Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017 govern the issues for Blocked Credit on Construction of Immovable Property. 1. What are the provisions of Section 17(5)(c...
1. Learning Objectives Identify the types and key features of an interest rate swap (IRS) Understand why investors trade interest rate swaps List the key features of a trade co...
Section 80 of the CGST Act, 2017 read with Rule 158 of the CGST Rules, 2017 governs the provisions for Payment of tax and other amounts in installments. 1. Who is allowed to make payment of tax and other amount in installments? All Taxable persons other than (a) the taxable person ha...
Section 31 to 34 of the CGST Act, 2017 read with Rule 46 to 55, of the CGST Rules,2017 govern issues relating to Tax Invoice.1. What is Tax Invoice? "Invoice" or "Tax Invoice" means the tax invoice referred to in section 31 of CGST Act, 2017."Tax Invoice" shall include any revise...
This data has been extracted from A Statistical Report on Completion of 3 years of GST released by Goods and Services Tax Network on 3rd Anniversary of GST. Source of the entire data produced here is from this document released by GSTN. 1. Active Taxpayers as on 30th June, 2020: Summary
Definition OIDAR as per Section 2(17) of IGST Act, 2017 "online information and database access or retrieval services" means services whose ...
