Section 7 of IGST Act 2017 determines nature of supply of goods or services or both in the course of inter-state trade or commerce. Sub-section 5 of such section provides that following supplies shall be treated to be…
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…
Section 77 of CGST Act 2017 and Section 19 of IGST Act 2017 deals with the situation where tax paid under wrong heads. As per Section 77(1) of CGST Act 2017, a registered person who has paid the…
Recent Comments