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E-Invoice under GST

E-Invoice is a new concept in the history of India. As the name suggests, E-Invoice is an invoice generated through an electronic system. It is a manner of issuing an invoice like earlier manners of manual invoices, digital…

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Blocking of E-way Bill after 15/10/2020

As of today, every person knows about E-way bill under GST. Basically, E-way bill is a document required for movement of goods through motorised vehicle. To ensure better compliance rate in filing of returns under GST and to…

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Interest on Late Payment of GST including relaxations of COVID-19

Section 50 of CGST Act 2017 provides for levy of Interest on delayed payment of Tax under said act. As per sub-section (1), Every person who is liable to pay tax in accordance with the provisions of the…

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Relaxations and Fee Waivers for GSTR-3B during COVID-19 Pandemic

As per latest developments, government has brought up major relaxations for filing of FORM GSTR-3B for the period from July 2017 to July 2020. Late Fee Waiver in full for nil returns or levy upto maximum of Rs…

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GST on Director’s remuneration

GST on Director’s remuneration is a much disputed matter in the latest because of some Advance Rulings issued by various authorities. Some authorities had ordered that remuneration paid to any director in whatever manner (salary/sitting fee) is liable…

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E-Commerce Operators under GST – Various categories

E-commerce operations are growing at the swift pace in India. Every person of this age wish to explore the opportunities in the world of e-commerce. The primary reason behind the pace of e-commerce is the limitless approach of…

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GST on Advance Receipts from Customers

With the implementation of GST as a new law, it brings some provisions which creates disturbances in the implementation vis-a-vis adoptability by taxpayers, professionals and judiciary. One of such provision is GST liability on advances receipts. There are…

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IGST Act 2017 (Section Wise)- updated vide Finance Act, 2020

Section wise IGST Act 2017 Section 1 : Short title, extent and  commencement Section 2 : Definitions Section 3 : Appointment of officers Section 4 : Authorisation of officer of state tax or union territory tax as proper…

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Relief Measures under GST due to COVID-19 Pandemic – updated till 05/05/2020

Coronavirus occurred at the times when India was at the verge of closing its financial year, many of the events/things likely to change with the closing of one financial year and opening of new financial year. Under GST…

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Aadhaar Authentication Mandatory for GST registation w.e.f. 1st April 2020

Section 25 of CGST Act 2017 prescribes the manner of application for registration under the act. At the time of commencement of application of Act, Aadhaar authentication was not mandatory for registration under GST. However, due to big-bang…

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