Important details are required for file the GSTR-9:- Form GSTR-9 is the GST Annual return that has to be filed under the GST laws every year. the flowing important details are required for file the GSTR-9:- Check- Comparison of Liability declared and ITC Claimed (Comparison of liability declared and ITC (Input Tax Credit) claimed” tile, […]
Tag: IGST
Reverse Charge Provision in GST
Reverse Charge Provision in GST Reverse Charges on GST means, the liability to pay the tax by person receiving goods and services instead of the person supplying the goods and services. Definitions (Reverse Charge in GST ) Section 2 Sub Section (98) of CGST Act-2017– “reverse charge” means the liability to pay tax by the recipient […]