CGST

ITC under GST: Uninterrupted and seamless chain of input tax credit (hereinafter referred to as, “ITC”) is one of the key features of Goods and Services Tax. ITC is a mechanism to avoid cascading of taxes. Cascading of taxes, in simple…

Refund of Excess Amount from the Electronic Cash Ledger under GST. How can I file the application for refund of excess balance in Electronic Cash Ledger on the GST Portal? 1. How can I claim refund of excess amount available in Electronic…

TCS under GST - The GST provisions provide for the applicability of TCS provisions under Section 52 of Chapter X of the CGST Act. Such provisions as of now are only applicable to an E Commerce operator. Now check out more details for "TCS…

Meaning and Scope of the Words Goods and Service under GST. The GST will subsume two major indirect taxes namely sales tax/value added tax imposed on sale of goods and service tax levied on provision of various services. Hence under the…

CGST Notifications, Central Tax Notification under GST Regime 2019. Download Latest CGST Notifications in Hindi and English Languages updated upto 8th February 2019. As the nation gears up for GST implementation, this mammoth exercise,…