Explore the world of Online Information Database Access and Retrieval (OIDAR) services under India's GST Act. Learn about definitions, taxation, and key implications. The post OIDAR Services… Read More

Starting October 1, 2023, foreign OIDAR service providers will be liable to pay GST on services provided to individuals and government entities in India, regardless of usage. The post GST on… Read More

Apex Indirect Tax Body, i.e., CBIC, has made major amendments under IGST Act which will be having impact on both, businessmen and end users. Some services tend to get costlier for end users… Read More

According to The Economic Times, major corporations like Facebook, X (previously Twitter), Google, and several edtech businesses may soon be liable to an integrated goods and services tax (I… Read More

Reading Time: 8 minutesEvery business owner and dealer who is registered under the GST system must file GST returns based on the nature of their business or transactions. In this blog, let… Read More

Taxation for Social Media Earnings The internet’s rise has revolutionised how individuals generate income, allowing them to monetize their content across various social media platf… Read More

OIDAR services encompass services delivered through information technology over the internet or electronic networks, with minimal human intervention. These services rely on automation and ar… Read More

Sundeep Gupta & Lakshay Chhabra … Continue reading "[Opinion] OIDAR Services – Perplexities Continue" The post [Opinion] OIDAR Services – Perplexities Continue appeare… Read More

What is GST Return? A GST return is a mandatory form that must be filed by any taxpayer registered under the Goods and Services Tax (GST) law for each corresponding GSTIN registration… Read More

GST Council meetings have completed its half century with 50th GST Council meeting held on 11th July 2023 at New Delhi under chairmanship of Hon’ble Union Finance & Corporate Affai… Read More

Apple has recently refused to take down betting apps from the iOS store on the Indian government’s request, according to the Economic Times.   According to the report, App… Read More

Important GST Changes in Union Budget 2023 The Union Budget, also known as the Annual Financial Statement, is typically presented to Parliament each year by the Indian government in February… Read More

Budget 2023 HighlightsPART A: GENERAL The following items to get cheaper due to the reduction of Customs Duty: Tires, Televisions, Electric vehicles, Mobile phones The following items… Read More

NEWSLETTER 1ST FEB 2023 BUDGET 23-24 HIGHLIGHTS AND ANALYSIS AMENDMENTS IN DIRECT TAX A. PERSONAL TAX The new tax regime to become the default tax regime unless the taxpayer opts… Read More

NEWSLETTER 31ST DEC 2022 Direct Taxes Partial relaxation with respect to electronic submission of Form lOF by select category of taxpayers in accordance with the DGIT (Systems) Notifi… Read More

GST Registration related: 1. At the time of GST registration now OTP will be sent on mobile no & email id registered with the PAN so that no one can get GST Registration without the… Read More

Introduction For current taxpayers, registration is the first and most important step under the GST regime since, without it, they cannot obtain their GSTIN number, which serves as their pri… Read More

Authority, or Governmental agencies, or Persons or categories of persons as may be notified by the Central or a State Government on the Council’s recommendations. As per Notification N… Read More

GST: Today is the last day to file returns in certain categories… Read More

A GST return is an authorised document that must be filed with the tax administration authorities by a registered taxpayer for the Goods and Services Tax. A GST return includes specifics of… Read More

The Government of India has introduced the tax implications for cryptocurrency for the first time in the Union Budget 2022, while the Internal Revenue Service (IRS) of the United States (US)… Read More

It has been argued that they are using service of M/s Dialogue Corporation, USA for the purpose of data storage. It has been argued that the said service provider does not provide online ser… Read More

Overseas cryptocurrency exchanges that have a customer base in India may have to pay goods and services tax (GST) as their services are covered under OIDAR rules. How they being taxable as O… Read More

GST Registration There are several CA firms for GST registration in Kerala. GST (Goods and Services Tax) Registration is the method by which a taxpayer becomes registered under GST. A speci… Read More

CBIC exempts OIDAR Service supplier from filing of form GSTR 9 / 9C: G.S.R......(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017… Read More

There is a need for issuing clarifications on the levy in order to avoid taxing unintended business and narrow its scope. The Finance Act 2020 came up with several new tax provisions, one of… Read More

GST compliance deadlines nearing as on 31 August 2020. Important to remember these due dates and file the returns in ord… Read More

GSTR-5A is a Return to be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider to un-registered person or customers, on the GST Portal for the services… Read More

CS PROFESSIONAL COMPUTATION OF GST LIABILITY The Goods and Services Tax is a tax levied on most goods and services sold for domestic consumption. The GST is paid by consumers, but… Read More

GSTR 1 : Return Filing, Format, Eligibility & Rules 1. GSTR 1? GSTR 1 is a month to month restore that ought to be recorded by each enrolled merchant. It contains points of interest of e… Read More