Special Economic Zone (SEZ) – An Overview

The Special Economic Zones are deemed as foreign territory for trading operations and taxation purposes, i.e. any goods or services supplied to the SEZ shall be treated as Zero-Rated supply and attract 0% GST.

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Compensation Cess under GST

Compensation Cess under GST is levied by GST - Compensation to States Act 2017. Read all about the compensation cess under GST here

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Scrap sales in GST

To be taxable in the GST regime, the scrap does not have to pass the test of manufacture or mechanical process. Here's all about Scrap sales in GST, HSN Code and GST Rates of the Scrap material etc. Read on…

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IT Grievance Redressal Mechanism under GST

The taxpayers and the GST authorities have had multiple encounters with such technical glitches, which has led to erroneous or missed filings. Thus, in order to address such issues on the GST portal, an IT-Grievance Redressal Mechanism was introduced in April 2018.

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Legal Appeal under GST (3/3) – High Court and Supreme Court

We have covered how an appellant can raise an application to a higher court/authority for the reversal or revision of an order, as passed by a lower court/authority.

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Section 168 Of CGST Act – Power To Issue Instructions Or Directions

The Section 168 of CGST Act 2017 covers all the details for Power to issue instructions or directions GST Act 2017.

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Legal Appeal under GST (2/3) – GST Appellate Tribunal

GST Appellate Tribunal (GSTAT) or simply the Appellate Tribunal is the second appeal forum under GST i.e. for any dissatisfactory order passed by the First Appellate Authorities, an application for revision of the same can be raised to the National Appellate Tribunal.

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Audit under GST – Overview and Types

An audit is a term that is generally used for official inspection and verification of documents by an Independent body, usually for financial accounts.

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Payment Voucher under Reverse Charge Mechanism (RCM) in GST

Payment Voucher under Reverse Charge Mechanism in GST is a proof of transaction between taxpayer and unregistered supplier.

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Unique Identification Number (UIN) under GST

A UIN or Unique Identification Number is a GST Exempt class under GST regime for specified person/organisations such as foreign diplomatic missions and embassies, who do not carry any outward transaction and thus are entitled to the refund of the tax paid on inward supplies.

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Legal Disputes and Appeal under GST 1/3)

In case of any legal disputes, wherein the person involved is not happy with the decision passed on by a lower court, the person can raise an application to the higher court for the cancellation or reversal of the same.

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Demand Notice under GST

A demand notice is a show-cause notice issued by the GST officials in case of short payment or non-payment of GST.

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