Learn the conditions for charging GST on credit notes under Section 34 of the CGST Act. Understand when and how GST adjustments apply to issued credit notes.
India removes the 6% equalisation levy on foreign digital advertising companies from April 2025, boosting digital advertising services and trade relations.
Understand the exact scope of supply under GST, including taxable, exempt, and non-taxable supplies. Learn how to classify goods and services correctly.
Learn about the seizure, detention, and confiscation of goods in transit under GST. Understand the legal provisions and penalties for confiscated goods.
Learn about maintaining accounts and records under GST, their importance, required documents, and compliance rules to avoid penalties and ensure transparency.
Detailed analysis of landmark judgments on CGST Act's Sections 129 & 130. Learn about the legal implications for taxpayers regarding goods in transit and confiscation.