GSTNagar: National Anti-Profiteering Authority in GST

GSTNagar: National Anti-Profiteering Authority in GST: National Anti-Profiteering Authority   Introduction:   Any reduction in rate of tax on any supply of goods or services or the ...

GSTNagar: Appeals and Review Mechanism under GST

GSTNagar: Appeals and Review Mechanism under GST: Appeals and Review Mechanism under GST     Introduction   Tax laws (or any law, for that matter) impose obligations. Such obliga...

GSTNagar: Composite Supply and Mixed Supply in GST

GSTNagar: Composite Supply and Mixed Supply in GST: Introduction A taxable event under GST is supply of goods or services or both. GST will be payable on every supply of goods or servi...

GSTNagar: Accounts and records in GST

GSTNagar: Accounts and records in GST: Assessment in GST is mainly focused on self-assessment by the taxpayers themselves. Every taxpayer is required to self-assess the taxes ...

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...