CA Umang JainMay 13, 20233 min readSpecial All-India Drive against fake GST registrations & Precautionary measure to be taken.In the officials meeting, it was discussed that while various system based and policy measures are being taken to address fake...
CA Hemant BardiaFeb 13, 20235 min readWhen does liability to pay GST on goods or services arise? Time of Supply (TOS) under GST – A brief It is necessary to know the date on which the tax liability arises, i.e. the date on which the charging event occurred.