Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017 -Reg.
Reference: CBEC-20/16/05/2021-GST/1552 dated 02.11.2021 Rule 86A of the Central Goods and Services Tax Rules, 2017…
Reference: CBEC-20/16/05/2021-GST/1552 dated 02.11.2021 Rule 86A of the Central Goods and Services Tax Rules, 2017…
By, SHRI SHAILESH P. SHETH, ADVOCATE , M/S. SPS LEGAL The Goods and Services Tax (GST) cannot…
By, Mr. S. Kannan B. Com., LL.B When the GST Commissioner, extend time limit, to…
By, Mr. MANOJ NAHATA, FCA, DISA (ICAI) The doctrine of "Lex non Cogit Ad impossibilia"…
By CA RAJENDER ARORA, CA in Practice, Delhi The GSTR-1 and GSTR-3B for the Month…
Source : GSTN/ News and Updates dated 17.10.2021 1.As per Section 16(4) of CGST Act,…
By Mr. C.A. Arup Dasgupa. FCA, CS, IFRS, Kolkata, West Bengal Email id : dgarup@gmail.com…
The Central Board of Indirect Taxes and Customs (CBIC) on 20.09.2021 issued the following clarifications:…
Rule 36 of CGST Rules, 2017 was amended vide Notification No. 49/2019-Central Tax dated 09.10.2019…
Input Tax Credit under Section 16 (2) The Etymology of Double/Triple Jeopardy (???) Informally, it…