What is Reverse Charge?

Normally, the supplier of goods or services pays the tax on supply. In the case of…

Who is a ‘Non Resident Taxable Person’?

The Goods and Services Tax Law has defined a ‘non-resident taxable person’ as any person who…

Interstate And Intrastate Supply

 WHAT IS INTER STATE OF SUPPLY? Under GST, inter-state supply will be named the procurement of…

Who is Input Service Distributor (ISD) under GST?

Input Service Distributor is an office of a business which receives tax invoices for input services…

What Is GST Registration?

In the GST Regime, businesses whose aggregate turnover exceeds Rs. 40 lakhs* (Rs 10 lakhs for…

Who is Casual Taxable Person?

Casual taxable person means a person who supplies taxable goods or services occasionally in a taxable…

What is Aggregate Turnover in GST?

As per section 2(6) of CGST Act, 2017 ‘aggregate turnover’ means the aggregate value of all taxable supplies…