Author name: Jiya Gupta

CA Finalist

Understanding Refund under GST

Table of Contents Introduction Who can claim refund of GST? Time Limit for claiming GST Refund Situations leading to refund claim of GST Cases where unutilized ITC can be claimed Refund on Supplies made by Casual Taxable Person (CTP) or Non-Resident Taxable Person (NRTP) Refund on Supplies made to Special Economic Zone unit or developer […]

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GST Compliance, Offences and their Penalties

Jiya Gupta

Table of Contents Introduction Compliances under CGST Act,2017 Registration Raising Invoices Filing Returns Payment of Taxes Availing Eligible Credit TDS/TCS liable Offences Under GST Act Registration Invoices & Books /Records Returns Payment of Taxes ITC TDS/TCS Introduction: “One nation, one tax” is the motto of the introduction of GST in India. It came into effect

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