Value of supply of goods or services where the consideration is not wholly in Money
RESTRICTION ON FURNISHING OF INFORMATION IN PART A OF FORM GST EWB-01
Who is restricted? Registered persons: These restrictions apply to any registered person involved in the movement
FACILITY FOR UPLOADING INFORMATION REGARDING DETENTION OF VEHICLE
Under the GST Act 2017, the facility for uploading information regarding detention of a vehicle
INSPECTION AND VERIFICATION OF GOODS
Inspection and verification of goods under the Goods and Services Tax (GST) Act, 2017, refers
VERIFICATION OF DOCUMENTS AND CONVEYANCES
Verification of documents and conveyances under the Goods and Services Tax (GST) Act of 2017
Documents and devices to be carried by a person – in – charge of a conveyance
Under Section 68 of the Goods and Services Tax Act, 2017 (GST Act), the government
Information to be furnished prior to commencement of movement of goods and generation of e-way bill
Under the GST Act, 2017, specific information needs to be furnished before generating an e-way
TAX COLLECTION AT LOWER RATE
Tax collection at a lower rate under income tax, also known as reduced Tax Collected
CLARIFICATION GIVEN BY THE BOARD IN CIRCULAR NO.13/2021
Circular No. 13/2021, issued by the Central Board of Direct Taxes (CBDT) on June 30,
REFUND/ ADJUSTMENT OF TAX
Definition: A tax refund is a reimbursement of money paid in taxes beyond what you actually