Pre-Deposit under GST Law
Under GST, pre-deposit means the statutory amount to be paid before an appeal can be filed. It is not optional, and it is not the full demand in every case. The law links pre-deposit with the right of appeal and…
Reverse Charge Mechanism (RCM) under GST
The Reverse Charge Mechanism (RCM) under GST is the statutory mechanism under which the recipient of goods or services becomes liable to pay tax instead of the supplier. This is an exception to the normal charging system of GST, under…