Cancellation of registrations (section 29) Proper officer may either on his own or on applications received from registered person or by his legal heirs in case of death of such person, cancel the registration, in prescribed manner & time in following circumstances: The business has: Discontinued, Transfer fully for any reason including death of proprietor,…

Content Section 159- Publication of information in respect of persons in certain cases Section 160- Assessment proceedings, etc., not to be invalid on certain grounds Section 161- Rectification of errors apparent on the face of record Section 162- Bar on jurisdiction of civil courts Section 163- Levy of fee Section 164- Power of government to…

Content: Reconciliation of ITC claimed in GSTR 3B Reconciliation GSTR 2A with books of accounts Reconciliation GSTR 1 with Sales invoices (more importantly Exports Invoice) Reconciliation GSTR 1 with GSTR 3B Ensure filing of GSTR 1 & GSTR 3B for financial year 2019-2020 Rectification of mistakes while filing GSTR 3B/R1 Filing of GSTR 9 &9C…

Content What type of invoice-details can be imported into Form GSTR-1 using the “Import EWB Data” button? On the GST Portal, where is the “Import EWB Data” button added on the Form GSTR-1 page? What is the benefit of the “Import EWB Data” button? In the current tax period, how many times can I import…

Content: GST on restaurant services under composition scheme GST composition scheme rules GST rates on restaurant services under composition scheme How to identify restaurant under composition scheme? GST on restaurant services under normal scheme Conditions under normal scheme GST rates on restaurants services under regular scheme ITC on restaurant services under regular scheme GST on…

Aadhaar Authentication process has been introduced, for the persons applying for GST registration as Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ unit etc., in Form GST REG 01 (refer Notification No 62/2020- CT dated 20.08.2020) Under this, Individuals, Authorised signatory of all types of businesses, Managing and Authorised partners…

Sale of land is out of the ambit of GST Act as it is an entry in the schedule III but there are some services related with the land are liable to GST. These services include: Construction services wherein consideration is received prior to completion certificate. Leasing services associated with the land. Now the latest…

There are so many queries asked regarding whether all types of advances are exempt under Goods and Service Tax or not. Here the clarification regarding this doubt by taking the help of various provisions of the law. The provisions for the time of supply under GST play an important role in ascertaining that whether a…

CONTENT GST on Import of Gold Revised GST Rates of Gold Jewelry Effect of GST on Organized Sector Effect of GST on Gold Jewellery Making Charges Reverse Charge Mechanism on old Gold Jewellery Before the implementation of Goods and Services Tax in India, taxpayers need to pay service tax at the rate of 1% with…

What is notice pay recovery? When an employee joins or leaves an organisation, he/she is bound by the terms and contracts of employment. When an employee leaves an organisation, he/she is required to serve the notice period before resigning and most of the employee agreements contain a clause stating that if an employee wants to…

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