GST

There are 22 sections under transitional provision of GST Law when all major indirect tax Act’s going to subsumed under the GST Law. This is most important provisions as these are applicable from the...

Important events, due dates, periods and limitations under GST We can see lot of benefits enumerated by Government on ACES portal, newspaper and media. Under simplification benefit, we can observe tha...

A Brief Understanding As a step towards implementation of GST in India, the Central Board of Excise and Customs (“CBEC”) has released the Draft Goods and Services Tax Rules (“GST Rules”) on the public...

CBEC releases on 26.09.2016 Draft Invoice Rules with Draft Invoice formats Draft Payment Rules with Draft Payment formats Draft Registration Rules with Draft Registration formats and on 27.09.2016 it...

DRAFT GOODS AND SERVICES TAX – RETURN RULES, 20– Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016. Chapt...

DRAFT GOODS AND SERVICES TAX – REFUND RULES, 20– Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016. Chapt...

Implications of GST on inter-state transactions of goods & services The constitution (122nd) Amendment bill comes up in Rajya Sabha, on the back of a broad political consensus and boosted by the ‘good...

Act, 2016 Place of Supply & Time of Supply of Goods and/or Services under Goods and Services Act, 2016 (GST Act, 2016) Introduction: In this article, provisions relating to Place of Supply (“POS”) and...

Draft Goods And Services Tax- Registration Rules Draft Goods And Services Tax ‑ Registration Rules, 20– Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if...

All about Appeals, Review and Revision in GST 1. Introduction 1.1 The purpose of this write-up is to provide an overall basic understanding of the statutory provisions (contained in the Model GST Law)...

All about Frontend Business Process on GST Portal 1. Imperatives Driving GST and GSTN : The proposed implementation of GST, a destination based consumption tax, has been designed as a dual VAT, keepin...

All about Place of Supply of Goods and Service under GST The need for the Place of Supply of Service and Goods under GST Goods and Services Tax (GST) is levied on the taxable supplies of goods and ser...

All about Integrated Goods & Service Tax (IGST) Act Introduction One of the distinctive features of Goods and Services Tax is that it is levied on the value addition on each stage of supply chain. Thi...

All about Miscellaneous Provisions in GST & IGST Generally, while drafting any law, provisions made through various sections are grouped under one subject matter commonly called as chapters. A chapter...

All about Transitional Provisions in Goods & Service Tax The purpose of incorporating Transitional Provisions in any Act is to clarify as to when and how the operative parts of the enactments are to t...

All about Offences, Penalty, Prosecution & Compounding in GST OFFENCES AND PENALTIES 1.1 The word “offence” has not been defined in the Model GST Law. It comes from the Latin word “offendere” which me...

All about Inspection, Search, Seizure and Arrest under GST Introduction The word ‘search’ has not been defined in law. As per Black’s Law dictionary search is “an examination of a man’s house or other...

All about Settlement Commission in Goods and Service Tax (GST) Objectives The basic objectives of setting up of the Settlement Commission are:‑ i. to provide an alternate channel for dispute resolutio...

All about Advance Ruling in Goods and Service Tax (GST) Introduction Obtaining an advance ruling helps the applicant in planning his activities which are liable for payment of GST, well in advance. It...

All about Demands and Recovery under GST Introduction Sections 51 to 59 of the Model GST Law deals with demands and recovery of taxes. Sections 108 to 115 deals with liability to pay tax in certain ca...