GST Regime

GST Accounts & Records: Introduction of GST as a new indirect taxation regime would be advantageous to the entire community including citizens, Government as well as the trade bodies. With the implementation of GST, the tax system would…

Exports under GST - Drawback, Refund of IGST, Export Procedures. The purpose of this article is to bring clarity about the impact of GST, which would come into force with effect from 01.07.2017, for importers and exporters. Export would be…

Time of Supply in GST: In order to calculate and discharge tax liability, it is important to know the date when the tax liability arises i.e. the date on which the charging event has occured. In GST law, it is known as Time of Supply. The…

Place of supply in GST: Place of supply of goods and services under GST regime. All you need to know about Place of supply under GST regime. Proposed GST can be categorised into CGST i.e Central GST, SGST i.e State GST & IGST i.e…

Non resident taxable person in GST means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or…