Category: GST

Export sales are considered as a case of Inter-state sale under GST and are therefore covered under the IGST Act. As per the IGST Act, the export of goods and...

One might wonder about the reason of early implementation of E-Way Bill because initially the government had planned to introduce it from April 2018. But instead in the GST council...

Form GSTR-3B is a summary return inserted by Government in lieu of Form – GSTR-3. This Form was introduced as stop-gap arrangement to collect tax from the taxpayer. As all...

GST on Ads is levied at the following rates Digital Media – 18% Print Media – 5% GST on Ads on Mobile, Website, Apps etc GST on Ads on Mobile,...

GST has been introduced in India with effect from 1st July and it subsumes several indirect taxes like VAT, Service Tax, Excise Duty etc. All expenses on which these indirect...

For the purpose of determination of GST on Reimbursement, we first have to understand the meaning of a pure agent. The GST Act defines pure agent as a person including...

To reduce the cases of tax evasion, the govt has inserted the provisions of TCS in GST for all sales which are done through e-commerce websites. The provisions of TCS...

If any excess GST has been paid or there is any input tax credit which has not been utilised, a person can claim refund under Section 54 of the excess...

GST is a trust based taxation regime wherein the taxpayer is himself required to self assess his tax liability and himself pay the same without any intervention by the tax...