Goods and Services Tax

Goods and Services Tax – Started By: – CA.ANCHAL RASTOGI – Dated:- 26-9-2017 Last Replied Date:- 28-9-2017 – A person is a registered dealer in the Utter Pradesh and do not opt composition. It wants to take part in an exhibition, being organised in Rajasthan. It takes registration as casual dealer in Rajasthan and deposit estimated tax accordingly. It transfer is goods from U P to Rajasthan through Tax Invoice and charge IGST. It sale its goods at exhibition by charging Rajasthan SGST and CGST.My queries as under: Whether point no. 4 above is correct? Whether IGST paid as per point no. 4 above is adjustable against SGST and CGST of Point no. 5 above? Whether estimated tax liability as per point no. 3 above will be calculated after adjustin

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Goods and Services Tax – Levy of GST – Reverse Charge on Legal Services – Services provided by an individual advocate including a senior advocate or firm of advocates – Corrigendum notifications issued – TMI Updates – Highlights

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Dated:- 26-9-2017 – Reverse Charge on Legal Services Central Government corrects the following three notifications by issuing corrigendum notifications dated 25-9-2017 with respect to reverse charge on legal services. Notification No. 10/2017 IGST – Dated: 28-6-2017 – Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act Notification No. 13/2017 CGST – Dated: 28-6-2017 – Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act Notification No. 13/2017 UTGST – Dated: 28-6-2017 – Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act Entry no. 3 of IGST and entry no. 2 o

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ce in any branch of law, in any manner and includes representational services before any court, tribunal or authority. . It appears that government has made an attempt to resolve the issues raised before the High Courts. But it is to be seen to what extent the aforestated corrected notifications by way of corrigendum notifications would address the following issue raised in the writ petition before the Delhi High Court [2017 (7) TMI 542 – DELHI HIGH COURT] One of the central issues that requires to be addressed is whether the impugned Notification No.13/2017 dated 28th and 30th June, 2016 cover all legal services not restricted to representational services rendered by legal practitioners. The ancillary question is whether there is any requi

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Goods and Services Tax – Started By: – UmeshC Pandey – Dated:- 26-9-2017 Last Replied Date:- 26-9-2017 – Dear Sir, We are merchant trader and now we are issuing export invoice of sale amount (not mentioned IGST). Now we have't any Bond and we had already export 3-4 times after July, 2017. Can you suggest me for :- 1- If we have to show IGST Value on Export invoice so how can show IGST Value on Export Invoice becuase we are invoicing in USD (Example Sale Amount USD 50,000/- and GST @ 12% so can we show GST USD 6,000/- ?) 2- Which in head we will show export value in GSTR-3B (In GST @ 0% – ?, in GST Nil/Exempt – ? or Taxable Value -?) 3- If we are showing IGST Value in export invoice then can we adjust export IGST with ITC which received

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Chapter 9996 – Goods and Services Tax – Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. ************** Notes: As inserted vide notification no. 25/2017 IT

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Goods and Services Tax – [***] ************** Notes: Omitted vide notification no. 49/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. ************** Notes: As inserted vide notification no. 21/2017 IT(R) dated 22-8-2017 – Goods and Services Tax – Schedul

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Goods and Services Tax – Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. Conditions Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 ************** Notes: As inserted vide notification

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Goods and Services Tax – Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin. ************** Notes: As Substituted vide notification no. 49/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coa

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Goods and Services Tax – Started By: – kamdev senapati – Dated:- 26-9-2017 Last Replied Date:- 30-9-2017 – Dear experts,Registration has been taken under Composition Scheme which is not suitable for business now.Now we want to opt out from Composition scheme to Regular but the same has not available on portal.Can the same Registration be surrender and apply New Registration for Regular scheme as the business is going to halt….Please suggest… – Reply By KASTURI SETHI – The Reply = As per law

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69 – Goods and Services Tax – Idols made of clay ************* Notes: As inserted vide notification no. 28/2017 dated 22-9-2017 – Goods and Services Tax – Schedules

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50 to 55 – Goods and Services Tax – Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets ************* Notes:

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2306 – Goods and Services Tax – Cotton seed oil cake ************* Notes: As inserted vide notification no. 28/2017 dated 22-9-2017 Renumbered from 102A

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9613 – Goods and Services Tax – Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks ************* Notes: As amended by notifica

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4016 – Goods and Services Tax – Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] ************* Notes: As amended by notification no. 43/2017 dated 14-11-20

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9601 – Goods and Services Tax – Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including arti

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9404 – Goods and Services Tax – Cotton quilts of sale value exceeding ₹ 1000 per piece ************* Notes: As Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 – Goods and Services Tax – Schedules

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8424 – Goods and Services Tax – Hand operated rubber roller ************* Notes: As amended by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, [also see sr. no. 195A

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8306 – Goods and Services Tax – Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of

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6913 – Goods and Services Tax – Statues and other ornamental articles ************* Notes: As Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 – Goods and Services Tax – Schedules

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6912 – Goods and Services Tax – Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china ************* Notes: As Inserted vide notif

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6911 – Goods and Services Tax – Tableware, kitchenware, other household articles and toilet articles, of porcelain or china ************* Notes: As Inserted vide notification no.

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6909 – Goods and Services Tax – Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic ************* Notes: As Inserted vide notificati

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6802 – Goods and Services Tax – Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fr

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6501 – Goods and Services Tax – Textile caps ************* Notes: Sr. No. Renumbered from 171A to 171AA vide Notification No. 25/2018-Integrated Tax (Ra

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4419 – Goods and Services Tax – Tableware and Kitchenware of wood ************* Notes: As Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 – Goods and Services Tax – Schedules

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