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CA Amit Kumar
2 articles written by CA Amit Kumar on ConsultEase.
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📋GST Compliance
Import of Goods under Advance Authorisation
Import of Goods under Advance Authorisation With the introduction of GST on 01 July 2017, all import of goods under Advance Authorisation was made subject to payment of IGST (DGFT GST FAQ). This has naturally resulted in cash outflow for exporters operating under duty exemption
Aug 24, 2018
📋GST Litigation
Importers/FSD/SSD under Central Excise Act
Rule 9 of Central Excise Rule 2002: Every person, who produces, manufactures, carries on trade, hold private store room or warehouse or otherwise uses excisable goods or importer who issue an invoice on which CENVAT credit can be taken shall get registered. Rule 9 was
Nov 18, 2016
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