates of the central tax based on the recommendations of the GST Council via Section 9 of the Central Goods and…

GST Exemption to Maritime Training Institutes

GST Exemption to Maritime Training Institutes As per the circular from the Ministry of Finance on 11th October 2019, the applicability of GST exemption is extended to Maritime Training Institutes. The exemption to all the educational institution is applicable as…

Reverse Charge Mechanism Applicability

Reverse Charge Mechanism Applicability The provisions relating to the levy of reverse charge mechanism with respect to goods or services or both received from an unregistered person by a registered person has always been complicated since its introduction. The basic…

GST Payment Issues – Customer Care

GST Payment Issues - Customer Care The Goods and Services Tax Department of India offers the taxpayer community a procedure for filing customer complaints for all and any services facilitated on the official GST Portal. All claims related to payments…

GST Registration Validity Extension

GST Registration Validity Extension Normal GST registration certificate provided to regular taxpayers does not have a validity period and does not expire unless cancelled. However, the GST registration for casual taxable persons and non-resident taxable persons are issued temporarily with…

Return Filing by GST Practitioner

Return Filing by GST Practitioner A GST Practitioner can perform activities and assist in the filing of GST returns when authorized by a concerned taxpayer. However, a GST Practitioner cannot submit an application but only save the application. In this…

High Sea Sales – GST

High Sea Sales - GST Applicability High sea sales is a sale carried out by the actual consignee (i.e. the consignee shown in the Bill of Lading) to another buyer while the goods are on high seas or after their…

GST Cess on Sugar

GST Cess on Sugar The Sugar Cess Act, 1982 was introduced with an objective to increase the accumulations of the Sugar Development Fund. The fund so raised through imposition of sugar cess was aimed to help the sugar cane farmers.…