CA Kapil Sachdev Accounts and Records What are the accounts and records under GST? As per GST law, every registered business must maintain proper and accurate records of its business activities at its main office (as mentioned in the GST ... 07-Jul-2025
CA Kapil Sachdev Documents under GST What are the documents under GST required to issue? Under GST law, registered businesses need to issue different documents for different situations. For example, a tax invoice is issued when selling t... 04-Jul-2025
CA Kapil Sachdev GST Registration What is a GST Registration? GST Registration of a business means obtaining a unique, 15-digit Goods and Service Tax Identification Number (GSTIN) from the GST authorities when aggregate turnover of th... 04-Jul-2025
CA Kapil Sachdev Reverse Charge under GST What is Reverse charge under GST? Under the GST system, there are three categories of people who are responsible for paying the tax: · The supplier, who pays GST in the usual way under the forward cha... 04-Jul-2025
CA Kapil Sachdev GST Notices What is Notice under GST Notices under GST are communications by the GST Authorities. These are sent to the taxpayers specifically to remind or caution them of any defaults being noticed, specifically... 04-Jul-2025
CA Kapil Sachdev Casual Taxable Person What is Casual Taxable Person under GST? If you don’t have a permanent store or office in a state but want to occasionally sell products or offer services there, you can get a short-term GST registrat... 04-Jul-2025
CA Kapil Sachdev E-Invoicing under GST What is E-Invoicing? E-Invoicing means recording a transaction on the Government's website in an online system. After this, a special number called the Invoice Registration Number (IRN) is given for e... 04-Jul-2025
CA Kapil Sachdev DRC-08: Rectification of Order u/s 161 of GST What is DRC-08 and when it is issued? Form DRC-08 is often called the 'Summary of Rectification' or 'Withdrawal Order'. If a proper officer wishes to withdraw or rectify the final order passed after u... 04-Jul-2025
CA Kapil Sachdev APL-01: GST Appeal Who can file an appeal to the Appellate Authority? Any taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority, may appeal to the Appellat... 04-Jul-2025
CA Kapil Sachdev Returns under GST What is a GST Return? A GST return is a form that every GST-registered person must file to report: Sales (outward supplies), Purchases (inward supplies), Input Tax Credit (ITC), And tax payable to the... 04-Jul-2025
CA Kapil Sachdev Payment under GST What is the Electronic Liability Register in GST? The Electronic Liability Register is like an online record where the government tracks how much tax, interest, penalty, or fees a taxpayer owes. Whene... 04-Jul-2025
CA Kapil Sachdev E-way bill Introduction The electronic way bill (E-way bill) is a compliance mechanism wherein the person causing the movement of goods is required to upload the relevant information about the movement of goods ... 29-May-2025
