Clarification on Export of Services under GST

“Export of services” has been defined under IGST Act 2017. As per section 2(6) of such act, it means the provisioning/supply of services which have following components:- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply […]

Notified Offences under GST for imposing penalties

Section 122 of CGST Act 2017 provides for the offences which are liable for penal action against the offenders. This section is also equally applicable under IGST Act 2017. Section 20 of IGST Act provides the authority for application of this section along with CGST or SGST/UTGST as the case […]