In terms of sec. 51(1), the Government may mandate the following person to deduct tax at source:a. A department or establishment of the Central or State Government, orb. Local authority,

TRN or Temporary Reference Number is a unique 15-digit reference number that is generated when you successfully submit all the fields of PART A (first page) of the new registration

GSTN is the backbone of the Common Portal which is the interface between the taxpayers and the government. The entire process of GST is online starting from registration to the

The GSTN is a complex IT initiative. It will establish a uniform interface for the taxpayer and also create a common and shared IT infrastructure between the Centre and States.

GST Portal or GSTN hosted at https://www.gst.gov.in/ is a website where all the activities related to GST can be done. Activities like GST registration, return filing, payment of taxes, application

“Classification” is defined as systematic arrangement in groups or categories according to established criteria. Under the given concept, the arrangement of varied items is into mutually exclusive but related classes.