Alcoholic liquor for human consumption
– Refer Note-1 at the end of this
Specified petroleum products namely:
Nature of Supply-Intra-State Vs Inter-State Supply
of the IGST Act, 2017
7(1), 7(2) and...
Place of supply of goods or services or both
of determining place of supply
The basic principle of GST
is that it should effectively tax the consumption of such supplies at the destination
thereof or as the...
Conditions for deemed
exports –Section 147 of the CGST Act, 2017
supplies of goods may be notified by the Government as deemed exports. It is to
Reverse Charge Mechanism (Goods)
Supply of goods under
Reverse Charge - Section 9(3) of the CGST Act, 2017/ Section 5(3) of the
IGST Act, 2017
Valuation of Taxable Supply (Section 15)
dealing with value of taxable supply - Section
of supply in case of...
Input Tax Credit
Summary Table of various
tables given in this Referencer
Eligibility and conditions for taking
Reverse Charge Mechanism (Services)
Services under reverse charge - Section
9(3) of the CGST Act, 2017/ Section 5(3) of the IGST Act, 2017
of supply of services...
Levy of Late Fee
Levy of late fee for
delay in furnishing of FORM GSTR-1, GSTR-2, GSTR-3/ GSTR-3B and GSTR-10 -
Any registered person who fails to
Penalty for Failure to get Accounts Audited
for failure to get accounts audited under section 35(5)- Section 125
For failure to get its accounts audited, the
Please fill out the form below and we will get back to you as soon as possible.