CBEC has issued 22 Notifications related to IGST, CGST, and UTGST dated: 14/11/2017 which are effective from 15th November 2017 on the Midnight of 14th November 2017…

The Central Government, vide Circular No. 14/14/2017– GST dated 6th November 2017, prescribes detailed procedure on procurement of supplies of goods from Domestic Tariff Area  by Export…

Dear Readers, As per Sec. 54(3) of the CGST Act, 2017 a registered person can claim refund of unutilized input tax credit at the end of…

GST Council may remove some common-use items from 28% bracket In further relief to small and medium enterprises, the panel is likely to rationalise tax…

Question 1. I am a resident of Delhi having no business in Delhi or elsewhere but I have a commercial property in NOIDA on which…

Government has clarified that supply of books, pamphlets, envelopes etc. printed with logo, design, name or other contents supplied by the recipient of such printed…

Merchant Exporter Procuring from Domestic Supplier(s) – Procedure Procedures for Procuring Goods from Domestic Supplier by Merchant Exporter is prescribed in the following notifications Notification…

Notification No. 47/2017–Central Tax Dated: 18/10/2017 For Deemed export supplies where recipient is availing the credit . In other cases the supplier has to file…

Accumulation of Input Tax Credit happens when the tax paid on inputs is more than the output tax liability. Such accumulation will have to be…