Tag: IGST

Extracts of the GST related Amendments made in the Finance Act, 2023, as notified by the GOI on 31/03/2023, post assent of the Hon’ble President of India.

Summary of the direct and indirect tax proposals in the Budget 2023 (Finance Bill 2023) as presented by Smt. Nirmala Sitharaman, Union Minister of Finance and Corporate Affairs: Highlights …

CBIC notifies that residential premises rented to registered persons will be exempt from GST liability beginning January 1, 2023, provided the dwelling unit is rented to a registered person …

Extracts of the GST related Amendments made in the Finance Act, 2022, as notified by the GOI on 30/03/2022, post assent of the Hon’ble President of India, in line …

CBIC clarifies the issue of refund of tax wrongfully paid as specified u/s 77(1) of CGST Act and u/s 19(1) of the IGST Act, i.e. where a supply is …

In order to facilitate the exporters, CBIC has clarified various doubts in the matter of Scope/ Definition of ‘Intermediary’ Services under the IGST Act 2017. Also the requirements for …

Extracts of the GST related Amendments made in the Finance Act, 2021, as notified by the GOI on 28/03/2021, post assent of the Hon’ble President of India, as per …

CBIC notifies the prescribed number of digits of HSN code required to be mentioned by a registered taxpayer in the Tax Invoice under CGST Rule 46. HSN Code Requirement …

Extracts of the GST related Amendments made in the Finance Act, 2020, as notified by the GOI on 27/03/2020, post assent of the Hon’ble President of India, as per …

Extracts of the GST related Amendments made in the Finance Act (No. 2), 2019, as notified by the GOI on 01/08/2019, post assent of the Hon’ble President of India, …