Goods and Services Tax

Reverse Charge applicability of GST or Not
Query (Issue) Started By: – shankar narayanan Dated:- 30-1-2019 Last Reply Date:- 31-1-2019 Goods and Services Tax – GST
Got 4 Replies
GST
Vendor is from Mumbai (Un-registered service provider) since Vendor is falling below the threashold limit of ₹ 20L. Vendor issued invoice to his Noida customer towards supply of one manpower to his Noida Customer. As per invoice place of provision of service is Noida. As per invoice Service provider is Mumbai address and Service Recipient is Noida address
Query is whether Noida customer need to pay GST under reverse charge ? Please clarify
Reply By KASTURI SETHI:
The Reply:
Security service is under RCM and not manpower supply. Both are d

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Rule 41A
Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
GST
Input Tax Credit
Rule 41A of Central Goods and Services Tax Rules, 2017
1[Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.-
(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separat

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Rule 21A
Suspension of registration
GST
Registration
Rule 21A of Central Goods and Services Tax Rules, 2017
1[Rule 21A. Suspension of registration.-
(1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22.
(2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may 4[****] suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedings for cancellation of registration under rule 22.
11[(2A) Where,-
(a) a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in

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thirty days, as to why his registration shall not be cancelled.]
(3) A registered person, whose registration has been suspended under sub-rule (1) or sub-rule (2) 6[or sub-rule (2A)], shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.
2[Explanation.-For the purposes of this sub-rule, the expression “shall not make any taxable supply” shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension.]
7[(3A) A registered person, whose registration has been suspended under sub-rule (2) or sub-rule (2A), shall not be granted any refund under section 54, during the period of suspension of his registration.]
(4) The suspension of registration under sub-rule (1) or sub-rule (2) 8[or sub-rule (2A)] shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation s

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order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of section 31 and section 40 in respect of the supplies made during the period of suspension and the procedure specified therein shall apply.]
 
 
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NOTES:-
1.
Inserted vide Notification No. 03/2019 – Central Tax dated 29-01-2019 w.e.f. 01-02-2019
2.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
3.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
4. 
Omitted vide Notification No. 94/2020-Central Tax dated 22-12-2020 before it was read as
“, after affording the said person a reasonable opportunity of being heard,”
5. 
Inserted vide Notification No. 94/2020-Central Tax dated 22-12-2020 
6. 
Inserted vide Notification No. 94/2020-Central Tax dated 22-12-2020
7. 
Inserted vide Notification No. 94/2020-Central Tax date

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Section 34 of CGST Act: Adjust Tax Liability with Credit/Debit Notes for Accurate GST Compliance on Goods and Services.
Act-Rules
GST
Credit and debit notes. – Section 34 of the CENTRAL GOODS

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GST Registration Cancellation Rules: Section 29 Details Conditions, Process for Suspension, Voluntary Cancellation, and Ensures Fair Hearing.
Act-Rules
GST
Cancellation or suspension of regis

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GST Registration Process: Section 25 Explains Mandatory and Voluntary Registration, GSTIN Issuance, and Conditions for Cancellation.
Act-Rules
GST
Procedure for registration – Section 25 of t

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Compulsory GST Registration: Section 24 Requires Specific Categories to Register Regardless of Turnover for Compliance and Tax Collection.
Act-Rules
GST
Compulsory registration in certain cas

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GST Registration Rules: Section 22 Mandates Registration for Businesses Exceeding Turnover Threshold, Includes Exceptions for Certain Taxpayers.
Act-Rules
GST
Persons liable for registration.

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Section 20 of CGST Act: How Input Service Distributors Allocate Tax Credits Among Recipients Based on Turnover and Services Received.
Act-Rules
GST
Manner of distribution of credit by Input S

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Central Goods and Services Tax Act: Key Rules on Input Tax Credit Allocation and Blocked Credits in Section 17 Explained.
Act-Rules
GST
Apportionment of credit and blocked credits. – Section

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Eligibility and Conditions for Claiming Input Tax Credit u/s 16 of CGST Act 2017 Explained.
Act-Rules
GST
Eligibility and conditions for taking input tax credit. – Section 16 of the CENTRAL G

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Understanding Time of Supply for Services u/s 13 of CGST Act 2017: Key to GST Compliance Clarity.
Act-Rules
GST
Time of supply of services. – Section 13 of the CENTRAL GOODS AND SERVICES TAX

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Section 12 of CGST Act: Timing of Goods Supply for GST Crucial for Tax Rate and Liability Determination.
Act-Rules
GST
Time of supply of goods. – Section 12 of the CENTRAL GOODS AND SERVICES

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Simplified Taxation for Small Businesses under GST: Section 10 Composition Levy Explained for Easy Compliance and Reduced Burden.
Act-Rules
GST
Composition levy. – Section 10 of the CENTRAL G

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Section 9 of CGST Act: Levy and Collection of GST on Intra-State Supplies, Including Reverse Charge Mechanism Explained.
Act-Rules
GST
Levy and collection. – Section 9 of the CENTRAL GOODS AN

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Section 7 of CGST Act 2017: Defining Supply Scope, Including Sale, Transfer, and Import Services for GST Clarity.
Act-Rules
GST
Scope of supply. – Section 7 of the CENTRAL GOODS AND SERVICES

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Key Definitions in Section 2 of the Central GST Act, 2017: Crucial for Understanding and Implementing GST Provisions Effectively.
Act-Rules
GST
Definitions. – Section 2 of the CENTRAL GOODS A

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Reverse Charge Mechanism Exemption u/s 9(4) of GST Rescinded; Affects Supplies by Unregistered Persons.
Notifications
GST
Notification exempting reverse charge under Section 9(4) rescinded in

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GST Composition Scheme Rates Aligned with CGST Rules 2017 for Consistency and Clarity in Taxpayer Applications.
Notifications
GST
GST rates for Composition Scheme with CGST Rules, 2017 aligne

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New Notifications Define Joint Commissioner (Appeals) Jurisdiction in GST, Streamlining Appeals and Dispute Resolution Process.
Notifications
GST
Jurisdiction of Joint Commissioner (Appeals)

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CGST (Amendment) Act, 2018 Now Effective: Key Updates and Annotations Available for GST Changes from February 1, 2019.
Notifications
GST
CGST (Amendment) Act, 2018 came into force w.e.f 1-2-2

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West Bengal Registrants Cannot Claim ITC for CGST and SGST from Other States or Offset Across State Lines.
Case-Laws
GST
Input Tax Credit – A person, registered in WB, cannot claim ITC for CG

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Security and Scavenging Services in Hospitals: Only Security Services Qualify for GST Exemption, Scavenging Services Do Not.
Case-Laws
GST
Exemption from GST – classification of services – Security Services and Scavenging Services to various hospitals under the State Government as well as the Central Government – The services the Applicant bundled under the description ‘Scavenging Services’ are, therefore, not exempt
TMI Updates – Highlights, quick notes, marquee, annotation, ne

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Sweeping Service for West Bengal Housing Directorate Not Classified Under Panchayat or Municipality Functions Per Articles 243G and 243W.
Case-Laws
GST
Sweeping Service that the Applicant supplies to the Housing Directorate of the Government of West Bengal, cannot be classified as an activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution.
TM

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Tea Bag Manufacturing as a Composite Supply Under SAC 9988: 5% Tax Rate Applies.
Case-Laws
GST
Classification of services – composite supply – the service of manufacturing tea bags from the p

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