Category Archives: GST

GST Provisions on Online Information and Database Access or Retrieval (OIDAR) Services

Online information and database access or retrieval services” (OIDAR service) means “services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human … Continue reading

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GST on Corporate Social Responsibility-A Dilemma

Pandemic of COVID-19 has forced all of us to live in a phase that was neither wished, nor imagined by anyone. Several lifesaving steps be, it nation-wide lockdown, shutting business operations, sealing of the national and international borders or working … Continue reading

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Issuance of Invoice in Case of Continuous Supply of Services

Timelines for issuance of tax invoice in case of “continuous supply of services” which is essentially driven by contract (see section 2(33) and 31(5)) has not been extended by notification no. 35/2020-Central tax dated 3rd April’2020 issued in exercise of … Continue reading

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Relief to Exporters by the Government by Extending them the Export Incentives and Exemptions

The present Foreign Trade Policy (FTP) 2015-2020, which came into force on April 1, 2015, had a five-year validity i.e. up to March 31, 2020. In view of the unprecedented situation arising out of the COVID-19 pandemic, the government has decided … Continue reading

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CBIC Clarified Certain Issues Related to Refund Under GST

Various clarifications have been issued for refund related matters in different span of time under GST, a master circular (C.No.125/44/2019-GST dated 18.11.2019) was also issued subsuming most of the earlier refund related issues. Again CBIC, by way of Circular No. … Continue reading

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