A brief Note on GSTR-3B
GSTR-3B is a summarized return. A taxpayer is required to file this return as per the requirement of the provision…
Month: April 2020
A brief note on Job Work process
A person who is carrying out the activity of manufacturing of goods may send his goods (inputs, semi-finished goods or…
A brief note on Input Tax Credit (ITC) under GST
Meaning of ITC A tax charged by a registered person on outward supply of taxable goods or services or both…
Goods Transport Agency (GTA) Service : A Consignment Note not issued
The appellant M/s. K M Trans Logistics Private Limited, Jaipur, Rajasthan has filed an Appeal u/s 100 under Central Goods…
WRIT ISSUED BY GUJARAT HIGH COURT IN THE CASE OF M/S HEAVY METAL.
A Writ of Mandamus is a judicial remedy which a person aggrieved can seek from a court. Mandamus is an…
A brief information on GST provision
Implementation: Goods and Service Tax (GST) was implemented on 01.07.2017. In GST, the State taxes like Value Added Tax (VAT),…
GST on Supply to a Residential Society : AAR, Rajasthan
The applicant M/s. Latest Developers Advisory Ltd., 3rd Floor, Apex Mall, Tonk Road, Lal Kothi, Jaipur, Rajasthan 302015, filed application…
Services by way of transfer of business as a going concern is exempted from GST
The Applicant M/s. Rajeev Bansal & Sudershan Mittal, 789, 1st Floor Awas Vikas Ranipur More, Hardwar, Uttarakhand has made an…
Circular no. 137 dt.13.4.2020 – Certain issues in GST is being clarified
Issue 1 : A supplier has received an advance for supply of service to be made in future. He also…
Changes in GST vide Notifications published on 03.04.2020
ITC restriction u/r 36(4) is relaxed for period from March to August, 2020: As per rule 36 of CGST Rules,…