GST on Advance Receipts from Customers

With the implementation of GST as a new law, it brings some provisions which creates disturbances in the implementation vis-a-vis adoptability by taxpayers, professionals and judiciary. One of such provision is GST liability on advances receipts. There are so many questions on mind in respect of this, like:- What is […]


GSTN Database declared as Protective System under IT Act 2001

Ministry of Finance (MOF) has declared Goods and Services Tax Database and its associated infrastructure dependencies installed at Goods and Services Tax Network (GSTN), as the protected system under Information Technology Act, 2000. MOF vide notification dated 4th February 2020, has declared that only following persons shall be authorised to […]


Legal Warning for Non-filers of GST Return-SOP 24/12/2019

Legal Provisions for Non-Filers or say “return defaulters” Section 46 of CGST Act 2017 identifies a registered person as tax return “defaulter” who fails to furnish a return under section 39 (Monthly/quarterly return) or section 44 (annual return) or section 45 (Final return). Sometimes, these persons also called as non-filers. […]