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ABOUT THE AUTHOR:
INTRODUCTION
Below a simple example to explain the significance of various terms and topics to be covered going fo...
CONCEPT OF “SUPPLY”A
IS THIS GOODS OR SERVICES??
NEITHER A SUPPY OF GOODS NOR SERVICES
COMPOSITE AND MIXED SUPPLIES
REGISTRATIONS
MULTIPLE GSTIN
TIME OF SUPPLY
Time of supply of goods when tax is to be paid on reverse charge basis
Time of supply of services when tax is to be paid on reverse charge basis
VALUE OF SUPPLY
PLACE OF SUPPLY AND IGST
INPUT TAX CREDIT
To avoid the misuse of credit provision, law has listed few goods and services in which credit shall ...
PAYMENT OF TAX
Question
Question
Question
Question
Question
Question
COMPOSITION SCHEME
Question
EXCLUSIONS FROM COMPOSITION SCHEME
NO INPUT TAX CREDIT
INVOICING
ACCOUNTS AND RECORDS
REVERSE CHARGE MECHANISM
Following Category of Services attract reverse charge:
Further following categories of services, the tax on intra-state or inter-state supplies shall be pai...
TAX DEDUCTED AT SOURCE
TAX COLLECTED AT SOURCE
GST RETURNS
JOB-WORK
REFUNDS
PENALTY
ASSESSMENTS
APPEAL
DEMAND AND RECOVERY
INSPECTION, SEARCH, SEIZURE AND ARREST
IMPORTANT DEFINITIONS (as defined in the Act)Person
Non-taxable online recipient
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