Appeals under GST- Part I

SECTION 101 APPEALS TO APPELLATE TRIBUNAL:- The provisions relating to filing of appeal to the appellate tribunal are discussed in this update. The appeal provisions prescribing time limit for filing appeal to Tribunal are similar to that for filing appeal to first appellate authority with the … [Read more...]

Definition of Outward Supply under GST

Section 2(73) Outward Supply: the new definition reads as follows: “Outward Supply” in relation to a person, shall mean supply of goods or services, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other means made or agreed to be made by such person in the … [Read more...]

Deemed Exports under GST

In continuation to our updates on definitions in Revised Model GST Law, we hereby discuss the definition of deemed exports which reads as follows:- “Deemed Exports”, as notified by the Central Government/State Government on the recommendation of the Council, refer to those transactions in which the … [Read more...]