November 18, 2022
Table of Contents 1DIN in GST and its structureSteps for verification of DIN2DIN application procedure3DIN in GST : Implementation of Current position4Direction of Supreme CourtObservation of Hon’ble Supreme CourtDirection of Hon’ble Supreme Court5File your GST returns in minutes, not hours! Generation and quoting of Document Identification Number, shortly and popularly known as DIN, was introduced DIN
November 18, 2022
Table of Contents 1Initiation of recovery proceedings under GST2Modes of recovery under GSTDifferent modes of recovery under GST3Recovery Provisions in GSTSection 81 – Transfer of property to be void in certain casesSection 82 – Tax to be first charged on the propertySection 83 – Provisional attachment to protect revenue in certain case4Claim upto 100% Input
November 3, 2022
Table of Contents 1GST on construction industry and its GST provisions2Supply of goods or supply of services3GST taxability on construction industry 4GST on construction industry as effective DateGST Rate Structure for Residential Real Estate ProjectGST on Construction industry : 1%/ 5% new GST rates applicability5Applicability of Reverse Charge Mechanism 6Claim upto 100% Input Tax Credit The construction industry
November 3, 2022
Table of Contents 1What is Breach of contract under GST2GST applicability on amounts paid due to breach of contract3GST Applicability on Liquidated Damages4Which Types of Payments are Taxable under GST In simple terms, a ‘Contract’ is an agreement entered between the parties creating mutual obligations enforceable by law. Accordingly, as and when one party fails
November 3, 2022
Table of Contents 1What is Debit note under GSTUnderstand concept of ‘debit note’ with a simple example2When we issue debit note in GSTDebit note format under GSTWhat is the time limit for issuance of debit noteReflection of debit note in GST return3What is Credit note under GSTWhen we issued credit noteCredit note format under GSTWhat
October 7, 2022
Table of Contents 1Summons under GST Provisions2Summons under GST: Issued guidelinesObtaining prior permission for issuance of summonsSpecified details to be covered in the summonsDetails to be maintained in the summons fileGeneral GST guidelines3In which situations summons should be avoided4Summons under GST : Takeaways In general, a ‘summons’ is a legal document issued by a court/