GST on contract value considering Section 15(2)(b) of CGST Act, 2017
PROVISION u/s 15(2)(b) Section 15 of CGST Act, provides for determination of value of taxable supply…
GST Valuation
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GST Return
Optional tables for filing GST Annual Return for F.Y.2018-19
A relook into the GST annual return filed for F.Y.2017-18. The last date to file…
Article
Credit Note can be issued without charging GST
Extract of provision: Sec.34(1) of CGST Act, “Where one or more tax invoices have been issued for…