Anand Bansal

1. Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding...

Section 23 lists the persons who are not liable to registration. Thus, the persons so listed will not be the ‘taxable persons’. Person engaged exclusively in the business of supplying goods and /or...

Entry 13(b) of the Notification exempts renting of precincts of a religious place meant for general public owned by an entity registered under any of the specified sections of the Income Tax Act...

Entry 13(b) of the Notification exempts renting of precincts of a religious place meant for general public owned by an entity registered under any of the specified sections of the Income Tax Act...

As you are aware that vide notification No. 94/2020- Central Tax, dated 22.12.2020, sub-rule (2A) has been inserted to rule 21A of the Central Goods and Services Tax Rules, 2017 (hereinafter referred...