General

Advance Ruling Mechanism in GST – Objectives of Advance Ruling

Advance Ruling Mechanism in GST: An advance ruling helps the applicant in planning his activities which are liable for payment of...
Nancy K. Allison
6 min read

Nature of Supply under GST: Inter State, Intra State Supply

Nature of Supply under GST: GST is a location based tax i.e usage tax, which suggests tax will be levied where...
Nancy K. Allison
1 min read

Form GSTR 3B – Format, Rules, Efiling (all you need to know about)

Effective 01.01.2024, taxpayers with turnover below ` 5 crores may file GSTR-3B and GSTR-1 on quarterly basis. Such taxpayers would, for...
Nancy K. Allison
2 min read

Refunds under GST – Rules, Provisions, Processes, Interest

GST is all about a smooth flow of funds and compliances till the end. To facilitate such a smooth flow, it...
Nancy K. Allison
10 min read

GST on Indian Railway – Accounting, Provisions, Reverse Charge

GST on Indian Railway, GST and Indian Railways: Indian Railways is India’s national railway system operated by the Ministry of Railways. It...
Nancy K. Allison
5 min read

ITC Rules Mismatch in Results: Rule 40(2), Rule 44(6) Case Study

ITC Rules Mismatch in Results: (Sale of used capital goods and ITC in special circumstances u/s 18 of CGST Act, 2017)...
Nancy K. Allison
3 min read

Section 24 of GST – Compulsory registration in certain cases

Section 24 of GST – Compulsory registration in certain cases. Detailed Analysis of GST Section 24 of GST Act 2017 – Compulsory registration in...
Nancy K. Allison
2 min read

GST Registration in Himachal Pradesh (HP VAT) – Step by Step Guide

GST Registration for HP VAT, Service Tax, Excise Dealers, GST Registration Procedure in Himachal Pradesh State, Get details guide or step...
Nancy K. Allison
6 min read

GST Registration in West Bengal – Step by Step Guide with Screenshots

GST Registration Procedure in West Bengal State, Get details guide or step by step GST Registration procedure for all the Taxpayers belongs...
Nancy K. Allison
5 min read