Proviso to Section 51(1) of CGST Act provides for exception from applicability of TDS. There, it provides that : TDS not applicable if Location of the Supplier (LoS) and Place of Supply (PoS) are in the same state and Location of the Recipient of Supply (LoR) is another state Then a doubt strikes in our […]

In this article, we would like to explain upcoming Amendments in “Applying and Issuing GST Registration process in India” Recently, CBIC has come up with a Notification No.94/2020-Central Tax dated 22-12-2020. There, they substituted existing Rule No.8(4A). New sub rule provides for “Bio-Metric Authentication” or “Collection of Bio-Metric Information”. Substituted Rule.8(4A) will come into force