Through notification, Govt. has made following provisions applicable for issuing invoices by a person registered under GST w.e.f. 01.04.2020: B2B Invoices – -If aggregate turnover of the person exceeds Rs. 100...
Recently government has issued a notification no.06/2019 Central Excise (N.T) dated 04th December, 2019 to clarify points on the Scheme. The basic objective of this scheme is: Liquidation of past disputes of C...
Circular No. 107/26/2019-GST dt.18.07.2019 was issued to clarify doubts related to supply of Information Technology enabled Services (ITeS Services, such as back office operations, call centres services, payrol...
Rule 138 of CGST Rules provides that for every movement of goods from one place to another, either inter-state or intra-state, where the invoice value of a consignment exceeds Rs.50,000, an electronically gener...
SIMPLIFICATION OF FORM GSTR-9 and GSTR-9C for the Financial Year 2017-18 and 2018-19 as Notified by CBIC on November 14, 2019 With the intention to simplify the Form GSTR-9 and 9C, the CBIC has notified Centr...
Facts of the case: The Petitioners are registered under the CGST Act, 2017 and were registered under pre-GST tax regimes. On the appointed day i.e. 01.07.2017, they were having input tax credit eligible to be ...
Facts of the case: The applicant is Rajasthan based businessman engaged in the development, designing and trading as well as export of computer software. The applicant claims ITC on taxes paid on goods and ser...
Facts submitted by applicant: Applicant has entered into a contract to repair boats/vessels, which includes supply of spare parts/accessories and servicing of boats and vessels. Applicant sought advance ruling...
Facts of the case: Applicant is engaged in the business of providing services relating to conduct of online examination along with pre exam management processes, post exam management processes across different ...
Government has amended CGST Rules, 2017 vide notification issued on 9.10.2019. According to it, a new sub-rule (4) has been inserted after rule 36, which reads as follows: “Input tax credit to be availed ...