Taxpayers operating under the Goods and Services Tax (GST) regime may sometimes face financial challenges when it comes to settling their dues all at once. Section 80 of the Central Goods and Services Tax (CGST)…

Under the Goods and Services Tax (GST) law, Section 45 of the CGST Act, 2017 mandates that every registered person whose GST registration has been cancelled or surrendered must file a Final Return in Form…

Who is an E-commerce Operator (ECO)? As per Section 2(44) of the CGST Act, 2017: E-commerce means the supply of goods or services or both, including digital products, over a digital or electronic network. An…

Under the GST regime, a Casual Taxable Person (CTP) or a Non-Resident Taxable Person (NRTP) is granted temporary registration for a specified period and location. However, if the business or event extends beyond the approved…

Section 50 of the Central Goods and Services Tax Act, 2017 provides for interest liability in cases where the taxpayer either delays the payment of tax or utilizes ineligible Input Tax Credit (ITC). 🔷 Interest…

Under the Goods and Services Tax (GST) regime in India, a Non-Resident Taxable Person (NRTP) is someone who does not have a fixed place of business in India but occasionally undertakes taxable transactions (supply of…

Under the Goods and Services Tax (GST) regime, renting of immovable property is considered a supply of service. The taxability depends on the nature of use (residential or commercial), the type of person involved (registered…