As on September 17th, 2020 the GSTN Portal has enabled the facility to delink the credit & debit notes from their original invoices for the ease of compliance & reduction of workload on the taxpayer.

A debit note is a document used to provide a secondary notice to buyers. The goal is to call attention to the debt and remind the customer to make a payment. A debit note, also known as a debit memo, ...

The article highlights conflicts between Sections 9 and 35 of the CGST Act when post-supply adjustments arise under reverse charge. While imports of goods are partly clarified, services remain legally ...

The federal government does not levy sales taxes on items, but most state governments charge varying rates of sales taxes on a range of taxable products. If your business is based in any of these ...

Filing the GST (Goods and Services Tax) return Forms without any error is a bit difficult and revising it is much trickier. So, to help you out with this, we have ...