ITC Reversal Due to Non Payment Within 180 days
Reversal of ITC if payment is not made to supplier within 180 days Section-16 of the CGST Act, 20....
Input Tax Credit of Goods received in lots or installments
ITC of goods received in lots or installments Taking Input Tax Credit is a very crucial issue in....
M/S Bhumi Associate Vs. Union of India through the Secretary
No Recovery should be made at the time of search through DRC-03 even if the assessee comes forward to pay on v....
Reverse Charge Mechanism under GST
Reverse Charge Mechanism is not a new concept in the Indian Indirect Tax system. In pre-GST regime, it was als....
List of Goods and services under RCM in GST
Reverse Charge Mechanism is not a new concept for taxation system in India. Reverse Charge Mechanism was also....
List of Goods under RCM in GST
Normally under GST, the supplier of goods or services is liable to pay GST on supply of goods or services. But....
RCM on purchases from unregistered supplier under GST
Before coming to the main issue of this article, we would first discuss “What is RCM under GST” so....
Time of Supply in case of change in rate of tax under GST
What is Time of Supply in case of change in rate of tax under GST? In GST scenario, changes in the rate of....
GST on supply of services by associated enterprises located outside India
GST on supply of services by Associated Enterprises located outside India According to section 2(12) of CGS....
GST applicable on amount recovered from employees for third party canteen services
Whether GST is applicable on the amount recovered from employee on account of third-party canteen services whi....