GST on Traders: An Article by IDTC of ICAI on Provisions applicable to Traders under GST

GST on Traders: An Article by IDTC of ICAI on Provisions applicable to Traders under GST

The Indirect Tax Committee of the ICAI has shared/ published an Article on the provisions applicable to Traders under the GST laws (i.e. GST on Traders), with a view to educate traders about the key aspects of GST Laws that would have a bearing on their business.

This Article on GST Provisions applicable to Traders provides insightful information on legal requirements that a trader must meet in order to strike a balance between trade and compliance, including on levy of GST, time and place of supply of goods, value of supply, ITC, tax payment, maintenance of accounting records and documentation, compliance requirements, assessment and audit, offences & penalties, etc.

GST on Traders: An Article by IDTC of ICAI on Provisions applicable to Traders under GST (dt. 12.10.2018)

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