Assessment Under GST Law Assessment Under GST Law :- According to Section 2(11) of the CGST Act 2017: – defined the assessment in GST Law as the determination of tax liability under this act and includes self-assessment, reassessment provisional assessment , summary assessment and best judgement assessment. On a broader sense, ‘’assessment is all about […]
What is the difference between Casual Taxable Person and Non-resident Taxable Person in GST? Casual and Non-resident taxable persons are separately defined in the CGST/SGST Act in Sections 2(20) and 2(77) respectively. Some of the differences are outlined below: Casual Taxable Person Non-resident Taxable Person As per Section 2 (20) Casual Taxable Person mean Occasional […]
Third Amendment, 2019 to the CGST Rules In exercise of the powers conferred by section 148 of the CGST Act, 2017, the Central Government, on the recommendations of the GST Council, hereby notifies the registered persons paying tax under the provisions of section 10 of the CGST Act or by availing the benefit of notification […]
