Definition of a liquidating loan

Greater tax compliance has the potential to boost revenues for the government.

Exclusions from GST Taxes which are not subsumed under GST are Basic Custom Duty, Tobacco Products (Partly), Petroleum Products (Petroleum Crude, High Speed Diesel, Motor Spirit, Natural Gas, and Aviation Turbine Fuel), Electricity and Power, Real Estate-Stamp Duty, Clean Energy Cess, Alcohol for human consumption.

It was introduced as The Constitution (One Hundred and First Amendment) Act 2016.

The GST is administered & governed by GST Council and its Chairman is Union Finance Minister of India Arun Jaitley.

When a business registers under GST, it is given a provisional GSTIN.

After that, in the second stage, the business has to log in to the GSTN portal and give details of its business, like the main place of business, additional place of business, directors and bank account details.

(2) Input tax credit shall be availed by a registered person only if all the applicable particulars as prescribed in Chapter ---- (Invoice Rules) are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person.

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