Section 169 of the CGST Act, 2017 governs the provisions for Service of notices. 1. What are the methods for serving any decision, order, summons, notice or other communicat...
Forward rate agreement is one of the most popular financial instrument in the over-the-counter instrument category. This is not regulated by the exchange hence a higher risk profile as com...
Section 56 of the CGST Act, 2017 read with Rule 94 of the CGST Rules, 2017 governs the provisions for Interest on delayed refunds. 1. When liability arises to pay Interest on Refunds? If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refund...
Equity Swap in a derivative often used in heding and speculation both. It is one of the most popular product typically used in Hedge Funds and Private Equity business. Following ...
Section 48 of the CGST Act, 2017 read with Rule 82, 83, 83A, 83B, 84 of the CGST Rules, 2017 governs the provisions for GST Practitioner. 1. What are the benefits of enrolling as GST Practitioner? Every Person who is registered as GST Practioner can appear before any GST Authority. GST
The Board exercised its power under section 168(1) of the Central Goods and Services Tax Act, 2017/Section 37B of the Central Excise Act, 1944 to bring the provision for Generati...
