Place of Supply of Goods under GST
Goods and Services Tax (GST), one of the biggest indirect tax reforms in India, is a destination-based tax system or a consumption-based tax system which means the consuming state will collect the GST whereas producing
Read More ⟶CPC – Code of Civil Procedure 1908
Historical Background Till 1859, in India, there was no uniform systematized law for the procedures to be followed in Civil Courts. In those past times, under the British standard, there were Crown Courts in Presidency
Read More ⟶Difference Between Creamy and Non Creamy Layer of OBC
Introductions The term ‘Creamy Layer’ is used to refer those members of the Other Backward Classes (OBCs), who are not eligible for reservation policy of the government in jobs and educational institutions. Non-Creamy Layer covered
Read More ⟶Section 269ST of Income Tax act, 1961
Section 269ST of Income Tax Act, 1961 Black Money is one of the biggest problems in the Indian economy. One of the root causes of this has been the cash transactions between parties in India.
Read More ⟶Appointment of Arbitrator
Section 11 of the Arbitration and Conciliation Act, 1996 deals with the appointment of arbitrators. A person of any nationality may be appointed arbitrator unless the contrary intention is expressed by the parties. The parties
Read More ⟶Section 194C Guide to TDS on Contractor Payment
Introduction TDS stands for tax deducted at the source which gives authority and responsibility to certain persons making specified payments such as rents, salary, professional fees to deduct a certain amount as a tax before
Read More ⟶Debit Note and Credit Note in GST
It is mandatory for a supplier of goods or services or both to issue a tax invoice. There might be situations where an error is made in issuing the invoice or certain other errors might
Read More ⟶Grounds & Application for Condonation of delay
Introduction To Condonation of Delay The term ‘condonation of delay’ is characterized under Section 5 of the Limitation Act in the event of offers. Condonation of delay is the extension of the prescribed period in
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