Following persons have to take compulsory GST registration under section 24 no matter what is frequency and amount of turnover in a year....

As per section 10 of the CGST Act the registered person shall be eligible to opt for composition scheme if (a) he is not engaged in making any inter-State outwa...

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Section 15 of the CGST Act provides that the value of a supply shall be the transaction value which is the price actually paid or payable for the supply. The va...

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Updated provisions of section 50 of CGST Act 2017 with expert opinions. (1) Every person who fails to pay the tax or any part thereof to the Government within t...

Blackridge Research's Global Heat Meter markets report provides insights into the current global and regional market demand scenario....

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