Table of contents: Introduction Taxable Persons under GST Reverse Charge Mechanism (RCM) Under GST GST Liability for E-Commerce Operators and Sellers Special Cases of GST Liability GST Registration Turnover Thresholds Conclusion The Goods and Services Tax (GST),...
The Federation of Indian Micro, Small, and Medium Enterprises (FISME) has expressed serious concerns over the escalating input material shortages impacting the MSME sector. Rising raw material costs, supply chain disruptions, and dependency on imports have created...
Table of contents: Introduction What is Bill of Supply? Who Should Issue a Bill of Supply? When to Issue a Bill of Supply? Key Components of Bill of Supply Format of a Bill of Supply Legal Provisions of Bill of Supply Penalties for Non-Compliance Amendments and...
Table of contents: The Need for an Invoice Management System (IMS) What is IMS and How Does It Work? Key Features of IMS Advantages of IMS for Businesses Step-by-Step Guide: How to Use IMS IMS vs Traditional GST Invoice Management IMS and E-Invoicing: The Perfect...
Table of contents: Introduction What is Rectification of Order in GST? Legal Provisions for Rectification of Order in GST Eligible Errors for Rectification under GST Time Limit for Rectification under GST Applicant Eligibility for Rectification under GST Procedure for...
Table of contents: Introduction to Time of Supply under GST What is the Time of Supply Under GST Importance of Time of Supply in GST Compliance Time of Supply for Goods Time of Supply for Services Time of Supply under Reverse Charge Mechanism (RCM) Time of Supply in...
Table of contents: Introduction Understanding Zero-Rated Supplies under GST Procedure for Claiming Refunds on Zero-Rated Supplies Input Tax Credit (ITC) Implications for Zero-Rated Supplies Zero-Rated Supplies to Special Economic Zones (SEZs) Differences Between...
Table of contents: Introduction Definition of Import Calculation Formula for GST on Imported Goods Mandatory Documentation for GST on Imported Goods Filing Requirements for GST on Imported Goods Input Tax Credit (ITC) on Imported Goods Impact of GST on Import Costs...
Table of contents: Overview of the New GST Rate List 2025 Sector-Specific GST Rates Comparison of New and Old GST Rates Impact of GST Rate Changes on Small Businesses How to Calculate GST Using the New Rates The Role of the GST Council and Future Predictions...
Table of contents: Introduction Mandatory Multi-Factor Authentication (MFA) E-Way Bill (EWB) Rules Update Enhanced Compliance Mechanisms – New Compliance Tools Introduced in 2025 Fraud Detection Through Real-Time Reporting and MFA Simplification of Refund...
Table of contents: Introduction Key Structural Differences Between VAT and GST Legislative Framework of VAT vs GST Input Tax Credit Mechanism in VAT and GST Advantages of GST Over VAT Challenges in Transition from VAT to GST Key Differences Between VAT and GST Scope...
Table of contents: What is GST Appellate Tribunal Structure and Composition of GST Appellate Tribunal Composition and Appointment Criteria of Members Rules, Powers, and Duties of GST Appellate Tribunal Who Can Appeal to the GST Appellate Tribunal Procedures for Filing...
Table of contents: Introduction Significance and purpose Eligibility Criteria Step-by-Step Guide to Filing GSTR 8 Tax Collected at Source (TCS) Under GST Amendments and Corrections Due Dates and Penalties for Delayed in return filing Integration of GSTR 8 Data with...
