Top 3 Landmarking Judgements under GST
Sunny Jain V. Union of india (Delhi High Court) :
Input tax credit - Electronic credit ledger (ECL) - Blocking of ECL - ECL of peti...
GST
Analysis of Section 49 of CGST Act,2017 Regarding Payment of 1 % of total tax liability In Cash
(1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or de...
Whether payment not made within 180 days to supplier can be treated as discount as per Section 16(2) ?
In many cases, it can be found that the supplier has offered a discount to the buyer which is neither shown in the tax invoice nor is i...
Technical Analysis of Applicability of GST on Insurance Sector
MULTI-INSURANCE In case the business entity pays for an insurance policy which has elements of both general insurance and life / health...
IMPORTANT ASPECTS OF GST AUDIT & ASSESSMENT IN CASE OF CONSTRUCTION INDUSTRY
Definition : As per the Goods and Services Tax (GST) Act 2017, construction refers to the building, renovation, alteration, repair, or ...
All About TDS Deduction under GST
Basics : Tax Deduction at Source (“TDS”) generally means a certain registered person making payment or crediting to the supplier’s acco...
Did you Know, GST Officer can not cancel your GST Registration merely on Ground of Principal Place of Business ?
Did you Know, GST Officer can not cancel your GST Registration merely on Ground of Principal Place of Business ?
Read the Case Stu...
Applicability of GST on Construction Industry Part 2
Applicability :
GST is applicable to construction activities in India, whether it is private construction, commercial construction, ...
All About New Advisory of CBIC Regarding Reset & Re-filing GSTR 3B for Selected Taxpayers
The same is pertinent to the ability of specific assesses to resubmit their GSTR-3B forms. At the time of process filing same was notic...
Did you know ITC is not Allowed on Certain Purchases under GST
Did you know ITC is not Allowed on Certain Purchases under GST ? if your Answer is No then this blog is for you.
Let’s Understand th...
