Commerce Graduates Now as GST Tax Practitioner Rule 83 of the CGST Rules 2017 provides that any person who, (i) is a citizen of India; (ii) is a person of sound mind; (iii) is not adjudicated or insolvent; (iv) not been declared convicted by a competent court and satisfies become GST Tax Practitioner if fulfill […]
Refund in GST – Applicability and Procedure Procedure of Refund in Goods and services tax is time bound and if not paid in time will be subject to interest. It seems to be simple . Circumstances are defined under which tax payer shall be eligible to file for refund and same shall be process as […]
All about Imports under GST I. Introduction Imports Under GST Imports Under GST regime, Art. 269A of Constitution mandates the supply of goods or services or both in the course of import in to the territory of India shall be deemed to be the supply of goods or services or both in the course of […]
What you should know about income tax refunds After income tax returns are filed by assessees, they are processed by the income tax authorities at the Centralised Processing Centre (CPC) in Bengaluru. After processing the returns, if any income tax refunds is payable to the assessees, the refund orders are generated by the departments and […]
Decoding the Extension in GST R 3B Return Filing Date GST Council had earlier decided to defer the filing of return in FORM GSTR-3 and had recommended the filing of return in FORM GSTR-3B. Accordingly, the Central Government vide notification No. 21/2017-Central Tax dated 08.08.2017 had notified the last date for filing of return in […]