gst compliance (2)

"Export of services" under GST!

What is meant by “export of services” under GST?  As per section 2(6) of the IGST Act, 2017, "export of services" means the supply of any service when, (i) The supplier of service is located in India (ii) The recipient of service...

logitax · 10 April · 2

“Aggregate Turnover” under GST

What is the definition of “Aggregate Turnover” under GST? The term "Aggregate Turnover" under GST, defined in section 2(6) of the CGST Act, 2017, refers to the total value of all taxable supplies (excluding inward supplies subject to rev...

logitax · 10 April · 2