Goods and Services Tax

Goods and Services Tax – Started By: – ASHOK AMIN – Dated:- 23-6-2017 Last Replied Date:- 14-8-2017 – Dear Experts,We are registered manufacturers and dealers under current central excise. We have some old stock of imported goods in our regsitered dealers godown. Now, can we take input tax credit of the old stock of imported goods in the GST regime. What will be the date of inward to calculate one year from the date of 1-7-17 for availment of input tax credit ? Can we take input tax credit for the import goods if it is older than one year from the date of GST implementation ? – Reply By RAMESH PRAJAPATI – The Reply = Yes, you can claim input tax credit on the old stock but the documents should not be old more that 12 months. Other conditio

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goods are used or intended to be used for making taxable supplies under this Act; (ii) the said registered person is eligible for input tax credit on such inputs under this Act; (iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of duty under the existing law in respect of such inputs; (iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day; and (v) the supplier of services is not eligible for any abatement under this Act: Provided that where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of duty in respe

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Appeal to the High Court under section 117 – GST APL – 08 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL – 08 – Form GST APL – 08 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Application to the Appellate Tribunal under sub section (3) of Section 112 – GST APL – 07 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL – 07 – Form GST

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Cross-objections before the Appellate Authority / Appellate Tribunal – GST APL – 06 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL – 06 – Form GST APL –

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Appeal to the Appellate Tribunal – GST APL – 05 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL – 05 – Form GST APL – 05 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Goods and Services Tax – Started By: – RAHUL SARDA – Dated:- 23-6-2017 Last Replied Date:- 30-12-1899 – We understand that CVD credit can be availed on brought forward stocks under GST for goods imported within one year of 30th June . In this regard I have a query that if goods were imported at Kolkata ( Head office of the company ) and some qty transferred to branch office say at Bangalore .On 30th June if such imported stock is lying at Banaglore can the CVD credit be availed or we will have

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Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court – GST APL – 04 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL –

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Application to the Appellate Authority under sub-section (2) of Section 107 – GST APL – 03 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL – 03 – Form GS

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Acknowledgment for submission of appeal – GST APL – 02 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL – 02 – Form GST APL – 02 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Appeal to Appellate Authority – GST APL – 01 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL – 01 – Form GST APL – 01 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Section 48 – Uttarakhand SGST – RETURNS – Uttarakhand Goods and Services Tax Act, 2017 – Section 48 – Goods and services tax practitioners. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplie

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Appeal to the Appellate Authority for Advance Ruling – GST ARA – 03 – Final Rules (Draft) – Forms – GST – Advance Ruling – Draft Rules – 19-4-2017 – GST ARA – 03 – Form GST ARA -03 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Appeal to the Appellate Authority for Advance Ruling – GST ARA – 02 – Final Rules (Draft) – Forms – GST – Advance Ruling – Draft Rules – 19-4-2017 – GST ARA – 02 – Form GST ARA -02 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Application Form for Advance Ruling – GST ARA – 01 – Final Rules (Draft) – Forms – GST – Advance Ruling – Draft Rules – 19-4-2017 – GST ARA – 01 – Form GST ARA -01 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Goods and Services Tax – Started By: – piyush agarwal – Dated:- 23-6-2017 Last Replied Date:- 11-8-2017 – I am manufacturer I am billing in single invoiceProduct@12% ₹ 50000Product@%18% ₹ 20000Product@ 28% ₹ 10000Freight ₹ 10000Insurance ₹ 2000Total 92000Transactions is FOR.Now my question is what rate I will charge for freight and insurance? Or I will charge 28% on entire 92000? Or I will charge 18% on freight insurance.?.it's a composite supply?What will happ

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Goods and Services Tax – Started By: – akash lalka – Dated:- 23-6-2017 Last Replied Date:- 13-8-2017 – There is a caseEg. if A sends material from (delhi) to B it is in (west bengal), he does billing in excise and vat on 25 june 2017.and B receives goods on 4 july 2017. so is this Transaction possible in GST provision and the good is a capital investment for B. – Reply By KIRTIKUMAR PUROHIT – The Reply = Yes; it is possible in GST, B may to mentioned such transaction in TRANS-1 and take 100% CE

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OLD CLOTH MERCHANT (TAXRATE) – Goods and Services Tax – Started By: – raj kapoor – Dated:- 23-6-2017 Last Replied Date:- 30-12-1899 – Dear Sir /madamHow much GST TAX ATTRACT ON OLD CLOTHES. – Discussion Forum – Knowledge Sharing

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Goods and Services Tax – GST – Dated:- 23-6-2017 – The GST common portal would reopen for migration on 25th June 2017. Assessees are required to complete the migration process before 30th September 2017. DG Systems is constantly compiling the provisional Id requests and sending them to GSTN for creation of Provisional IDs and pursuing with GSTN for issuance of PIDs and resolution of problems faced by registered taxpayers of Central Excise and Service Tax. DG Systems would disseminate the Provisional IDs by or after 25th June 2017 to all the assessees whose Provisional IDs were cancelled due to not being activated by them. In the interim, following advisory is issued for the taxpayers and departmental officers for the frequently faced probl

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ed registrations: Provisional ID has not been issued for all the states. PID will be issued to all addresses mentioned in Registration Certificate of ST. If all the premises are not mentioned in the ST2/RC, then RC needs to be amended to include all these premises. Assessee need to apply for fresh GST registration on www.gst.gov.in after appointed date for those states which addresses are not added in RC. Same goes for new premises that would be set up anywhere else. 4 Unable to submit enrolment form with Digital Signature Even if the Assessee is unable to submit the form, they may only complete the form and save it on www.gst.gov.in. ARN number of saved forms will be emailed to them after 15th June 2017 subject to validation of information

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h the PID is issued on www.easiest-cbec.gov.in -> assesssee code based search. Then apply to the concerned Range Superintendent to reset the password for the registration. Then access the old registration number and obtain the PID and password. Alternately, the Assessee may obtain the PID and Password from the concerned jurisdictional officer as same has also been shared with them through the Zonal Chief Commissioner Office. The Assessee then has to mention all his registered premises as additional premises in the enrolment form. 7 Provisional Id activated by assesse but not completed migration by filling up enrolment form. Assessee needs to complete the enrolment by completely filling up enrolment form and save it on www.gst.gov.in. ARN

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Goods and Services Tax – Started By: – venkat eswaran – Dated:- 23-6-2017 Last Replied Date:- 7-9-2017 – Dear all,We are paint mfg industry supply to all over india to companies and dealers. WE are start getting GSTIN nos from the customers. But still from majority of customers inlcuding dealers we have not received GSTIN no..Without GSTIN no that is technically unregistered customer in GST can we supply matls to them? Is it any problem for us selling goods without GSTIN no.?kindly clarifyThanks in advanceVenkat – Reply By Rajagopalan Ranganathan – The Reply = Sir, Whether you supply materials to registered or unregistered dealer, you have to issue a tax invoice indicating payment of tax. Rule 1 (d) of GST – TAX INVOICE, CREDIT AND DEBIT N

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 23-6-2017 Last Replied Date:- 23-6-2017 – Dear Experts,Kindly confirm, whether Tax invoices in GST will be started form new sl.no 1 or from continue sl no of existing invoices . – Reply By Rajagopalan Ranganathan – The Reply = Sir,You have to start with number 1 with effect from the date on which GST is made applicable. – Reply By piyush agarwal – The Reply = Serial number will be stating from 1. It should not be exiting. – Discussi

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 23-6-2017 Last Replied Date:- 23-6-2017 – Dear Experts,Suppose advance against supply has been received to us on 05.07.2017, actual supply is made on 17.08.2017.Kindly confirm whether tax liability has to pay on the basis of advance received in return dtd 20th of August or on the basis of invoice in return dtd.20th of Sept. – Reply By KASTURI SETHI – The Reply = GST is to be paid on the date of advance received. – Reply By Rajagopalan Ranganathan – The Reply = Sir, Clause (d) of sub-section (3) of Section 31 of CGST Act, 2017 lays down that a registered person shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher o

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Goods and Services Tax – Started By: – venkat eswaran – Dated:- 23-6-2017 Last Replied Date:- 21-10-2017 – Dear ExpertsWe are many of our outstation suppliers that they are going to stop the despatches from 25 th june because of GST implementation from 1.7.17. Is it mandatory or any problem for continue despatch till 30.6.17.If we receive matl invoice dated june'17 in July-17 under GST what will happen? The Excise credit and sales tax credit how we can take and adjust. How long this will be

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Goods and Services Tax – Started By: – mukesh pareek – Dated:- 23-6-2017 Last Replied Date:- 8-6-2018 – Dear Experts,We have received duty paid goods for rework. We will return this goods after rework on 15th july.My question is what tax we should charge ? Excise or GST ? – Reply By MUKUND THAKKAR – The Reply = under which documents you have received goods for rework ? – Reply By Suresh Kumar – The Reply = Dear Experts/Mr.Mukesh Pareek,Pls let me know the action taken on such transactions. – Di

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 23-6-2017 Last Replied Date:- 21-12-2017 – Dear Experts,Can ITC is eligible on Furniture purchased after July 2017 used for office of Bu

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Textiles minister takes stock of industry s GST preparedness – Goods and Services Tax – GST – Dated:- 23-6-2017 – New Delhi, Jun 22 (PTI) Union minister Smriti Irani today chaired a workshop to assess the readiness of the textiles sector PSUs, export promotion councils and other stakeholders on the Goods and Services Tax (GST). According to official sources, the textiles minister also allayed the industry's concerns on the impact of the GST in the meeting. Workshop conducted today will furth

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