POSITION PRIOR TO JULY 18, 2022 – Prior to July 18, 2022, “services by way of renting of residential dwelling for use as residence” were exempt from the levy of GST. [Please refer to Entry No. 12 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017]. In simple words, exemption was available for services […]
Read More →Notification No. 10/2022:- Exemption to taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 In exercise of the powers conferred by the First proviso to Section 44 of CGST Act 2017. The Commissioner on the recommendation of the council hereby exempts the registered taxpayers, having aggregate turnover […]
Read More →Schedule II of the CGST Act talks about activities or transactions to be treated either as a supply of good or supply of service. There are some certain activities or transaction which led to confusion whether they are supply of goods or supply of service. The matters listed out in Schedule II are primarily those […]
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