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GST - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Clarification on certain issues (sale by government departments ...

GST

December 31, 2018

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty u/s 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued u/s 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods)

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