GSTN: EASE OF SUBMITTING GSTR-1 IN GST PORTAL What is GSTR-1? GSTR-1 is a monthly or quarterly return that should be filed by every registered
RECENT AMENDMENTS ON E-COMMERCE EFFECTIVE FROM JANUARY 2022 What is E- commerce? Electronic Commerce has been defined in Sec. 2(44) of the CGST Act, 2017
SECTION 16(2) (aa)-RESTRICTION TO AVAIL ITC UNDER CGST Section 16 of The Central Goods and Services Tax, Act, 2017 (“CGST Act, 2017”) provides that subject
E-COMMERCE COMPLIANCES FOR SELLER What is E-commerce? Ecommerce as it is popularly known is buying and selling of goods and services via the internet. Ecommerce
IMPACT ON RESTAURANT ECOSYSTEM The recent notification stated that food ordering platforms have to collect tax on behalf of all restaurants. The new provision comes
CBIC: Restoration of Cancelled Registration based on Appellate order As per S- 107 of the CGST Act, 2017 any person who is aggrieved by any
AADHAR AUTHENTICATION FOR EXISTING GST TAXPAYERS The GST Council in its 45th meeting inter alia made recommendations regarding Aadhaar authentication of registration to be
CBIC: Restoration of Cancelled Registration based on Appellate order As per S- 107 of the CGST Act, 2017 any person who is aggrieved by any
