Category: General

Electronic Way Bill: Goods and Services Tax (GST) is touted to be the biggest reform in India’s taxation system which is expected to boost the country’s growth […]

Key highlights of Job work in respect to circular no 28/05/2024dated 26th june, 2024: Job work sector is a significant part in Indian economy. The parties involved […]

Why import of services by SEZ needs exemption specifically?: The study material broadly covers an overview of the four GST Acts focusing upon the following key topics- basics, […]

Refund of accumulated input tax credit on account of exports – Getting the most out of it. Refund Mechanism plays a vital role in any tax administration.. be […]

Input tax credit was allowed under Cenvat Credit Scheme and the same was allowed for utilisation for payment of duty / service tax on final product / […]

Refund of GST paid by Exporters on Inward or Outward Supplies: Exporters are entitled to obtain the refund of CGST + SGST / UTGST or IGST paid […]

Reverse charge under Section 9( 4 ): Under Section 9( 4 ), it has been supplied that all materials received by a registered individual from unregistered persons […]

Electronic commerce operator: As per Section 9(5) of the CGST Act, 2017, the Government has been given the power to notify certain categories of services wherein the […]

Payment of tax by registered person for construction against transfer of development right and vice versa: Real estate developers usually do not have ownership of land when developing […]