What is the meaning of Aggregate turnover under GST?

Aggregate Turnover refers to the total sales value of a business registered under GST, which is calc...

Difference in ITC as per books and GSTR-2B

As I have understood your query, your question is that how much ITC can be claimed if the ITC a...

Section 16(2)(aa) applicability on ITC under GST

Section 16(2)(aa) of CGST Act, 2017 which was inserted vide Section 109 of Finan...

Eligibility of ITC on RCM after expiry of time limit under section 16(4)

In case of reverse charge, the time of supply is be the earliest of the following dat...

How to revise GSTR-4 Return and file CMP-08?

GSTR-4 is a GST Return that has to be filed by a composition dealer.  Now, co...

GST Tax liability on medicines supplied to patients through pharmacy

OUT PATIENT (OPD) : The out-patients are those who visit the hospital for routine check-ups ...

GST on Freight in Invoice on sale of cement bags

If the transaction value of cement includes loading and unloading charges, freight, etc. then it is ...

Appeal citing Supreme Court Limitation order

As per Section 107 of the CGST Act, 2017 Any person aggrieved by any decision or order pas...

GST number cancellation due to non filing of returns

Hello Tax Payer, It seems that you had a registration under GST but you couldn't file a GST r...

What is Rule 86 B which restricts the use of ITC under GST?

The CBIC has notified Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020 which s...

FAQ on Amendment of GST Registration Details

1. Can amendments be made to the information submitted in the Registration Application? Once the ...

What is Core Business Activity on GST portal?

The Goods and Service Tax Network (GSTN) has enabled the new feature to select Core Business Activit...