Whether CAs can pay GST on receipt basis?

In the Service Tax era, CAs and other professionals (individuals and partnership firms including LLPs) were enjoying a benefit of paying Service Tax on receipt basis. That means Service tax liability need to be discharged on the basis of collection from customers/clients (actual receipt amount). The … [Read more...]

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...]