Demand and Recovery under GST Act (Model Version) are basically laid down for the department, for providing them a framework in order to raise a demand on non-payment of... Read More
GST
Commercial Lease under Goods and Service Tax
3 min read
Implementation of Goods and Services Tax in India will significantly impact the taxation of commercial lease. Presently, the tax structure in India is origin based.... Read More
Prosecution Prosecution is the institution or commencement of legal proceeding; the process of exhibiting formal charges against the offender. Section 198 of the Criminal Procedure... Read More
Offences and Penalties (Section 66) Offences have been prescribed under GST Law on which penalties may be imposed by departmental authorities in terms of Section... Read More
Free Supplies are goods and services supplies free of cost i.e. nothing in return apparently. They all say free supplies are taxable under GST Act(s)... Read More
Inspection, Search, Seizure & Arrest under GST are undoubtedly those powers assigned to the officers who can make or break it. To protect the interest... Read More
ASSESSMENT UNDER GST Chapter XII of the model GST Act provides the procedure for assessments under the GST regime. The following types of assessments are... Read More
Draft GST Invoice Rules
2 min read
The Indian Government is doing its best for rolling out the GST tax regime from 1st of April, 2017. Within few days after the initial... Read More
All about Prosecution of offenses under GST
4 min read
The draft model of GST prescribes the offenses and penalties in Chapter XVI which deals with 21 offenses in section 66 along with the penalty... Read More
Cross-linking Income Tax Act and GST
2 min read
Model GST Law, specifically Section 25 speaks about the furnishing details with respect to outward supplies. Further, Section 26 speaks about furnishing of details with... Read More