Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
E-commerce operator's scope and GST liability u/s 9(5) of CGST Act, 2017 - Applicant qualifies as Electronic Commerce Operator (ECO) as it owns 'Rapido' app platform for supply of passenger transportation services. Services by four-wheeler cab providers to passengers through applicant's app are notified u/s 9(5) as ECO supplies. Applicant is liable to pay GST on such supplies even if consideration is paid directly to drivers as ECO definition and Section 9(5) don't mandate ECO to collect consideration. Three/two-wheeler cab services through applicant's app also qualify as ECO supplies liable to GST.
E-commerce operator's scope and GST liability u/s 9(5) of CGST Act, 2017 - Applicant qualifies as Electronic Commerce Operator (ECO) as it owns 'Rapido' app platform for supply of passenger transportation services. Services by four-wheeler cab providers to passengers through applicant's app are notified u/s 9(5) as ECO supplies. Applicant is liable to pay GST on such supplies even if consideration is paid directly to drivers as ECO definition and Section 9(5) don't mandate ECO to collect consideration. Three/two-wheeler cab services through applicant's app also qualify as ECO supplies liable to GST.
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