GOODS AND SERVICES TAX

E WAY BILL-RAJASTHAN- EFFECTIVE FROM DECEMBER 20, 2017

Divyanshu Sahni & Associates COMPANY SECRETARIES Office: -512B, 5th Floor, Kirti Shikhar Building, District Centre, Janak Puri, New Delhi -110058 Email: info@finlegalforte.com    Mob; +91-9871027426 Website: www.finlegalforte.com, www.csdivyanshusahni.com            GST E WAY BILL STATE RAJATHAN Issue Date INTRODUCTION In This Issue Government of Rajasthan issued two important notifications on E-way bill applicability …

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Reversal of Input tax credit due to non-payment of consideration for supply

We would like to bring before you one relevant provision on “Input Tax credit”. This provision would be very important starting from the current month of December 2017. Reversal of Input tax credit due to non-payment of consideration for supply Provision in CGST Act 2017:  Proviso to section 16(2)(d) states that “where a recipient fails …

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