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Changes in the e-invoice Validations Architecture

e-invoicing is implemented in India from 1st Oct 2020 for taxpayers having turnover above ₹ 500 crores and now the threshold has been reduced to ₹ 50 crores from 1st April 2021. The pace at which the Indian businesses have adopted is remarkable and all the credits to NIC for putting in place robust infrastructure which as […]

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Supply of services of short term accommodation, conference facilities etc to SEZ developer or SEZ units

Circular No. 48/22/2018-GST has been issued on 14th June 2018 and interesting observation in this is regarding the first point i.e supply of services of short-term accommodation, conferencing, banqueting etc. provided to a Special Economic Zone (SEZ) developer or a SEZ unit should be treated as an interState supply or intrastate supply? The clarification provided is that it should be treated […]

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GST Tip – 325

As per Section 16 of the IGST Act, Zero Rated supplies means the supply of goods or services or both to SEZ Units or SEZ Developers or Exports.

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GST Tip – 264

As per Notification No. 18/2017 -Integrated Tax (Rate), services imported by SEZ or SEZ developer for authorized operations are exempted completely from Integrated Goods and Service Tax.

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