GST Practitioners-A Guide by CBEC. Eligibility Criteria for becoming GST practitioner. Activities and Conditions for GST Practitioner GST Practitioners Section…
Meaning and Scope of Supply under GST. Supplies in the course or furtherance of business only qualify as supply under…
Tax Invoice and other such instruments in GST. Serial number of invoices issued shall be furnished electronically through the Common…
Refunds Mechanism under GST-A Guide by CBEC. Every claim has to be filed online in a standardised form which will be acknowledged…
Accounts and records in GST-A Guide by CBEC. Types of accounts and records required to be maintained by every registered…
Aggregate Turnover in GST-A Guide by CBEC. It is a crucial parameter to decide suppliers' eligibility to avail benefit of…
Appeals and Review Mechanism under GST-First Appellate Authority may confirm, modify or annul the decision or order appealed against but shall not refer…
Inspection Search Seizure and Arrest under GST. Arrested can be made for specified offences involving tax amount exceeding Rs. 200…
Provisional Assessment in GST - A Guide by CBEC. Procedure, Finalization of provisional assessment, Interest liability and Release of Security …
Special Audit in GST-A Guide by CBEC. A registered person can be directed to get his records audited by a…