(A) INTRODUCTION As we all know that the Empowered Committee of State Finance Ministers has released draft GST Model Law. Subsequently, the President gave his consent to the Constitutional Amendment Bill on September 08, 2016. Thereafter, the GST Council was formed as per the provisions of Article 279A of the 101st Constitutional Amendment Act, 2016. … Continue reading REGISTRATION UNDER MODEL GST LAW READ WITH DRAFT RULES

In signs of fracture, the Centre and states today disagreed on decisions reached at the first meeting of the GST Council on service tax assessment although they reached a consensus on area based exemption in the new tax regime. The second meeting of the all-powerful GST Council, headed by Finance Minister Arun Jaitley, agreed on … Continue reading GST Council agrees on five areas; differ over 1st meet decision