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Services notified under Section 9(5) of CGST Act 2017

Section 9(5) of CGST Act 2017 is a charging section under GST for supply of notified services. This section deals with taxability of supply of services, the output tax of which shall be paid by the electronic commerce…

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Tax Collection at Source (TCS) under GST w.e.f. 1st October 2018

Tax Collection at Source (TCS) under GST is going to implement w.e.f. 1st October 2018 in India. In this article we are going to discuss all the relevant provisions of TCS. What is the concept of TCS ?…

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GST on Residential program or camp meant for advancement of religion, spirituality or yoga

Notification No.12/2017-Central Tax (Rate) dated 28th June 2017 exempts services provided by entity registered under Section 12AA of the Income-tax Act, 1961 by way of charitable activities from whole of GST vide entry No. 1 of the notification, which specifies that:- “services…

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GSTR-3B Calendar and Late filing fee

GSTR-3B is a monthly return in which summary of Sales, GST Output, ITC available and tax payment is reported for each month. This return is specially designed for a limited period to remove initial technical and filing difficulties…

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