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GST - FirstStage

ITR Filings

What is the meaning of income tax? Taxes are of two types, namely, ‘Direct Tax’ and ‘Indirect Tax’. Taxes that are directly levied on the income is known as ‘Direct Tax’ For e.g. ‘Income Tax’. The income earned is divided into the following ‘Heads of Income’- 1. Income from Salary, 2. Income from House Property, […]

GST on Travel

GST on combined travel packages The new idea of businesses comes with more challenges, more complexity and opportunity. As per Heading 9985 of GST Tariff Act, 2017, the rate of GST would be 5% (2.5% CGST+2.5% SGST) provided following conditions are met, Input tax credit on services availed by the entity will not be available. […]

GST on Transport

All Transport services by road are exempt from GST except services from Goods Transport Agency (GTA) and Courier agency. Anyone who provides consignment note for goods delivery will be treated as GTA. Mere Bill is not a consignment note. 5% GST rate is applicable for transportation service by GTA on RCM basis means GST is […]

GST impact on Business

Introduction of GST in India On July 1, 2017 President Late Pranab Mukherjee and current Prime Minister Narendra Modi rolled out the GST in a special midnight session which both houses of parliament attended. This reform is expected to unify the $2 trillion economy under one tax umbrella. The objective of incorporating the GST is […]