Applicable to buyers if: Buyers whose turnover, gross receipt or sales in the immediately preceding Financial Year was more than Rs.10...

Topic: TDS Section: 206AB inserted from Finance Act, 2021 Applicable from: 01/07/21 Purpose: Promotion to file ITR An Overview Section...

Deemed exports are to be treated similar to exports, these supplies are not zero-rated supplies by default. Thus, GST shall be applicable...