Deadline for FORM ITC-04 Submission Extended to March 31, 2019, for July 2017 to December 2018 Period.
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GST
Due date extended for furnishing FORM ITC-04 for the period from July,
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Late Fees for FORM GSTR-3B (July 2017-Sept 2018) Can Be Waived, Offering Relief for Delayed Submissions.
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GST
Amount of late fee payable for delayed filing of FORM GSTR-3B and fu
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Waiver Approved for Late Fees on FORM GSTR-1 Submissions from July 2017 to September 2018 in Specified GST Cases.
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GST
Waiver of Late fees leviable on account of delayed furnishi
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Supplies between Government Departments, PSUs, and other Departments exempt from TDS under GST framework.
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GST
Supplies made by Government Departments and PSUs to other Governmen
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Deadline Extended for Newly Migrated Taxpayers to Submit FORM GSTR-3B Returns.
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GST
Time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers extended
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Deadline Extended for Taxpayers with Provisional IDs to Complete Migration Process Using Special Procedure.
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GST
Due date extended for availing the special procedure for completi
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GST Rate Clarification for Sprinkler and Drip Irrigation Systems Issued to Ensure Consistent Application and Compliance.
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GST
Clarification regarding GST tax rate for Sprinkler and D
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New Circular Clarifies GST Rates and Classification for Goods, Ensures Uniform Application Across Categories.
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GST
Clarification regarding GST rates & classification (goods)
TMI
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December 2018 GST Revenue Hits Rs. 94,726 Crore, Demonstrating Economic Stability and Effective Tax Compliance Measures.
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GST
GST Revenue collection for December 2018
TMI Updates – Hi
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GST Applies to Services by Business Facilitators and Correspondents for Banks: Key Compliance Details for Financial Services.
Circulars
GST
GST on Services of Business Facilitator (BF) or a B
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GST Clarification: Consistent Tax Rate for Food and Beverage Services in Educational Institutions Ensures Compliance and Eliminates Ambiguity.
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GST
Clarification on GST rate applicab
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GST Clarifies Picture Printing Services Classification Under Code 998386 for Accurate Tax Compliance and Understanding.
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GST
Clarification on issue of classification of service of pr
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GST Clarification on Tax Liabilities and Exemptions for ADB and IFC in Recent Circulars.
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GST
Applicability of GST on Asian Development Bank (ADB) and International Finance Corporati
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GST Rules for IIM Programs Clarified: Guidelines Ensure Compliance and Transparency in Educational Services Tax Liabilities.
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GST
Applicability of GST on various programmes conducted
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E-commerce companies granted extension to file FORM GSTR-8 for October-December 2018 until January 31, 2019.
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GST
Due date for furnishing the statement in FORM GSTR-8 by e-commerce c
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Deadline Extended for GSTR-9, GSTR-9A, and GSTR-9C Annual Returns for FY 2017-18 to June 30, 2019.
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GST
Due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and rec
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Input Tax Credit Deadline for Fiscal Year 2017-18 Extended to March 31, 2019.
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GST
Due date for availing ITC on the invoices or debit notes relating to such invoices issued during th
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GST-ITC ON HOTEL BILLS
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 2-1-2019 Last Reply Date:- 5-1-2019 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Experts,
Our Company Employees/Directors/Guests are staying at Hotels on official visit.
We are getting Loding and Boarding Bills jointly and sometimes separately.
Sometimes, in other state hotels, they are charges only CGST+SGST through our
GST Number is different from their state. Some hotels giving IGST.
1. Shall we avail ITC of IGST and CGST+SGST ???
2. Shall we avail ITC for Loding amount only or Lodging and boading together. ???
Reply By KASTURI SETHI:
The Reply:
Place of supply is covered under Section 12 (3)(c) of IGST Act, 2017. Only CGST & SGST is to be charged by the owner of Hotel. Service is intangible in nature. Company employee goes to Hotel for stay in a State so service is supplied and consumed in that particular State. How IGST can be charged by Hotel owner ? See Para No.10(C) of Boa
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voices.
The applicants submitted that the management, maintenance, and repair service obtained from the service providers for the running of these establishments has the direct benefit to the business operations of the applicant. Since the services are used in the course of and, also, in furtherance of its business, it is entitled to utilize credit of input tax paid by the service providers for paying output tax on the supplies made by the applicant in terms of section 16 of CGST Act. That the supplies, on which the applicant seeks to take input tax credit, are not blocked in section 17(5) of CGST Act. It was also stated that it would be entitled to take credit of tax paid on works contract service only for activities, for which the expenditure is claimed as revenue expenditure and not capitalized. It would not claim any credit with respect to services for which the expenditure is capitalized. After hearing contentions from both sides, the authority noted that the establishment of hos
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ishing, maintaining and furnishing guest houses including landscaping by way of gardening or otherwise is neither a perquisite nor a statutory obligation. “It is purely for providing accommodation service to guests including employees on tour. This is, in fact, a business requirement to maintain such facilities and accordingly, the applicant is entitled to input tax credit of the tax paid on inward supply of input and input services for maintenance of the guest house, transit house, and training hostels, but excluding the food and beverages provided in such establishments.”
Reply By KASTURI SETHI:
The Reply:
M/s. YAGAY AND SUN,
Thank you, Sir. I was in search of this decision of AAR but could not trace out and posted reply on the basis of my memory.
Reply By Alkesh Jani:
The Reply:
Dear Experts,
This discussion is worth to be noted, but to add a small part, that decision of AAR is applicable only to that state and the person who have applied for it. Therefore, based on this, the
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The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services by way of admission …..
Rule 9
GST
IGST Rules
Integrated Goods and Services Tax Rules, 2017
1[9. The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services by way of admission to, or organisation of a cultural,
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The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services directly in relation to an immovable property …..
Rule 8
GST
IGST Rules
Integrated Goods and Services Tax Rules, 2017
1[8. The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services directly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carry
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The supply of services attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of services supplied in respect of goods which are required to be made physically available …..
Rule 7
GST
IGST Rules
Integrated Goods and Services Tax Rules, 2017
1[7.The supply of services attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services, or in the case of services supplied to an individual, represented ei
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l be determined in the following manner, namely:-
(i) in the case of services supplied on the same goods, by equally dividing the value of the service in each of the States and Union territories where the service is performed;
(ii) in the case of services supplied on different goods, by taking the ratio of the invoice value of goods in each of the States and Union territories, on which service is performed, as the ratio of the value of the service performed in each State or Union territory;
(iii) in the case of services supplied to individuals, by applying the generally accepted accounting principles.
Illustration-1: A company C which is located in Kolkata is providing the services of testing of a dredging machine and the testing servic
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The supply of services attributable to different States or Union territories, under sub section (11) of section 12 …..
Rule 6
GST
IGST Rules
Integrated Goods and Services Tax Rules, 2017
1[6. The supply of services attributable to different States or Union territories, under sub section (11) of section 12 of the said Act, in the case of supply of services relating to a leased circuit where the leased circuit is installed in more than one State or Union territory and a consolidated amount is charged for supply of such services, shall be taken as being in each of the respective States or Union territories, and in the absence of any contract or agreement between the supplier of service and recipient of services for separately
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nts lying in the State or Union territory.
Illustration 1: A company T installs a leased circuit between the Delhi and Mumbai offices of a company C. The starting point of this circuit is in Delhi and the end point of the circuit is in Mumbai. Hence one point of this circuit is in Delhi and another in Maharashtra. The place of supply of this service is in the Union territory of Delhi and the State of Maharashtra. The service shall be deemed to have been provided in the ratio of 1:1 in the Union territory of Delhi and the State of Maharashtra, respectively.
Illustration 2: A company T installs a leased circuit between the Chennai, Bengaluru and Mysuru offices of a company C. The starting point of this circuit is in Chennai and the end poin
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The supply of services attributable to different States or Union territories, under sub- section (7) of section 12 ……
Rule 5
GST
IGST Rules
Integrated Goods and Services Tax Rules, 2017
1[5. The supply of services attributable to different States or Union territories, under sub- section (7) of section 12 of the said Act, in the case of-
(a) services provided by way of organisation of a cultural, artistic, sporting, scientific, educational or entertainment event , including supply of services in relation to a conference, fair exhibition, celebration or similar events; or
(b) services ancillary to the organisation of any such events or assigning of sponsorship to such events ,
where the services are supplied to a person
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The supply of services attributable to different States or Union territories, under sub section (3) of section 12 …..
Rule 4
GST
IGST Rules
Integrated Goods and Services Tax Rules, 2017
1[4. The supply of services attributable to different States or Union territories, under sub section (3) of section 12 of the Integrated Goods and Services Tax Act, 2017 (hereinafter in these rules referred to as the said Act), in the case of-
(a) services directly in relation to immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or
(b) lodging accommodation by a hotel, inn, guest house, homestay, club or campsite, by whatever name called, and including a houseboat or any other vessel ; or
(c) accommodation in any immovable property for organising any marria
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services ancillary to such services, the supply of services shall be treated as made in each of the respective States or Union territories, in proportion to the number of nights stayed in such property;
(ii) in case of all other services in relation to immovable property including services by way of accommodation in any immovable property for organising any marriage or reception etc., and in cases of supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called where such property is a single property located in two or more contiguous States or Union territories or both, and services ancillary to such services, the supply of services shall be treated as made in each of the respective States or Union territories, in proportion to the area of the immovable property lying in each State or Union territory;
(iii) in case of services provided by way of lodging accommodation by a house boat or any other vessel and services ancillary to such services, the su
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rtly in State S1 say 12,000 square feet and partly in State S2, say 8000 square feet. Site preparation work has been entrusted to T. The ratio of land in the two states works out to 12:8 or 3:2 (simplified). The place of supply is in both S1 and S2. The service shall be deemed to have been provided in the ratio of 12:8 or 3:2 (simplified) in the States S1 and S2 respectively. The value of the service shall be accordingly apportioned between the States.
Illustration 3: A company C provides the service of 24 hours accommodation in a houseboat, which is situated both in Kerala and Karnataka inasmuch as the guests board the house boat in Kerala and stay there for 22 hours but it also moves into Karnataka for 2 hours (as declared by the service provider). The place of supply of this service is in the States of Kerala and Karnataka. The service shall be deemed to have been provided in the ratio of 22:2 or 11:1 (simplified) in the states of Kerala and Karnataka, respectively. The value of th
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GST Revenue collection for December 2018
GST
Dated:- 2-1-2019
GST Revenue collection for December 2018
₹ 94,726 crore of total gross GST revenue collected in the month of December
The total gross GST revenue collected in the month of December, 2018 is ₹ 94,726 crore of which CGST is ₹ 16,442 crore, SGST is ₹ 22,459 crore, IGST is ₹ 47,936 crore (including ₹ 23,635 crore collected on imports) and Cess is ₹ 7,888 crore (including ₹ 838 crore collected on imports). The total number of GSTR 3B Returns filed for the month of November up to 31st December, 2018 is 72.44 lakh.
The government has settled ₹ 18,409 crore to CGST and ₹ 14,793 crore to SGST from IGST as regular
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