Recently, National Informatics Centre (NIC) has issued an updated Mobile App for officers to track the Vehicles carrying goods through e-way bill details. As per NIC, the e-way bill system has been successfully integrated with FasTag and RFID.…
Under GST Laws, officers are empowered to cancel the GST registration certificate issued to any taxpayer under certain circumstances. Parallely, a revocation facility is also being provided to taxpayers to reinstate the registration by applying to the officer…
Every taxation law provides for time limits for tax payers as well as for officers for every aspect. In this article, we will discuss the time limits available with officers to issue Registration Certificate udner GST laws Sub-section…
During the first wave of Corona pandemic in India in the year 2020, the government comes out with various relaxations in relation to due date for payment of taxes, filing of returns, lower interest rates, etc. Again in…
As per Section 2(7) CGST Act 2017, “Agriculturist” means an individual or a Hindu Undivided Family who undertakes cultivation of land :- by own labour, or by the labour of family, or by servants on wages payable in…
This year, first time in history, budget was introduced in paperless mode by honourable Finance Minister Smt. Nirmala Sitharaman on 1st February, 2021. In this artcile, we will go through the amendments proposed in Finance Bill of said…
Like every taxation law, provisions for Annual GST Audit has been inserted there in GST laws viz. CGST Act 2017 and respective State/UT GST Acts. Section 44(2) of CGST Act 2017 read with Section 35(5) of said Act,…
As all knows that under GST, it is required to file an Annual Return by a set of notified registered taxpayers for every financial year in form GSTR -9. In this article, we will discuss all about Annual…
QR Code stands for Quick Response Code. Concept of QR code was brought in under GST laws through Invoicing Rules of CGST Rules 2017. For Tax Invoice, Rule 46 of CGST Rules 2017 was amended through CGST Notification…
Recenty, Central Government has started a major drive to catch GST fraudesters, specially those, who are dealing in Sale-Purchase of Invoices without making any supply of goods or services. Undoubtedly, the government has found many such fraudesters doing…
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