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Pre condition payment for GST First Appeals at 10% can be adjusted out of unutlized ITC Madras High Court.

Background of the Case: Larsen & Toubro Limited filed a writ petition (W.P. No. 24577 and 24579 of 2023) challenging an

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New RCM for Indian Exporters from 01/10/23: Place of Supply Changes

Clarification on various issues related to place of supply for Indian exporter w.e.f 01/10/23 New RCM Applicable- Effective from October

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GSTN Simplified Integration for E-commerce Operators with Unregistered Suppliers who wish supply through E-commerce Operators

The Goods and Services Tax Network (GSTN) has introduced a streamlined process for e-commerce operators (ECOs) through which unregistered suppliers

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Who will be considered as the owner of the goods

As per GST Circular No. 76/50/2018-GST Dated 31.12.2018 for the purposes of 129(1) of the CGST Act If the invoice

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Unregistered persons can enroll now in GST for supply of goods through e-commerce operators.

a) Visit the GST Portal at https://www.gst.gov.in/ and click the GST Portal link

b) Select the "User Services" Tab and choose "Generate User

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