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Post by: IndiaFilings in GST
GSTR3B Due Date for April 2018 The GSTR3B due date for April, 2018 has been extended upto 22 May, 2018. Normally, the GST3B returns are due on the 20th of each month. Hence, the GSTR3B return for the month of…
Post by: Arun Kumar in GST
GST on Joint Development Agreement An agreement between a landowner and a real estate developer to construct new projects is called a Joint Development Agreement. In a joint development the capital, the builder carries out construction and legal work whereas…
Post by: IndiaFilings in GST
Assessment under GST Under GST, the term “assessment” means a determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment, and best judgment assessment. Normally, persons having GST registration file GST returns and pay GST…
Post by: IndiaFilings in 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…
Post by: IndiaFilings in GST
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.…