IT Grievance Redressal Mechanism under GST

Grievance Redressal is a governance-related process used commonly in India. In case of a grievance occurring due to technical glitches, the IT Grievance Redressal Committee has the authority to approve and recommend the steps to be taken by the GSTN/taxpayer in order to redress the grievance effectively.

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How to Reset GSTR 3B?

GST return form GSTR 3B is a monthly self-declaration, which a taxpayer is required to file on a monthly basis. However, the taxpayer is not required to provide invoice level

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

In the previous articles, 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

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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. Detailed Analysis of GST Section 168 of CGST Act 2017 is as below. Statutory

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

Under GST, if a person is not satisfied with the decision passed by any lower court, an appeal can be raised to a higher court, the hierarchy for the same

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Form GSTR 3B – Filing made Simple!

GSTR 3B is a monthly self-declaration form that a taxpayer is required to file on a monthly basis. Form GSTR 3b consists of summarized details of supplies made during the

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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. Under GST, wherein a taxpayer is

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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. Under GST, when a receiver procures taxable supply of goods and/or services

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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

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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. The act of raising such applications is known as an Appeal.

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Demand Notice under GST

Under the GST regime, the responsibility of assessing the tax liability falls on the taxpayer himself. While self-assessment spares the GST officials from the cumbersome task of furnishing files for

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Casual Taxable Person under GST

The provisions made under GST define a Casual Taxable Person as any individual who transacts goods and services occasionally while acting as a Principal, Agent or in any other capacity

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