Sections 137 to 162 of the Finance Act, 2023 (the FA,2023) (except Sections 149 to 154) will come into force from October 01, 2023 vide Notification no. 28/2023-Central Tax dated July 31, 2023.
GST chargeable on OIDAR services by foreign firms to individuals & Govt irrespective of any usage w.e.f. 1st Oct 2023
Stay informed about the latest updates in CIF contracts as the government announces changes exempting IGST on ocean freight. Learn how these changes may impact your international trade agreements.
Recently, online gaming companies are in receipt of pre-SCN notices in Form GST DRC-01A alleging that games wherein both skill and chance are involved such as rummy, poker etc. is predominately a game of chance and therefore will be treated as 'betting' or 'gambling'.
GST Cases sometimes remind us of Charlie Chaplin Shows. However, these shows may be better handled by taxpayers at the adjudicating level itself in case they co..
Applicability of GST on corporate guarantee wherein related parties are involved and there is no consideration, has been a matter of dispute since introduction of GST.
Section 74 of the CGST Act 2017 deals with the determination of tax discrepancies, such as unpaid or underpaid taxes, erroneous refunds, or wrongly claimed input tax credit.
Rule 31B of The CGST Rules inserted vide Not No 45/2023, provides for determining the Value of supply in case of online gaming including online money gaming
In this article, we will delve into the concept of GST summons, including what they are, how they work within the legal framework, and what your rights and duties are when you receive a summons. We will also discuss the validity of summonses and the importance of understanding how they function in the GST system.
18 September 2023 at 12:50
Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 through Circular No. 193/05/2023-GST dated 17-7-2023.
Live class on PF & ESI Enrollment & Returns Filing(with recording)
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