Composition Scheme for Service Providers w.e.f. 1st April 2019 3

Initially, under GST laws, composition scheme was restricted only for traders, manufacturers and restaurant service providers. With the implementation of CGST Amendment Act, 2017 as applicable w.e.f. 01.02.2019, a relatively small portion of services is allowed to be supplied under such Composition Scheme. With the increase in demand for such […]

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 […]