Goods and Services Tax

GST – States – 111/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 111/ST-2.- In exercise of the powers conferred by sub-section (1) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby notifies the state tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition specified in column (4) of the Table below, namely:- Table Serial Number Tariff item,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

onths from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, as the case maybe, may allow in this regard. Explanation. – (1) In this notification, tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (Central Act 51 of 1975) including the section and chapter notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of thi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 110/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 110/ST-2.- In exercise of the powers conferred by sub-section (1) of section 6 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as Haryana GST Act ), on the recommendations of the Council, the Governor of Haryana hereby specifies that the officers appointed under the Central Goods and Services Tax Act, 20

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 109/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 109/ST-2.- In exercise of the powers conferred by sub-section (2) of section 23 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification number 83/ST-2, dated the 22nd September, 2017

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 107/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 107/ST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act ), the Governor of Haryana, on the recommendations of the Council, hereby notifies the registered persons whose aggregate turnover in the preceding financial year did not exceed o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 106/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 106/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Haryana Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, name

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ection 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; 3. In the said rules, after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single invoice-cum-bill of supply for all such supplies. ; 4. In the said rules, in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called , the words for t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

3(2) , the words, figures, brackets and letter See rule 3(3) and 3(3A) shall be substituted; 7. In the said rules, in FORM GSTR-1, for Table 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; 8. In the said rules, in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 47/2017-State Tax – Dated:- 18-10-2017 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 47/2017-State Tax Dated the 18th October, 2017. No.(GHN-113)GSTR-2017(12)-TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force from 18th day of October, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017, – (i) in rule 89, in sub-rule (1), for third proviso, the following proviso

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – S.O. 247. – Dated:- 18-10-2017 – Bihar Government Commercial Tax Department Notification The 18th October 2017 S.O. 247, dated 18th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Bihar Goods and Services Tax Rules, 2017, – (i) in rule 89, in sub-rule (1), for third proviso, the following proviso shall be substituted, namely:- Provid

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F.No.12(46)FD/Tax/2017-Pt-II-122 – Dated:- 18-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 18, 2017 In exercise of the powers conferred by section 147 of the Rajasthan Goods and Services Tax Act, 2017 (Act No 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the table below as deemed exports, namely:- Table S.No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation 3. Supply of goods by a registered person to Export Oriented Unit 4. S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F.No.12(46)FD/Tax/2017-Pt-II-121 – Dated:- 18-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 18, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force with immediate effect, 2. Amendment of rule 89.- The existing third proviso of sub-rule (1) of rule 89 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of FORM GST RFD-01 In FORM GST RFD-01, appended to the said rules,- (a) for the existing Statement-2 and entries thereto, the following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Amount in Rs. Sr. No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12. (b) for the existing Statement-4 and entries thereto, the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e) Refund Type: On account of supplies made to SEZ unit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F.No.12(56)FD/Tax/2017-120 – Dated:- 18-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 18, 2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the State tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition specified in column (4) of the table below, namely:- Table S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

period of five months from the date of supply of such goods or within such further period as the jurisdictional Commissioner of the Central tax or jurisdictional Commissioner of the State tax, as the case may be may allow in this regard. Explanation: (1) In this notification, tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this not

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – 10/10/2017 – Dated:- 18-10-2017 – Circular No. 10/10/2017-GST CBEC – 20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 18th October, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis -Reg. Various communications have been received particularly from the suppliers of jewellery etc. who are registered in one State but may have

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

17, for the purpose of uniformity in the implementation of the Act, it has been decided to clarify this matter as follows – 2. It is seen that clause (c) of sub-rule (1) of rule 55 of the Central Goods and Services Tax Rules, 2017 (hereafter referred as the said Rules ) provides that the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by way of supply. Further, sub-rule (3) of the said rule also provides that the said delivery challan shall be declared as specified in rule 138 of the said Rules. It is also seen that sub-rule (4) of rule 55 of the said Rules provides that Where the goods being transported are for the purpose of supply to the recipient but the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – 09/9/2017 – Dated:- 18-10-2017 – Circular No 9/9/2017- GST F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs (GST Policy Wing) *** New Delhi, Dated the 18th October, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central tax (All)/ Commissioners of Central tax (Audit)/ Principal Director General of Goods and Services Tax Investigation/ Director General of Systems Madam/Sir, Subject: Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner-Reg. In pursuance of clause (91) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 39/2017 – Dated:- 18-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 39/2017-Union Territory Tax (Rate) New Delhi, the 18th October, 2017 G.S.R. 1312 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the Union territory tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition specified in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rnment, or any State Government within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional officer of the Union Territory Tax, as the case maybe, may allow in this regard. Explanation. – (1) In this notification, tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 40/2017 – Dated:- 18-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 40/2017-Integrated Tax (Rate) New Delhi, the 18th October, 2017 G.S.R. 1311 (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax of 5 per cent on inter-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition specified in column (4

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

amme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional officer of the Union Territory Tax, as the case maybe, may allow in this regard. Explanation. – (1) In this notification, tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapte

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 39/2017 – Dated:- 18-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 39/2017-Central Tax (Rate) New Delhi, the 18th October, 2017 G.S.R. 1310 (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the central tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition specified in column (4) of the Table

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

oved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional officer of the Union Territory Tax as the case maybe, may allow in this regard. Explanation. – (1) In this notification, tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 49/2017 – Dated:- 18-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE Department of Revenue Central Board of Excise and Customs Notification No. 49/2017-Central Tax New Delhi, the 18th October, 2017 G.S.R. 1306 (E).- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Central Goods and Services Tax Rules, 2017 read with notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1305 (E), dated the 18th October, 2017, the Central Government hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed ex

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 48/2017 – Dated:- 18-10-2017 – MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION No. 48/2017-Central Tax New Delhi, the 18th October, 2017 G.S.R.1305 (E).-In exercise of the powers conferred by section 147 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:- Table S. No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 1[Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such expor

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s amended) against Advance Authorisation. Explanation – For the purposes of this notification, – 1. Advance Authorisation means an authorisation issued by the Director General of Foreign Trade under Chapter 4 of the Foreign Trade Policy 2015-20 for import or domestic procurement of inputs 2[*******] for physical exports. 2. Export Promotion Capital Goods Authorisation means an authorisation issued by the Director General of Foreign Trade under Chapter 5 of the Foreign Trade Policy 2015-20 for import of capital goods for physical exports. 3. Export Oriented Unit means an Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-Technology Park Unit approved in accordance with the provisions of C

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 47/2017 – Dated:- 18-10-2017 – MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION No. 47/2017-Central Tax New Delhi, the 18th October, 2017 G.S.R. 1304 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017, – (i) in rule 89, insub-rule (1), for third proviso, the fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rts of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable Value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Form and manner of submission of quarterly return by the composition supplier – Rule 62 of GST Rules, 2017 as amended. – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – A banking company or a financial institution or NBFC are allowed to issue single consolidated tax invoice for the supply of services made during a month at the end of the month under GST – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Single Invoice-cum-bill of supply for supply of taxable as well as exempted goods or services to an unregistered person under GST. – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Extension of date for filing of option availed for composition levy – Rule 3 as amended – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rule 46A – Rules – TAX INVOICE, CREDIT AND DEBIT NOTES – Central Goods and Services Tax Rules, 2017 – Rule 46A – 1[46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single invoice-cum-bill of supply may be issued for all such supplies.] ************* Notes: 1. Inserted vide notification no. 45/2017 dated 13-10-2017 – Statu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 17-10-2017 – Reformative measures like introduction of GST will improve economy: Vice President Addresses 90th Anniversary Celebration of Andhra Chamber of Commerce The Vice President of India, Shri M. Venkaiah Naidu has said that reformative measures like the introduction of GST will improve the economy. He was addressing the 90th anniversary celebration of Andhra Chamber of Commerce, in Chennai, Tamil Nadu today. The Governor of Tamil Nadu, Shri Banwarilal Purohit and the Minister for Fisheries, Personnel and Administrative Reforms, Tamil Nadu, Shri D. Jayakumar were present on the occasion. Following is the text of Vice President address: I am extremely pleased to be amidst you and inaugurate the 90th anniversary celebrations of the Andhra Chamber of Commerce. Ninety years is indeed a major milestone in the journey of this organization which was witness to the birth of Indian Republic and many other momentous events since it was formed in 1928

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ere might be some teething problems in the initial stages of implementation. In the end, such reforms will also benefit the consumers. With various measures taken by the government to step up economic growth, including FDI in various sectors and given the strong macro-economic fundamentals, India will continue to grow steadily. The economic activity , according to the Country Snapshot published by the World Bank, is expected to stabilize, maintaining annual GDP growth at 7 % in the year 2018 . The report goes on to say, Growth is projected to increase to 7.4% by Fiscal year 2020, underpinned by a recovery in private investments prompted by a recent increase in public capex and an improvement in the investment climate (partly due to the passage of the GST and the bankruptcy code and the measures to attract FDI) . Describing the two major recent reforms in India-demonetisation and goods and services tax (GST)-as a monumental effort, IMF chief said it is hardly surprising that there is a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

all sides. Students are angry because they failed due to your strictness, teachers are angry because their track record got spoiled because of your, trustees of the college are angry because the result of their college has taken a beating under your charge. That is what happening in India right now. Women s empowerment is one of the key parameters for the progress of any nation or society. I am happy that Andhra Chamber of Commerce led by Mrs. Indira Dutt, has set up Women s Business Forum to impart training to women students and employees to enable them become entrepreneurs. It is a laudable initiative. I hope the training is not confined to Chennai alone and will be conducted all over the State. The Chamber must identify a few leading industries in each district and tie-up with them for imparting training to women students and employees. I am told that the forum also encourages women to take up community development. I feel that community development programmes must not only help th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Turnover limit for Composition Levy for CGST – Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1) – Notification as amended – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =