Guidelines for issuance of summons under GST

Guidelines for issuance of summons under GST Despite having a huge impact, it is observed that ‘summon’ is by and large being issued by the department in a casual and routine manner. In order to ensure the judicial use of…

Important Changes in GST Law Effective from 1st January 2022

Important Changes in GST Law Effective from 1st January 2022 The Central Board of Indirect Taxes and Customs (CBIC) has notified various changes in GST Law vide a Notification No. 39/2021–Central Tax Dated 21st December 2021 to give effect to…

GST Turnover Limit for Supplier of Goods

GST Turnover Limit for Supplier of Goods The Central Board of Indirect Taxes and Customs have recently come up with two notifications through which the turnover limit for suppliers of goods under the existing composition scheme has been increased and…

Anti-Profiteering

Anti-Profiteering On the 18th of June, 2016, the Goods and Services Tax Council announced the implementation of Anti-Profiteering and its rules. Various countries have experienced inflation and an increase in prices after the execution of GST. These rules are derived…

Offline Filing of GST ITC-03

Filing of Form GST ITC-03 Form GST ITC-03 is filed by a taxpayer who is liable to pay an amount that is equal to the input tax credit through cash ledger or electronic credit. This form is filed under certain circumstances…

GST Ledger Issues – Customer Care

GST Ledger Issues - Customer Care The Goods and Services Tax Department of India offers the taxpayer community a procedure for raising customer issues and complaints about all and any services provided on the official GST Portal. All matters related to…

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…

Advance Ruling for Unregistered Dealers

Advance Ruling for Unregistered Dealers The Finance Act of 1993 first brought forth the scheme of Advance Rulings, which came into effect the very same year. An advance tax ruling is a more precise version of the tax laws implemented.…

GST on Property Transactions

GST on Property Transactions GST or Goods and Services Tax is an indirect tax levied on all supply of goods and services in India. GST is applicable for supply of service related to construction of building. However, GST is not…

GST on Beer and Liquor

GST on Beer & Liquor The GST Council introduced Goods and Service Tax (GST) in India from 1st July 2017 to unify the indirect taxes levied on goods and services. In this article, let us look at the applicability of…