Content Definition of Electronic Commerce Operator. Impact of GST on e- commerce industry? Is it mandatory to have GST registration for Electronic Commerce business? Taxability on E-commerce Operator (ECO) Export through post by e- commerce operators. Definition of Electronic Commerce Operator Electronic Commerce Operator shall include every person who directly or indirectly owns, operates or…

Content When does GST becomes applicable on rental income from commercial activities? GST rates on renting residential dwelling for commercial purposes. Is the GST on rent claimable for the purpose of input tax credit (ITC)? What will be the place of supply in case of GST on commercial rent?  As per the notification number 12/2017…

A business whose turnover is more than 20 lakhs requires registering itself for Goods and Services tax. Any taxpayer can make an appeal against registration order in Form GST APL -01. Content Who can make an appeal against registration order? Time limit under which appeal should be filed. What are the conditions before filing an…

Content Who can file an appeal? Time limit under which appeal should be filed. What are the conditions before filing an appeal? What is the process to file an appeal against the demand order online? What are the various Appeal Statuses? Is it necessary for me to have a DSC for filing the appeal? Whether…

Content What is GSTR-4 Annual Return Who need to file Who do not need to file Is it mandatory to file GSTR-4 Annual Return? What is the due date for filing GSTR-4 Annual Return? What is the due date for filing GSTR-4 Annual Return for F.Y 2019-20? I have my GST registration under composition scheme…

Now GSTR-4 form is not required to file quarterly by the taxpayer registered under composition scheme, taxpayer can file GSTR-4 Annually. Form GSTR-4 (Annual Return for Composition Taxpayers) is now available on the GST portal. Content What is GSTR-4 Annual Return? Who need to file GSTR-4 Annual Return? Who can file NIL Form GSTR-4 Annual…

During this pandemic the Goa Bench of the GST Authority of Advance Ruling (AAR) has held that the alcohol based hand sanitizers will attract 18% GST. This cannot be exempted from GST however; it is classified as essential commodity. The applicant was of the opinion that hand sanitizers should be taxed at 12% under GST…

Content What is GSTR – 9? What are the types of Annual Return? Liability to file GSTR -9 Annual Return. What includes in GSTR – 9? Difference Between GSTR 9 and GSTR 9C Due date of filing GSTR -9. Penalty for non- filing of GSTR -9 What is GSTR – 9? GSTR- 9 is an…

Content What is GSTR 4 Return Who needs to file GSTR 4 Due date for filling the Return Late fee and penalty for non-filing Can GSTR-4 Revised after filling once Updates due to COVID-19  What is GSTR 4 Return? GSTR-4 return is filed by the taxpayers registered under composition scheme. Unlike the GST return filed…

Content What is GSTR 10? Who needs to file GSTR 10? Due date of filing GSTR 10? What are the penalties for non – filing GSTR 10? What is the process for filing of GSTR 10 What happens after you file GSTR 10? Is GSTR 10 mandatory? Difference between Annual return and final return What…

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