Currently Browsing: Input Service Distributors

Levy of and Exemption

Levy and Exemptions from Tax under GST

GST derives its constitutional validity from Article 246A, which was introduced by the 101st Amendment, 2016 which provides both the parliament as well as states concurrent powers to make laws with respect to GST i. e. central tax (CGST) and state tax (SGST) or union territory tax (UTGST).

Continue Reading

Guidelines for Easy Filling GSTR-6A Return Form

What is GSTR-6A? GSTR-6A form is like GSTR-2A that generated automatically depending on the details provided by the Supplier in their GSTR-1.

Continue Reading