Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Clarification on various issue pertaining to GST - (i) refund claimed by the recipients of supplies regarded as deemed export; (ii) interpretation of section 17(5) of the CGST Act; (iii) perquisites provided by employer to the employees as per contractual agreement; and (iv) utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities. - Circulars
Clarification on various issue pertaining to GST - (i) refund claimed by the recipients of supplies regarded as deemed export; (ii) interpretation of section 17(5) of the CGST Act; (iii) perquisites provided by employer to the employees as per contractual agreement; and (iv) utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities. - Circulars
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