Integrated Tax (IGST) under GST Act, 2017: All available IGST credit must be fully utilized This
UTILISATION OF INPUT TAX CREDIT SUBJECT TO CERTAIN CONDITIONS
Eligibility under GST Act, 2017: Section 16of the Act lays down the eligibility criteria for
PAYMENT OF TAX, INTREST, PENALTY AND OTHER AMOUNTS
Payment Modes and Ledgers under GST Act, 2017: Electronic Cash Ledger (ECL) under GST Act,
Goods and services tax practitioners
A Goods and Services Tax (GST) practitioner, also known as a GSTP, is a tax
Levy of late fee
Levy of late fee” refers to the imposition of a financial penalty for failing to
Notice to return defaulters
A Notice to Return Defaulters, also known as a GSTR-3A notice, is issued by the
Final return
In the context of the Goods and Services Tax (GST) in India, a final return
Annual return
Under the GST Act, 2017, an Annual Return (GSTR-9) is a comprehensive statement filed by
MATCHING, REVERSAL AND RECLAIM OF INPUT TAX CREDIT
In the context of India’s Goods and Services Tax (GST), Matching, Reversal, and Reclaim of
MATCHING, REVERSAL AND RECLAIM OF INPUT TAX CREDIT
In the context of India’s Goods and Services Tax (GST), Matching, Reversal, and Reclaim of