Author: admin_gst

Goods and Services Tax – Started By: – N Balachandran – Dated:- 6-6-2017 Last Replied Date:- 22-6-2017 – ​​​​​Sir,,1. We are supplying and laying the pipes for water supply projects in various states ( Municipal Corporation & Water supply and sewage board ) and reporting the turnover in respective states under VAT act. Since projects & Works contract are classified under Works contract Services under GST act, Can we have Centralised GST Registration at Head Office, Chennai and do the billing from to there to all customers outside state of Tamil Nadu instead of having GST registration in different states? (OR ) Is it required GST registration in all the states?​ 2. What is the procedure to avail t

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Results of Matching after filing of the Returns of September (to be filed by 20th October) – MISMATCH FORMATS – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – MISMATCH FORM

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Authorization/withdrawal of authorization of Goods and Service Tax Practitioner – GST PCT-05 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GST PCT-05 – Form GST PCT-05 –

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Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner – GST PCT-04 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules

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Show Cause Notice for disqualification – GST PCT-03 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GST PCT-03 – Form GST PCT-03 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Enrolment Certificate for Goods and Service Tax Practitioner – GST PCT-02 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GST PCT-02 – Form GST PCT-02 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Application for Enrolment as Goods and Service Tax Practitioner – GST PCT-01 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GST PCT-01 – Form GST PCT -01 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Inward supplies statement for persons having Unique Identification Number (UIN) – GSTR-11 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-11 – Form GSTR-11 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Statement for Tax Collection at Source – GSTR-08 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-08 – Form GSTR-8 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Tax Deduction at Source Certificate – GSTR-07A – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-07A – Form GSTR-7A – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Return for Tax Deduction at Source – GSTR-07 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-07 – Form GSTR-7 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Details of supplies auto drafted from GSTR-1 or GSTR-5 to ISD – GSTR-06A – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-06A – Form GSTR-6A – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Return for input service distributors – GSTR-06 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-06 – Form GSTR-6 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India – GSTR-05A – Final Rules (Draft) – Forms – GS

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Return for Non Resident Taxable Persons – GSTR-05 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-05 – Form GSTR-5 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Auto drafted details for registered persons opting composition levy – GSTR-04A – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-04A – Form GSTR-04A – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Quarterly return for registered persons opting composition levy – GSTR-04 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-04 – Form GSTR-4 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Notice to return defaulter u/s 46 – GSTR-03A – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-03A – Form GSTR – 3A – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Monthly return – GSTR-03 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-03 – Form GSTR-3 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient – GSTR-02A – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-02A – FORM GSTR-2A – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Details of inward supplies of goods or services – GSTR-02 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-02 – Form GSTR-2 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Details of auto drafted supplies of goods or services – GSTR-01A – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-01A – Form GSTR-1A – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Goods and Services Tax – Started By: – Kuldeep Khera – Dated:- 6-6-2017 Last Replied Date:- 6-6-2017 – TELEPHONES: As per GST rules, Mobile Phones are classified under Clause 1 of Heading 8517 (Page 175). So GST rate is 12%.At the same times, Landline Phones (corded phones) are under Clause 7 of Heading 8517 (Page 177). So GST rate would be 18%.Presently Landline phones are under Heading 8517 and VAT is 5%. For MSME units, with turnover less than 1.5 Crores, Central Excise is exempted. Now everyone including MSME will have to pay 18% GST on Landline Phones. Cost of these telephones generally between ₹ 300 – 700. Mobile phones are with 12% GST. Please clarify this anomaly. AM/FM RADIOS: Presently these Radios which are generally indig

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Details of outwards supplies of goods or services – GSTR-01 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-01 – Form GSTR-1 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Goods and Services Tax – Started By: – ANIL ANIKHINDI – Dated:- 6-6-2017 Last Replied Date:- 4-7-2017 – It is well settled principle that all professionals like CAs, CMAs, Advocates, CSs etc. follow cash accounting system as against mercantile accounting system. They are preparing bills against provision of services from time to time. But the receipt of fees from clients is certain as to period. Sometimes they may receive payments even after 6 months, especially in case of Govt. audit assignments. Moreover some of the clients deduct certain amount from the billed amount and pay short amount than invoice amount. So far they are following cash accounting system, as such it does not matter much. Even the service tax law at present also permit

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IL ANIKHINDI – The Reply = Yes Sir, But for individual and partnership firms, LLP it is allowed to pay on receipt basis u/r 6(1)- 4th proviso for turnover not exceeding ₹ 50 lakhs. What about these types of assesses under GST? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Which rule you are citing? – Reply By ANIL ANIKHINDI – The Reply = Rule 6(1) 3rd Proviso of Service Tax Rules 1994 – Reply By MARIAPPAN GOVINDARAJAN – The Reply = The facility available under third proviso to Rule 6(1) of Service Tax Rules, 1994 will not be available under GST regime. – Reply By Ankit Goyal – The Reply = I agree that receipt basis of accounting won't be available to professionals in GST era. However, my question is what about the bills raised p

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