Table of Contents secondary Discounts in GST: Circular No. 105/24/2019-GST dated 28-06-2019. Other relevant ReferencesBackdrop of the Discussion on Circular:Discount allowed without further obligationAuthor’s Note:Discount allowed against Special Sale Drive, Ad. Campaign, Exhibition etcSpecial Reduction of Price to augment SaleEligibility of ITC in the hands of
What is PMT 09? PMT 09 is the prescribed challan for shifting the wrongly paid ITC. It is recently introduced by CBIC. If you have paid a wrong tax, like CGST in place of SGST, you can shift it using this challan. It is live
Table of Contents Introduction:How wrongly paid tax will be shifted to the correct head?wrongly paid GST will be shifted using PMT 09 Introduction: Wrongly paid GST can be shifted easily now. Have you also paid GST in the wrong head and now stuck due to
Introduction: Clinical research is a buzzing service in India. The supplier provides the services of clinical research for the recipient located outside India. In these services, various activities related to research are done. Now whether that service will be an export of service or not.
original copy of cliantha research limited advance ruling MAHARASHTRA AUTHORITY FOR ADVANCE RULING GST Bhavan, 8h floor, H-Wing, Mazgaon, Mumbai ~ 400010. (Constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFORE THE BENCH OF Shri B. Timothy, Addl. Commissioner of
Table of Contents Introduction: Various promotion schemes discussed in Sanofi Advance ruling on ITC Why ITC of free items is not allowed in GST ?Guidance via an advance ruling of Sanofi India limited:ITC of goods given free of cost as a brand reminder: Introduction: Sanofi Advance ruling on
AAR of Sanofi India limited: This is one of the landmark AAR for promotional items and free gifts. In AAR of Sanofi India, limited detailed discussion was made on this issue. Order: The present application has been filed under section 97 of the Central Goods
Introduction: In a recent communication plan for GST audit by the department is rolled out. The taxpayer is not getting out of annual return and GST audit by a professional dilemma. Section 65 & 66 of CGST Act gives deptt a right for audit. This
Know all the ITC tables in GSTR 9: The annual return is a compilation of entire data of the base period. It covers two major parts: supply and ITC. In this article, we will cover all errors and mistakes done in monthly returns. Treatment of
35TH GST COUNCIL MEETING RECOMMENDATIONS by CA Shubham Khaitan: The 35th GST Council Meeting was the first meeting of the Council after the swearing in of the new Government. The following are the major decisions taken in the 35th GST Council meeting: ➢Extension
