GST

Rule 138 of CGST Rules define the provisions of the e-Way bill. A registered person needs to generate an e-way bill where the goods need to be moved from one place to another and the value of such goods is more than …

What is Deemed Export? “Deemed Exports” refers to supplies of goods manufactured in India which are notified as deemed exports under Section 147 of the CGST/SGST Act, 2017. It is to be noted that services are not considered as deemed exports. The …

A mixed supply is one in which two or more individual supplies of goods or services are made as a single supply but such supply does not constitute as a composite supply. For example, a departmental store makes a package on occasion …

What is e-commerce operator? E-commerce operator has been defined as a person who supplies good or services or both, including digital products over digital or electronic network. It includes the person who sells own goods or services like taxadda itself and also …

जीएसटी भुगतान की आखिरी तारीख व्यापारियों को जीएसटी का भुगतान महीना समाप्त होने के बाद 20 दिन में करना होगा । कम्पोजीशन स्कीम में पंजीकृत व्यक्तियों को जीएसटी का भुगतान त्रैमासिक करना होगा, त्रैमास ख़तम होने के 18 दिन के अंदर । …

Composite supply is a supply in which goods or services are bundled in the ordinary course of business. For example, breakfast is provided with hotel room booking. In such case, it’s not possible to bifurcate the amount for breakfast and room booking …

Goods and Service Tax (GST) is applicable in India from 1st July 2017. Before 1st July 2017, service tax is applicable on services and vat, excise duty etc. are applicable on goods. GST is not applicable on alcohol, crude petroleum, motor spirit, diesel, …

Since GST subsumed both indirect taxes of central government (excise duty, service tax, custom duty, etc. ) and state governments (VAT, Luxury tax, etc.),  both the government now depend on GST for their indirect tax revenue. Therefore the GST rate is composed …

Login in GST portal gst.gov.in and go to return dashboard and select the month for which you want to file return. On left hand side select the Prepare Online or Prepare Offline option for GSTR-1. Please note that online option can be …

Process of Registration For resident persons Format of Goods and Services Tax Identification Number (GSTIN) Process of Registration for Person required to Deduct Tax at Source (TDS) or Collect Tax at Source (TCS) under GST Process of Registration for Non Resident Persons …