Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017 (as amended from time to time) describes exemption on services 1. Explain briefly about Exemption for NGO (Charitable Organisation) Category S.I. No. Chapter, Section, Heading, Group or Service
Auto-population of e-invoice details into GSTR-1 onwards for certain notified taxpayers 1. Explain briefly about Auto-Populated form GSTR-1 Certain notified taxpayers have to prepare and issue their invoices by obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP...
Auto-populated Form GSTR 3B in PDF Form is made available for the taxpayers, from the month of October 2020 onwards 1. Explain briefly about Auto-Populated form GSTR 3B (PDF) GSTN has earlier introduced Form GSTR-2B, a static statement with details of ITC available for a tax period, for t...
Below mentioned point should be considered once before finalising GST Annual Return or GST Audit 1. Applicability of GST Audit Obtain list of all branches. Check whether, branches within the state are informed as branches on GST Portal. Check the applicability of GST Audit as per Aggregat...
No Input Tax Credit is available on charges paid for Installation of lift Charges. There are various case laws stating the same and still there is ambiguity. 1. What are the relevant provisions in GST which deal with availment of ITC in case of Installation of Lift? The following are the relev...
Section 36 of CGST Act, 2017 deals with the Period of Retention of Accounts1. What is the Provision mentioned in Section 36 of CGST Act, 2017?Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section 35 ...
