Goods and Services Tax

M/s. GODREJ AND BOYCE MFG CO LTD. Versus STATE TAX OFFICER SQUAD NO. IV, STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR, ASSISTANT COMMISSIONER SPECIAL CIRCLE-I, SALES TAX COMPLEX, COCHIN, ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, SALES TAX COMPLEX, COCHIN AND ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, KAKKANAD, COCHIN
VAT and Sales Tax
2019 (1) TMI 166 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 3-1-2019
WP (C). No. 35 of 2019
CST, VAT & Sales Tax
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SRI.TOMSON T.EMMANUEL
For The Respondent : DR THUSHARA JAMES, GP
JUDGMENT
The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 (KVAT Act), question

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New GST Rate Clarification for Multimodal Transport Services with Explanation 2 to Item 9(vi) for Consistent Taxation.
Notifications
GST
Rate of GST on Multimodal transportation of goods, ser

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GST Council Adds Three New Services to Reverse Charge Mechanism for Taxation as of December 22, 2018.
Notifications
GST
3 new services specified to be taxed under Reverse Charge Mechanism (RC

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GST Council Exempts New Services from Tax Following Recommendations at 31st Meeting on December 22, 2018.
Notifications
GST
Fresh exemption from GST on certain services as recommended by Good

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GST Council Recommends New GST Rates for Services in 31st Meeting on December 22, 2018.
Notifications
GST
GST rates of various services as recommended by Goods and Services Tax Council in its

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GST Exemption Introduced for Gold Supply by Nominated Agencies to Registered Buyers to Boost Transaction Efficiency.
Notifications
GST
Fresh exemption from GST on supply of gold by nominated

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GST Council Introduces New Exemptions to Simplify Tax Process and Cut Costs for Specific Goods.
Notifications
GST
Fresh exemption from GST on certain goods as per recommendations of the GST C

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GST Council Recommends New GST Rate Changes to Streamline Tax Structure and Address Industry Concerns in 31st Meeting.
Notifications
GST
Changes in the GST rates on certain goods as per recom

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Board Can Assign Territorial Jurisdiction for GST Cases to Designated Officers for Efficient Tax Administration.
Notifications
GST
Power given to Board to assign territories jurisdiction to s

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Deadline for FORM ITC-04 Submission Extended to March 31, 2019, for July 2017 to December 2018 Period.
Notifications
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.
Notifications
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.
Notifications
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.
Notifications
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.
Notifications
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.
Notifications
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.
Circulars
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.
Circulars
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.
News
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.
Circulars
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.
Circulars
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.
Circulars
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.
Circulars
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.
Circulars
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.
Circulars
GST
Due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and rec

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