Legal Appeal under GST (3/4) – 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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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 Appeal under GST (2/4) – First Appellate Authority

First Appellate Authority (in this case). In order to make an appeal to the First Appellate Authority, a person has to file form GST APL 1 within 3 months (extendable up to 1 month) of the issuance of order.

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Legal Disputes and Appeal under GST (1/4)

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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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 for the furtherance of the business, but does not possess any fixed place of business in the given taxable territory,

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Pure Agent Under GST

The pure agent makes a payment to a third party, on behalf of the recipient, for procuring a supply when the contract for the supply of services procured is between the third party and the recipient.

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GST Treatment of Secondary Discounts or Post-Sales Discount

CBIC vide Circular No. 105/24/2019-GST dated June 28, 2019, has clarified that the treatment of tax in cases of secondary discounts or post-sales discount under GST regimes for the purpose of determination of the value of supply.

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The GST Glossary

The Goods and Service taxation introduced in the country in 2017 is one of the most intricate taxation systems worldwide.

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Accounts and Ledgers under GST

GST council have made amendments that mandates timely and apposite maintenance of account books and ledgers by a taxpayer registered under GST rules.

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How to Track Online GST Payment in 4 Simple Steps

The taxpayer can adjust these GST liabilities with the available ITC and/or pay the balance through the electronic cash ledger.

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