GSTNagar: E-RETURNS IN GST

GSTNagar: E-RETURNS IN GST: The basic features of the returns mechanism in GST include electronic filing of returns, uploading of invoice level information and au...

GSTNagar: E-REGISTRATION in GST

GSTNagar: E-REGISTRATION in GST: Introduction In any tax system, registration is the most fundamental requirement for identification of tax payers ensuring tax complia...

GSTNagar: Pure Agent Concept in GST

GSTNagar: Pure Agent Concept in GST: INTRODUCTION The GST Act defines an Agent as a person including a factor, broker, commission agent, arhatia, del credere agent, a...

GSTNagar: Debit Note in GST

GSTNagar: Debit Note in GST: Introduction   A supplier of goods or services or both is mandatorily required to issue a tax invoice. However, during the course of...

GSTNagar: Credit Note in GST

GSTNagar: Credit Note in GST: Introduction   A supplier of goods or services or both is mandatorily required to issue a tax invoice. However, during the course of...

GSTNagar: Special Audit in GST

GSTNagar: Special Audit in GST: Introduction GST is a trust based taxation regime wherein the assessee is required to self-assess his returns and determine tax liabi...

GSTNagar: RECOVERY OF TAX

GSTNagar: RECOVERY OF TAX: 1. Tax administration occasionally comes across situations where the tax dues are not paid correctly by the tax payers, most of the time...