casual dealer

casual dealer
Query (Issue) Started By: – CA.ANCHAL RASTOGI Dated:- 26-9-2017 Last Reply Date:- 28-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
* 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 ta

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GST on Legal Services by Advocates: Reverse Charge Applies, Recipients Pay GST, Not Service Providers. Clarifications Issued.

GST on Legal Services by Advocates: Reverse Charge Applies, Recipients Pay GST, Not Service Providers. Clarifications Issued.
Notes
GST
Levy of GST – Reverse Charge on Legal Services – Servic

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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

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
Notification No. 10/2017 – Dated: 28-6-2017 – Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act Integrated GST (IGST) Rate
GST
Notifications
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

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service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.”,
read
(2)
“Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.
Explanation.- “legal service” means any service provided in relation to advice, consultancy or assistance 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 woul

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Export Purpose / GSTR-3B Filing

Export Purpose / GSTR-3B Filing
Query (Issue) Started By: – UmeshC Pandey Dated:- 26-9-2017 Last Reply Date:- 26-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
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 IGS

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Heading 9961 or Heading 9962

Heading 9961 or Heading 9962
Services – Exemption from GST
GST
Omitted
 
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Notes:
Omitted vide notification no. 49/2017 – Integrated Tax (Rate) 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.
 
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Notes:
As

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Chapter 99

Chapter 99
Services – Exemption from GST
GST
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
 
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Heading 9961 or Heading 9962

Heading 9961 or Heading 9962
Services – Exemption from GST
GST
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.
 
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Notes:
As Substituted vide notification no. 49/2017- Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as
Service provide

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Composition scheme

Composition scheme
Query (Issue) Started By: – kamdev senapati Dated:- 26-9-2017 Last Reply Date:- 30-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
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….

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69

69
Upto 21-09-2025 – Goods – Exemption from GST
GST
Idols made of clay
 
Clarification
* Clarification regarding classification and GST rate on Terracotta idols. [ See Cir

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9601

9601
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials

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8306

8306
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar

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6913

6913
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Statues and other ornamental articles
 
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Notes:
As Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017
Schedules

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6802

6802
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ash

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4419

4419
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Tableware and Kitchenware of wood
 
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Notes:
As Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017
Schedules

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