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…
Under GST, Exports and supplies to SEZ are zero rated as per section 16 of the IGST Act, 2017. By zero rating it is meant…
Introduction A waybill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and…
Setoff Utilization of Electronic Cash and Electronic Cash Ledger 1. After submitting the GSTR-3B return, I was trying to make payment of the tax and…
Late fee being posted as liability for Sept’17 in case Aug’17 filing is late and there is gap between date of submission and date of…
1. See the supplier-wise summary of all invoices uploaded by supplier taxpayer 2. Against each invoice of the supplier, receiver taxpayer can take one of…