General
Electronic Way Bill: Goods and Services Tax (GST) is touted to be the biggest reform in India’s taxation system which is...
Key highlights of Job work in respect to circular no 28/05/2024dated 26th june, 2024: Job work sector is a significant part...
Why import of services by SEZ needs exemption specifically?: The study material broadly covers an overview of the four GST Acts focusing...
Refund of accumulated input tax credit on account of exports – Getting the most out of it. Refund Mechanism plays a vital...
Input tax credit was allowed under Cenvat Credit Scheme and the same was allowed for utilisation for payment of duty /...
Refund of GST paid by Exporters on Inward or Outward Supplies: Exporters are entitled to obtain the refund of CGST +...
Reverse charge under Section 9( 4 ): Under Section 9( 4 ), it has been supplied that all materials received by...
Electronic commerce operator: As per Section 9(5) of the CGST Act, 2017, the Government has been given the power to notify...
Payment of tax by registered person for construction against transfer of development right and vice versa: Real estate developers usually do not...
