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Draft Goods And Services Tax Return Rules, 20--
September, 06th 2017

                          DRAFT
    GOODS AND SERVICES TAX -
     RETURN RULES, 20--



Note: Corresponding changes in the Model GST Law are being carried
out separately. Comments , if any may kindly be given by 28th
September, 2016.


                                1

                                      Chapter-__:
                                       RETURNS

1.     Form and manner of furnishing details of outward supplies
(1)    Every registered taxable person required to furnish the details: 
       (a)    of outward supplies of goods and/or services effected during a tax period
       under sub-section (1) of section 25; and
       (b)    of outward supplies of goods and/or services effected during an earlier tax
       period under sub-section (2) of section 25 
shall furnish such details in FORM GSTR-1 electronically through the Common Portal
either directly or from a Facilitation Centre, notified by the Board or Commissioner. 

(2)    The details of outward supplies furnished by the supplier shall be made available
electronically to each of the registered taxable persons (recipients) in Part A of FORM
GSTR-2A through the Common Portal after the due date of filing of FORM GSTR-1.

(3)    The details of inward supplies added, corrected or deleted by the recipient in his
FORM GSTR-2 under sub-section (1) of section 26 or FORM GSTR-4 under section 27
shall be made available to the supplier electronically in FORM GSTR-1A through the
Common Portal and such supplier may either accept or reject the modifications made by
the recipient and FORM GSTR-1 furnished by the supplier shall stand amended to the
extent of modifications accepted by him.



2.      Form and manner of furnishing details of inward supplies
(1)     Every registered taxable person required to furnish the details of inward supplies
of goods and/or services received during a tax period under sub-section (2) of section 26
shall, on the basis of details contained in Part A of FORM GSTR-2A, prepare such
details in the manner specified in sub-section (1) of the said section and furnish the
same in FORM GSTR-2 electronically through the Common Portal, either directly or
from a Facilitation Centre, notified by the Board or Commissioner, after including therein
details of such other inward supplies, if any, required to be furnished under sub-section
(2) of section 26.

(2)   Every registered taxable person shall furnish the details, if any, required under
sub-section (3) of section 26 electronically in FORM GSTR-2. 
(3)    The recipient of goods and/or services shall specify the inward supplies in respect
of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2
where such eligibility can be determined at the invoice level.

(4)    The recipient of goods and/or services shall declare the quantum of ineligible
input tax credit on inward supplies which is relatable to non-taxable supplies or for
purposes other than business and cannot be determined at the invoice level in FORM
GSTR-2.

(5)    The details of invoices furnished by an Input Service Distributor in his return in
FORM GSTR-6 under rule 7 shall be made available to the recipient of credit in Part B
of FORM GSTR 2A electronically through the Common Portal and the said recipient may
include the same in FORM GSTR-2. 

(6)   The details of tax deducted at source by the deductor under section 37 furnished
in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A

                                            2

electronically through the Common Portal and the said deductee may include the same
in FORM GSTR-2. 

(7)    The details of tax collected at source by an e-commerce operator under section
43C furnished in FORM GSTR-8 shall be made available to the concerned taxable
person in Part D of FORM GSTR 2A electronically through the Common Portal and such
taxable person may include the same in FORM GSTR-2.


3.      Form and manner of submission of monthly return
(1)     Every registered taxable person, other than a taxable person paying tax under
section 8, shall furnish a return under sub-section (1) of section 27 in FORM GSTR-3
electronically through the Common Portal either directly or from a Facilitation Centre,
notified by the Board or Commissioner. 

(2)    Part A of the return under sub-rule (1) shall be electronically generated on the
basis of information furnished through returns in FORM GSTR-1, FORM GSTR-2,
electronic credit ledger, electronic cash ledger and electronic tax liability register of the
taxable person. 

(3)    Every registered taxable person furnishing the return under sub-rule (1) shall,
subject to the provisions of section 35, discharge his liability towards tax, interest,
penalty, fees or any other amount payable under the Act or these rules by debiting the
electronic cash ledger and/or electronic credit ledger as per the details contained in Part
B of the return in FORM GSTR-3.

(4)    A registered taxable person, claiming refund of any balance in the electronic cash
ledger as per sub-section (6) of section 35, may claim such refund in Part B of the
return in FORM GSTR-3 and such return shall be deemed to be an application filed
under section 38.
(5)    Where the time limit for furnishing FORM GSTR-1 under sub-section (1) of
section 25 and FORM GSTR-2 under sub-section (2) of section 26 has been extended,
return in FORM GSTR-3 may be furnished in such manner as may be notified by the
Commissioner/Board.


4.     Form and manner of submission of quarterly return by the composition
supplier
(1)    Every registered taxable person paying tax under section 8 shall, after adding,
correcting or deleting the details contained in FORM GSTR-4A, furnish a quarterly
return in FORM GSTR-4 electronically through the Common Portal, either directly or
from a Facilitation Centre, notified by the Board or Commissioner.

(2)    Every registered taxable person furnishing the return under sub-rule (1) shall
discharge his liability towards tax, interest, penalty, fees or any other amount payable
under the Act or these rules by debiting the electronic cash ledger. 

5.      Form and manner of submission of return by non-resident taxable person
Every registered non-resident taxable person shall furnish a return in FORM GSTR-5
electronically through the Common Portal, either directly or from a Facilitation Centre,
notified by the Board or Commissioner, including therein the details of outward supplies
and inward supplies and shall pay the tax, interest, penalty, fees or any other amount





                                             3

payable under the Act or these rules within twenty days after the end of a tax period or
within seven days after the last day of the validity period of registration, whichever is
earlier.


6.     Form and manner of submission of return by an input service distributor
Every input service distributor shall, after adding, correcting or deleting the details
contained in FORM GSTR-6A, furnish electronically a return in FORM GSTR-6,
containing the details of tax invoices on which credit has been received and those issued
under section 17, through the Common Portal either directly or from a Facilitation
Centre, notified by the Board or Commissioner.


7.      Form and manner of submission of return by a person required to deduct
tax at source
(1)     Every registered taxable person required to deduct tax at source under section 37
shall furnish a return in FORM GSTR-7 electronically through the Common Portal either
directly or from a Facilitation Centre, notified by the Board or Commissioner.

(2)     The details furnished by the operator under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A on the Common
Portal after the due date of filing of FORM GSTR-7.

(3)    The certificate referred to in sub-section (3) of section 37 shall be made available
electronically to the deductee on the Common Portal in FORM GSTR-7A on the basis of
the return filed under sub-rule (1).


8.      Form and manner of submission of statement of supplies effected
through e-Commerce
(1)     Every e-Commerce operator required to collect tax at source under section 43C
shall furnish a statement in FORM GSTR-8 electronically through the Common Portal,
either directly or from a Facilitation Centre, notified by the Board or Commissioner,
containing details of supplies effected through such operator and the amount of tax
collected as required under sub-section (1) of section 43C.

(2)     The details furnished by the operator under sub-rule (1) shall be made available
electronically to each of the suppliers in Part D of FORM GSTR-2A on the Common
Portal after the due date of filing of FORM GSTR-8.



9.     Notice to non-filers of returns
A notice in FORM GSTR-3A shall be issued, electronically, to a registered taxable person
who fails to furnish return under section 27 and section 31.


10.     Matching of claim of input tax credit 
The following details relating to the claim of input tax credit on inward supplies including
imports, provisionally allowed under section 28, shall be matched under section 29 after
the due date for furnishing the return in FORM GSTR-3 
      (a)     GSTIN of the supplier


                                             4

      (b)     GSTIN of the recipient

      (c)     Invoice/Debit Note date

      (d)     Invoice/Debit Note number

      (e)     Taxable value

      (f)     Tax amount:

Provided that where the time limit for furnishing FORM GSTR-1 under sub-section (1) of
section 25 and FORM GSTR-2 under sub-section (2) of section 26 has been extended,
the date of matching relating to claim of input tax credit shall be extended to such date
as may be notified by the Board/Commissioner.

Explanation: (1)  The claim of input tax credit in respect of invoices and debit notes
in FORM GSTR-2 that were accepted by the recipient in FORM GSTR-2A without
amendment shall be treated as matched if the corresponding supplier has furnished a
valid return. 

(2)    The claim of input tax credit shall be considered as matched, where the amount
of input tax credit claimed is equal to or less than the output tax paid on such tax invoice
or Debit Note, as the case may be, by the corresponding supplier.


11.     Final acceptance of input tax credit and communication thereof
(1)     The final acceptance of claim of input tax credit in respect of any tax period,
specified in sub-section (2) of section 29, shall be made available electronically to the
registered taxable person making such claim in FORM GST ITC-1 through the Common
Portal.

(2)    The claim of input tax credit in respect of any tax period which had been
communicated as mismatched but is found to be matched after rectification by the
supplier and/or recipient shall be finally accepted and made available electronically to
the taxable person making such claim in FORM GST ITC-1 through the Common Portal.


12.     Communication and rectification of discrepancy in claim of input tax
credit and reversal of claim of input tax credit
(1)     Any discrepancy in the claim of input tax credit in respect of any tax period,
specified in sub-section (3) of section 29 and the details of output tax liable to be added
under sub-section (5) of the said section on account of continuation of such discrepancy
shall be made available to the registered taxable person making such claim and the
supplier electronically in FORM GST ITC-1 through the Common Portal on or before the
last date of the month in which the matching has been carried out.

(2)   A supplier to whom any discrepancy is made available under sub-rule (1) may
make suitable rectifications in the statement of outward supplies to be furnished for the
month in which the discrepancy is made available.

(3)   A recipient to whom any discrepancy is made available under sub-rule (1) may
make suitable rectifications in the statement of inward supplies to be furnished for the
month in which the discrepancy is made available.

(4)  Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an
amount to the extent of discrepancy shall be added to the output tax liability of the

                                             5

recipient in his return in FORM GSTR-3 for the month succeeding the month in which
the discrepancy is made available. 

Explanation: (1)     Rectification by a supplier means adding or correcting the details of
an outward supply in his valid return so as to match the details of corresponding inward
supply declared by the recipient.

(2)    Rectification by the recipient means deleting or correcting the details of an inward
supply so as to match the details of corresponding outward supply declared by the
supplier.


13.    Claim of input tax credit on the same invoice more than once
Duplication of claims of input tax credit in the details of inward supplies shall be
communicated to the registered taxable person in FORM GST ITC-1 electronically
through the Common Portal.


14.    Matching of claim of reduction in the output tax liability 
The following details relating to the claim of reduction in output tax liability shall be
matched under section 29A after the due date for furnishing the return in FORM GSTR-
3
      (a)     GSTIN of the supplier

      (b)     GSTIN of the recipient

      (c)     Credit Note date

      (d)     Credit Note number

      (e)     Taxable value

      (f)     Tax amount:

Provided that where the time limit for furnishing FORM GSTR-1 under sub-section (1) of
section 25 and FORM GSTR-2 under sub-section (2) of section 26 has been extended,
the date of matching of claim of reduction in the output tax liability shall be extended to
such date as may be notified by the Board/Commissioner.

Explanation: (1)      The claim of reduction of output tax liability due to issuance of
credit notes in FORM GSTR-1 that were accepted by the recipient in FORM GSTR-2A
without amendment shall be treated as matched if the corresponding recipient has
furnished a valid return.

(2)    The claim of reduction in the output tax liability shall be considered as matched,
where the amount of reduction claimed is equal to or less than the claim of reduction of
input tax credit admitted and discharged on such credit note by the corresponding
recipient in his valid return.


15.   Final acceptance of reduction of output tax liability and communication
thereof
(1)   The final acceptance of claim of reduction in output tax liability in respect of any
tax period, specified in sub-section (2) of section 29A, shall be made available



                                            6

electronically to the taxable person making such claim in FORM GST ITC-1 through the
Common Portal.

(2)     The claim of reduction in output tax liability in respect of any tax period which
had been communicated as mismatched but is found to be matched after rectification by
the supplier and/or recipient shall be finally accepted and made available electronically
to the taxable person making such claim in FORM GST ITC-1 through the Common
Portal.


16.     Communication and rectification of discrepancy in reduction in output tax
liability and reversal of claim of reduction
(1)     Any discrepancy in claim of reduction in output tax liability, specified in sub-
section (3) of section 29A, and the details of output tax liability to be added under sub-
section (5) of the said section on account of continuation of such discrepancy shall be
made available to the registered taxable person making such claim and the recipient
electronically in FORM GST ITC-1 through the Common Portal on or before the last date
of the month in which the matching has been carried out.

(2)   A supplier to whom any discrepancy is made available under sub-rule (1) may
make suitable rectifications in the statement of outward supplies to be furnished for the
month in which the discrepancy is made available.

(3)   A recipient to whom any discrepancy is made available under sub-rule (1) may
make suitable rectifications in the statement of inward supplies to be furnished for the
month in which the discrepancy is made available.

(4)    Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an
amount to the extent of discrepancy shall be added to the output tax liability of the
supplier in his return in FORM GSTR-3 for the month succeeding the month in which the
discrepancy is made available. 

Explanation: (1)     Rectification by a supplier means deleting or correcting the details
of an outward supply in his valid return so as to match the details of corresponding
inward supply declared by the recipient. 

(2)    Rectification by the recipient means adding or correcting the details of an inward
supply so as to match the details of corresponding outward supply declared by the
supplier.


17.    Claim of reduction in output tax liability more than once
Duplication of claims for reduction in output tax liability in the details of outward supplies
shall be communicated to the registered taxable person in FORM GST ITC-1
electronically through the Common Portal.


18.    Refund of interest paid on reclaim of reversal 
The interest to be refunded under sub-section (9) of section 29 or sub-section (9) of
section 29A shall be claimed by the taxable person in his return in FORM GSTR-3 and
shall be credited to his electronic cash ledger in FORM GST PMT-3 and the amount
credited shall be available for payment of any future liability of interest or the taxable
person may claim refund of the amount under section 38. 

                                              7


19.    Matching of details furnished by the e-Commerce operator with the
details furnished by the supplier 
The following details relating to the supplies made through an e-Commerce operator, as
declared in FORM GSTR-8, shall be matched with the corresponding details declared by
the supplier in FORM GSTR-1-

        (a)    GSTIN of the supplier
        (b)    GSTIN/UIN of the recipient, if the recipient is a registered taxable person
        (c)    State of place of supply
        (d)    Date of invoice of the supplier
        (e)    Invoice Number of the supplier
        (f)    Tax rate
        (g)    Taxable value
        (h)    Tax amount:
        Provided that for all supplies where the supplier is not required to furnish the
details separately for each supply, the following details relating to such supplies made
through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with
the corresponding details declared by the supplier in FORM GSTR-1-

      (a)     GSTIN of the supplier
      (b)     State of place of supply
      (c)     Tax rate
      (d)     Total taxable value of all supplies made in the State
      (e)     Tax amount on all supplies made in the State:
      Provided further that where the time limit for furnishing FORM GSTR-1 under
sub-section (1) of section 25 has been extended, the date of matching of the above
mentioned details shall be extended to such date as may be notified by the
Board/Commissioner.


20.    Communication and rectification of discrepancy in details furnished by
the e-Commerce operator and the supplier 
(1)    Any discrepancy in the details furnished by the operator and those declared by
the supplier shall be made available to both electronically in FORM GST ITC-1 through
the Common Portal on or before the last date of the month in which the matching has
been carried out.
(2)   A supplier to whom any discrepancy is made available under sub-rule (1) may
make suitable rectifications in the statement of outward supplies to be furnished for the
month in which the discrepancy is made available.
(3)    An operator to whom any discrepancy is made available under sub-rule (1) may
make suitable rectifications in the statement to be furnished for the month in which the
discrepancy is made available.
(4)     Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an
amount to the extent of discrepancy shall be added to the output tax liability of the
supplier in his return in FORM GSTR-3 for the month succeeding the month in which the
details of discrepancy are made available and such addition to the output tax liability and
interest payable thereon shall be made available to the supplier electronically on the
Common Portal in FORM GST ITC-1. 



                                            8


21.     Annual return
(1)     Every registered taxable person shall furnish an annual return under sub-section
(1) of section 30 electronically in FORM GSTR-9 through the Common Portal either
directly or from a Facilitation Centre, notified by the Board or Commissioner:

        Provided that a taxable person paying tax under section 8 shall furnish the annual
return in FORM GSTR-9A.

(2)     Every registered taxable person whose aggregate turnover during a financial year
exceeds one crore rupees shall get his accounts audited under sub-section (4) of section
42 and he shall furnish a copy of audited annual accounts and a reconciliation statement,
duly certified, in FORM GSTR-9B, electronically through the Common Portal either
directly or from a Facilitation Centre, notified by the Board or Commissioner.


22.     Final return
Every registered taxable person required to furnish a final return under section 31, shall
furnish such return electronically in FORM GSTR-10 through the Common Portal either
directly or from a Facilitation Centre, notified by the Board or Commissioner.


23.    Details of inward supplies of persons having Unique Identity Number
(1)    Every person, who has been issued a Unique Identity Number and claims refund
of the taxes paid on his inward supplies, shall furnish the details of such supplies of
taxable goods and/or services in FORM GSTR-11 either directly or from a Facilitation
Centre, notified by the Board or Commissioner.

(2)    Every person, who has been issued a Unique Identity Number for purposes other
than refund of the taxes paid, shall furnish the details of inward supplies of taxable
goods and/or services as may be required by the proper officer in FORM GSTR-11.





24.    Provisions relating to a Tax Return Preparer
(1)    An application in FORM GST TRP-1 may be made to the officer authorised in this
behalf for enrolment as Tax Return Preparer by any person who satisfies any of the
conditions specified below, namely:

       (a)    (i)     he is a citizen of India;

              (ii)    he is a person of sound mind;

              (iii)   he is not adjudicated as insolvent;

              (iv)   he has not been convicted by a competent court for an offence with
              imprisonment not less than two years; and

       (b)    that he is a retired officer of the Commercial Tax Department of any State
       Government or of the Central Board of Excise and Customs, Department of
       Revenue, Government of India, who, during his service under the Government,
       had worked in a post not lower in rank than that of a Group-B gazetted officer for
       a period of not less than two years; or

       (c)    he has passed:


                                              9

              (i)    a graduate or postgraduate degree or its equivalent examination
              having a degree in Commerce, Law, Banking including Higher Auditing, or
              Business Administration or Business Management from any Indian
              University established by any law for the time being in force; or

              (ii)   a degree examination of any Foreign University recognized by any
              Indian University as equivalent to the degree examination mentioned in
              clause (i); or

              (iii)   any other examination notified by the Government for this purpose;
              or

              (iv)   any degree examination of an Indian University or of any Foreign
              University recognized by any Indian University as equivalent of the degree
              examination and has also passed any of the following examinations,
              namely.-

                      (a)     final examination of the Institute of Chartered Accountants
                      of India; or

                      (b)    final examination of the Institute of Cost Accountants of
                      India; or

                      (c)    final examination of the Institute of Company Secretaries of
                      India; or

(2)     On receipt of the application referred to in sub-rule (1), the authorised officer
shall, after making such enquiry as he considers necessary, either enroll the applicant as
a Tax Return Preparer and issue a certificate to that effect in FORM GST TRP-2 or reject
his application where it is found that the applicant is not qualified to be enrolled as a Tax
Return Preparer.

(3)    The enrolment made under sub-rule (2) shall be valid until it is cancelled.

(4)     If any Tax Return Preparer is found guilty of misconduct in connection with any
proceeding under the Act, the authorised officer may, by order, in FORM GST TRP-4
direct that he shall henceforth be disqualified under section 34, after giving him a notice
to show cause in FORM GST TRP-3 against such disqualification and after giving him a
reasonable opportunity of being heard.

(5)    Any person against whom an order under sub-rule (4) is made may, within thirty
days from the date of the order under sub-rule (4), appeal to the Commissioner against
such order. 

(6)    A list of Tax Return Preparers enrolled under sub-rule (1) shall be maintained on
the Common Portal in FORM GST TRP-5 and the authorised officer may make such
amendments to the list as may be necessary from time to time, by reason of any change
of address or death or disqualification of any Tax Return Preparer.

(7)    Any taxable person may, at his option, authorise a Tax Return Preparer on the
Common Portal in FORM GST TRP-6 or, at any time, withdraw such authorisation in
FORM GST TRP-7 and the Tax Return Preparer so authorised shall be allowed to
undertake such tasks as indicated in FORM GST TRP-6 during the period of
authorisation. 

(8)    Where a statement required to be furnished by a taxable person has been
furnished by the Tax Return Preparer authorised by him, a confirmation shall be sought

                                             10

from the taxable person over email or SMS and the statement furnished by the tax
return preparer shall be made available to the taxable person on the Common Portal:

       Provided that where the taxable person fails to respond to the request for
confirmation till the last date of furnishing of such statement, it shall be deemed that he
has confirmed the statements furnished by the Tax Return Preparer. 

(9)    A Tax Return Preparer can undertake any or all of the following activities on
behalf of a taxable person, if so authorised by the taxable person to:

       (a)    furnish details of outward and inward supplies;

       (b)    furnish monthly, quarterly, annual or final return;

       (c)    make payments for credit into the electronic cash ledger;

       (d)    file a claim for refund; and

       (e)    file an application for amendment or cancellation of registration.

(10) Any taxable person opting to furnish his return through a Tax Return Preparer
shall-

       (a)    give his consent in FORM GST TRP-6 to any Tax Return Preparer to
       prepare and furnish his return; and

       (b)    before confirming submission of any statement prepared by the Tax
       Return Preparer, ensure that the facts mentioned in the return are true and
       correct.

(11)   The Tax Return Preparer shall-

       (a)    prepare the statements with due diligence; and

       (b)    affix his digital signature on the statements prepared by him or
       electronically verify using his credentials.


                                    
25.    Conditions for purposes of appearance
(1)     No person shall be eligible to attend before any authority, as a Tax Return
Preparer, in connection with any proceeding under the Act on behalf of any taxable
person or person unless his name has been entered in the list maintained under sub-rule
(6) of rule 20 .
(2)    An Accountant or a Tax return preparer attending on behalf of a taxable person or
a person in any proceeding under the Act before any authority shall produce before such
authority, if required, a copy of the authorization given by the taxable person or person
in Form GST-TRP-6.


                                    ************





                                             11


 
 
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