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 GST annual return for the…
Year: 2020
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 supply of any goods or…
Condition of Sec.16(2) of CGST Act for claiming ITC
One of the conditions for a taxpayer to claim input tax credit is that the value of inward supply along…
Circular no.138/08/2020-GST dated 06.05.2020
Certain doubts has been clarified. Doubts: As per notification no. 40/2017- Central Tax (Rate) dated 23.10.2017, a registered supplier is…
What is GST to a Common Man ?
Whether a common man is concerned about GST? The answer is No. A ‘common man’ for the purpose of this…
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…
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…