GST

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GST Advisory

Export Services under GST: Taxation Policy

Export Services under GST: Taxation Policy

India stands among some of the largest exporting countries around the world. Increased number of people are setting up export businesses which is helping o...

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GST Returns

What are the ramifications of not filing Form GSTR 3B?...

What are the ramifications of not filing Form GSTR 3B?

GST was introduced by the Union Government on 1st July 2017. The Goods & Services Tax was introduced as an indirect tax reform in India by amalgamating...

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GST Registration

Legal Provisions Concerning Cancellation of GST Registr...

Legal Provisions Concerning Cancellation of GST Registration

GST Registration is necessary for those businesses that fulfil the eligibility criteria. However, there are times when you would want to cancel your GST re...

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GST Advisory

Notice or Order from GST Department: Assessments under...

Notice or Order from GST Department: Assessments under GST

There are various types of assessments under GST like self-assessment, provisional assessment, summary assessment and best judgement assessment. Assessment...

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GST Advisory

PIL filed for Constitution of GST Appellate Tribunal...

PIL filed for Constitution of GST Appellate Tribunal

Recently a Public Interest Litigation (PIL) was filed in the Supreme Court of India, which sought for constitution of GST Appellate Tribunal. The petitione...

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GST

Applicability of GST on Immovable Property including TD...

Applicability of GST on Immovable Property including TDR

GST is a destination based tax upon the destination or consumption of goods or services. Further GST is also applicable on supply of goods and services rel...

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GST Advisory

GST liability on land owner under Joint Development Agr...

GST liability on land owner under Joint Development Agreement

The Indian government had issued a notification dated 29th March, 2019 under GST Act which deals with the construction services, including Joint Developmen...

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GST Advisory

Provisional Attachment under GST: Amendment & Supr...

Provisional Attachment under GST: Amendment & Supreme Court Ruling

Recently Section 83 of the CGST Act, 2017 was amended in order to widen and raise the Commissioners' power to provisionally attach the property in the inte...

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