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Refund application can be filed for multiple tax periods of Multiple years

In its very positive move, GSTN has enabled the facility to file refund application for multiple tax periods w.e.f. 23rd August 2018. Now, an assessee can file refund application for more than one month/quarter in single application. Currently,…

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Exchange Rate Notifications under Rule 34(1) of CGST Rules 2017

As per Rule 34(1) of CGST Rules 2017, where value of goods are mentioned in currency other than Indian Rupees,  the exchange rate for determination of value of such taxable goods shall be the applicable rate of exchange…

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