GST Tip – 404

As per Notification No Р61/2017 РCentral Tax, a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the IGST Act, 2017 and rule 64 of the CGST Rules,
2017, has to file the return FORM GSTR-5A for the months of July 2017 to Oct 2017 15th 15th Dec 2017.


GST Tip – 325

As per Section 16 of the IGST Act, Zero Rated supplies means the supply of goods or services or both to SEZ Units or SEZ Developers or Exports.

GST Acts

President signs GST Acts and you can download the same from here

Central Goods and Service Tax Act 2017

Integrated Goods and Service Tax Act 2017

Union Territory Goods and Services Tax Act, 2017

Goods and Services Tax (Compensation to States) Act, 2017

In case of any queries on the GST Acts, you can drop a mail to You will get replies within 24 to 48 hours