GST Law

GSTR 9C See rule 80(3) PART – A — Rec­on­cil­i­a­tion State­ment Pt. I Basic Details 1 Finan­cial Year   2 GSTIN

  FORM GSTR-9A (See rule 80) Annu­al Return (For Com­po­si­tion Tax­pay­er) Pt. I Basic Details 1 Finan­cial Year   2 GSTIN 

Rule 80(3) of CGST Rules uses the expres­sion “every reg­is­tered per­son whose aggre­gate turnover dur­ing a finan­cial year exceeds two

There are Two impor­tant pro­vi­sions which are rel­e­vant and impor­tant in this con­text are Sec­tion 35(5) and Sec­tion 44(2) of

As per Sec­tion 29 of CGST Act 2017 The prop­er offi­cer may, either on his own motion or on an application

Where any reg­is­tered per­son who has availed of input tax cred­it opts to pay tax under sec­tion 10, i.e, Composition

Its a com­mon myth among the Tax pay­ers that Input tax could only be avail­able on the pur­chas­es made after

Where the goods or ser­vices or both are used by the reg­is­tered per­son part­ly for the pur­pose of any business

As per Sec­tion 17(5) of CGST Act 2017 on the fol­low­ings Input tax cred­it would not be avail­able: motor vehicles