Who is a 'Distinct Person' under GST
The concept of ‘Distinct Person’ has been newly introduced under the GST law. Under GST law, a sup....
Who is 'Related Persons' in GST
The term ‘Related Person’ has been defined in Explanation to Section-15 of CGST Act, 2017. As per....
GSTN issued advisory on the Functionality to file Revocation Application under Removal of Difficulty
In view of the Removal of Difficulty Order No. 01/2020 dated 25.06.2020, the restriction on filing revocati....
GST e-invoicing to be mandatory from Oct. 1, 2020 for businesses with turnover of Rs. 500 Crores
According to the latest information and update, the Central Board of Indirect Taxes and Customs (CBIC) and gov....
Whether the provision of specified medical instruments to unrelated parties like hospitals for use without any consideration constitutes a "supply"
Facts of the case The petitioner is a company having its registered office in Mumbai and is engaged in t....
Input Tax Credit of GST paid on inputs and input services for construction of immovable property
Input Tax Credit of GST paid on construction of Immovable facility which is to be leased out by the taxpayer....
CBIC issues Notification No. 50/2020 making rules further to amend CGST Rules, 2017
CBIC has issued Notification No. 50/2020 dated 24th June, 2020 which makes rules further to amend CGST Rule....
CGST waives/caps GST late Fees for the months Feb. 20 to July 20
CBIC has issued Notification No. 57/2020 dated 30th June 2020 wherein it has allowed relaxation from Lat....
CBIC extends timelines for various compliance falling due between Mar. 20
CBIC extends the due date of compliances falling due during the period from March 20th 2020 to Augus....
CBIC further extends the time limit of passing order under section 54(7) of CGST Act
• CBIC had earlier issued Notification No. 46/2020- Central Tax dated 09-06-2020 to deal with....