Table of Contents IntroductionApplicabilityGrant of Registration Certificate Introduction REG 07 is the form for TDS & TCS deductors. TDS requirement is on government departments whereas TCS is deducted by E-commerce operators. They need to deposit it into the account of government and issue a certificate
Table of Contents IntroductionDetails contained in GST Registration CertificateValidityAmendments in Registration Certificate Introduction Turnover is the basic criteria for registration requirement in GST. The general threshold is Rs. 20 lac. In case of sales of goods it is Rs 40 lac. But the limit of
Table of Contents Format of GST Appeal to Final Commissioner (Appeal)Appeal to Appellate AuthoritySTATEMENT OF FACTSRead & Download the full copy in pdf: Format of GST Appeal to Final Commissioner (Appeal) Format of GST Appeal- Form GST APL – 01 [See Rule 108(1)] Appeal to Appellate
Table of Contents Case Covered:Facts of the Case:Observations of the Court:The decision of the Court: Read & Download the full copy in pdf: Case Covered: Commissioner of Service Tax Versus M/s Adani Gas Ltd. Facts of the Case: This appeal arises from a judgment and order
Table of Contents Case Covered:Facts of the case:Observations:The decision of the Tribunal:Read & Download the full decision in pdf: Case Covered: The Deputy Commissioner of Income Tax Versus M/s. EYBGS India Pvt. Ltd. Facts of the case: The facts relating to the case are discussed
Table of Contents Case Covered:Facts of the case:Observations of the Court:Order of the Court:Read & Download the Order in pdf: Case Covered: M/s Bharti Airtel Limited Versus Union of India Facts of the case: The petition has been listed before this Bench by the Registry
Table of Contents Minutes of 35th GST Council Meeting held on 21st June 2019 Preliminary Discussion:Read & Download the full copy in pdf: Minutes of 35th GST Council Meeting held on 21st June 2019 The 35th Meeting of the GST Council (hereinafter referred to as ‘the
Table of Contents Basic provisions related to GST RegistrationWhen a person is liable to take registration in GST?A person exempted from taking GST registration:What is the process of taking a GST registration? Basic provisions related to GST Registration GST registration can be taken in two
Table of Contents IntroductionPurposeDue dateLate fees and Interest Introduction A composition dealer is required to file CMP 08. Earlier they were required to file GSTR 4 on quarterly basis. Thereafter, rule 62 was amended in which CMP 08 is required to be filed as a
Table of Contents IntroductionPurposeDue date Introduction GST has a long list of compliances. It is easy for big corporations but small taxpayers find it hard. A composition levy is introduced to reduce the number of compliance on small taxpayers. It covers the taxpayers with turnover
