Section 144 of CGST Act, 2017 read with Section 145 of CGST Act, 2017 governs the provisions for Presumption as to documents in certain cases & Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.1. What shall be presumed as t...
Sub Section (1) of Section 35 of CGST Act, 2017, Sub Section (6) of Section 35 of CGST Act, 2017 & Section 36 of CGST Act, 2017 read with Rule 56 of CGST Rules, 2017 & Rule...
Following points should be kept in mind while filing the GSTR 3B return for the m/o Sep’20 in Oct’20 1. Take care of ITC pertaining to FY 2019-20. If any Invoice of ITC is left is to be claimed in GSTR-3B from April’19 to March’20, then the same can be claimed ti...
In the recent World Bank's ease of doing business 2020 report, the country jumped to 63rd position, among 190 nations. India also figured among the top 10 performers on the list for the third time in a row. On the same path, GOI time to time ease the compliance, lesser paperwork, transparency and
Various Notifications are issued on 15 th October’2020 and their summary is as follows:- 1. Notification No. 74/2020-Central Tax dated 15.10.2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 f...
Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017 (As Amended from Time to Time) provides exemptions to Goods Transport Agency by way of following entries:- ENTRY NO. 18 Services by way of transportation of goods—
