CA Bigyan Kumar Mishra

As per GST law, a registered taxable person is required to issue a tax invoice to the recipient for supply of goods or services or both. After issuing tax invoice under GST, there can be a situation where the taxable value has either exceeded the actual value or is found to be less. In such a situation, the taxpayer is required to either issue a credit or debit note under GST … [Read more...] about When Debit and Credit note is issued in GST

In general, goods and services tax is imposed by the supplier at the time of issuing tax invoice for supply to recipients. Based on the type of supply, an advance payment can be made by the recipient on demand from the supplier. In such type of cases, the question arises, whether the supplier has to charge GST on advance payment? In this article we will be answering this … [Read more...] about Is GST applicable on advance payment to the supplier

In the context of Goods and Services Tax (GST) law as applicable in India, a tax invoice is a document issued by a supplier to a buyer that provides details about the sale of goods and/or services and the applicable GST.In GST, every transaction should be supported by at least one of the documents as specified in Goods and Services Tax law.Tax invoice issued by the … [Read more...] about When to issue a GST Tax Invoice in India?

After taking GST registration, you may require to change certain details provided to the government such as place of business, ownership details, addition or deletion of business details, change in trade name, changes in bank account details, modification of email ID and mobile numbers etc. GST law allows you to change all the details that you have provided at the time of … [Read more...] about How amendment or correction in GST registration is done in India