TaxClue - Complete Tax Solution

  Meaning of Registered Office: Every business organization has a principal place of business activities, which in the case of a Company termed as its registered office. The address of the situation of the registered office is very important from the general public, shareholders, customers, and various other points of view. Every company is governed by the provisions of the Companies Act, 2013, therefore, it is mandatory for all companies to keep the Registrar of Companies informed about the location of the registered office and the changes Thereto from time to time. Promoters of the Company determine the State in which the registered office shall be situated. A registered office is an official address of the Company to which all official letters and notices will be sent by any person, any government or non-government or regulatory body. In terms of Section 7 of the Companies Act, 2013 (the “Act”), all the registered Companies are legally required to have a registered office address in

Introduction: Charging section of the CGST act only deal with collection of CGST. As per CGST Act 2017 there shall be levied a tax called “Goods and Service Tax” on all the Intra state supplies of goods and services on the value determined u/s 15 of the CGST Act 2017. There are also such exclusion from levying CGST on which GST is levied by the Central government on the recommendation of the council. However intra-state supply of alcoholic liquor for human consumption is outside the purview of CGST. There are two types of Charges under GST. 1. Forward Charge: Section 9(1) deals with forward charge. 2. Reverse Charge: Section 9(3) and 9(4) deals with reverse charge. What is Forward charge? Forward charge or direct charge is the mechanism where the supplier of goods or services is liable to pay tax. For example: - 1   1.   If a chartered accountant provided a service to his client, the GST will be payable by the chartered accountant. 2   2.  If a car