GST Archives - Blaise Associates

22nd GST Council Meeting

The 22nd GST Council Meeting was held at New Delhi on the 6th of October 2017. In the meeting, various decisions and changes pertaining to GST return filing, composition scheme, GST rates have been announced. The various measures announced in the 22nd GST Council will tremendously improve ease of compliance for SMEs. In this article, […]

Treatment of Advance Received under GST

The rules for the time of supply under GST plays a very important role in determining when to pay tax for a transaction. The general rule for time of supply for goods is earliest of the following – 1. Date of issue of invoice 2. Date of receipt of payment/advance 3. Date on which invoice […]