NOTIFICATIONS/CIRCULARS

S.No. Notification/Circular No. Subject

3

Circular No. 213/07/2024-GST dt.26.06.2024 Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.

2

Circular No. 172/04/2022-GST dt. 06.07.2022 [Para 2(5)] Clarification on various issue pertaining to GST

1

Circular No. 140/10/2020-GST dt. 10.06.2020 Clarification in respect of levy of GST on Director's remuneration

COMMUNITY INSIGHTS

Topic Publish Date

Director's Service - RCM Applicable or not

Generally, the suppliers of goods or services are liable for the payment of tax the Government. However, in certain cases the liability to pay tax to the Government is shifted to the recipient which is called payment of tax under RCM. The concept of Reverse Charge Mechanism is very crucial concept under GST. The concept of RCM was also available in the service tax regime................. Read More

11.10.2024