Step by Step Guide for GST Enrolment for existing Central Excise / Service Tax...
All existing Central Excise and Service Tax assessees will be migrated to GST starting 7th January 2017. To migrate to GST, assessees would be...
Migration into GST: Frequently Asked Questions
Q1. I am an existing PAN-based Service Tax (ST) and Central Excise (CE) assessee, and wish to enroll in GST. I have business premises...
जीएसटी इनपुट क्रेडिट टैक्स
"इनपुट टैक्स" को एम.जी.एल. की धारा 2(57) और आई.जी.एस.टी. अधिनियम की धारा 2(1)(डी) में परिभाषित किया गया है। एक कराधीन व्यक्ति के संबंध में,...
जीएसटी में रजिस्ट्रेशन
जो भी करदाता केन्द्रीय एक्साइज कानून, सर्विस टैक्स कानून, केन्द्रीय विक्रीकर अथवा राज्य वैट कानून के अंतर्गत पंजकृत हैं वे जीएसटी के अंतर्गत पंजीकृत...
जीएसटी एवं वर्तमान कर व्यवस्था में अंतर
वर्तमान कर प्रणाली में वस्तु एवं सेवाओं पर कई प्रकार के कर विभिन्न स्तरों पर केंद्र एवं राज्य द्वारा संग्रह किये जाते हैं |...
Place of Supply under GST Law
The GST is a destination based tax on consumption of goods and services which means the tax would accrue to the taxing authority which...
Input Tax Credit in GST
Eligibility and conditions for taking input tax credit
(1) Every registered taxable person shall, subject to such conditions and restrictions as may be prescribed and...
Composition Levy in GST
Under the composition levy scheme, a registered taxable person is qualified to pay, in lieu of tax payable by him, an amount calculated at...
Cancellation of GST Registration
Application for cancellation of registration
A registered taxable person seeking cancellation of his registration shall electronically submit an application in FORM GST REG-14including the details...
Process of Return Under GST
Steps for Return Filing:
Step 1: The taxpayer will upload the final GSTR-1 return form either directly through data entry at the GST Portal or...