Notice for Seeking Additional Information / Clarification / Documents relating to Application for (Registration/Amendment/Cancellation) – GST REG – 03 – Final Rules (Draft) – Forms – GST – REGISTRATIO
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Acknowledgment – GST REG – 02 – Final Rules (Draft) – Forms – GST – REGISTRATION – Final Draft Rules 18-5-2017 – GST REG – 02 – Form GST REG-02 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Application for Registration – GST REG – 01 – Final Rules (Draft) – Forms – GST – REGISTRATION – Final Draft Rules 18-5-2017 – GST REG – 01 – Form GST REG-01 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Service Tax – Started By: – MohanLal tiwari – Dated:- 24-5-2017 Last Replied Date:- 26-5-2017 – We are manufacturing & processing unit for castings & various machinery parts and getting the manufacturing activities like molding, fettling / finishing & machining etc done by different contractors in our shop. All the required machines, materials & supervision etc are provided by us.Kindly advise whether above activities of contract service will fall under work contract and attract
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Application for intimating discrepancy relating to payment – GST PMT – 07 – Final Rules (Draft) – Forms – GST – PAYMENT OF TAX – Final Draft Rules 18-5-2017 – GST PMT – 07 – Form GST PMT -07 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Challan for deposit of goods and services tax – GST PMT – 06 – Final Rules (Draft) – Forms – GST – PAYMENT OF TAX – Final Draft Rules 18-5-2017 – GST PMT – 06 – Form GST PMT -06 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Electronic Cash Ledger (To be maintained at the Common Portal) – GST PMT – 05 – Final Rules (Draft) – Forms – GST – PAYMENT OF TAX – Final Draft Rules 18-5-2017 – GST PMT – 05 – Form GST PMT -05 – Sta
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Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register – GST PMT – 04 – Final Rules (Draft) – Forms – GST – PAYMENT OF TAX – Final Draft Rules 18-5-2017
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Order for re-credit of the amount to cash or credit ledger on rejection of refund claim – GST PMT – 03 – Final Rules (Draft) – Forms – GST – PAYMENT OF TAX – Final Draft Rules 18-5-2017 – GST PMT – 03
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Electronic Credit Ledger of Registered Person (To be maintained at the Common Portal) – GST PMT – 02 – Final Rules (Draft) – Forms – GST – PAYMENT OF TAX – Final Draft Rules 18-5-2017 – GST PMT – 02 –
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Electronic Liability Register of Registered Person – GST PMT – 01 – Final Rules (Draft) – Forms – GST – PAYMENT OF TAX – Final Draft Rules 18-5-2017 – GST PMT – 01 – Form GST PMT -01 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Details of goods/capital goods sent to job worker and received back – GST ITC – 04 – Final Rules (Draft) – Forms – GST – Input Tax Credit – Final Draft Rules 18-5-2017 – GST ITC – 04 – Form GST ITC-04
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Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section
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Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18 – GST ITC – 02 – Final Rules (Draft) – Forms – GST
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Declaration for claim of input tax credit under sub-section (1) of section 18 – GST ITC – 01 – Final Rules (Draft) – Forms – GST – Input Tax Credit – Final Draft Rules 18-5-2017 – GST ITC – 01 – Form
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Order for acceptance / rejection of reply to show cause notice – GST CMP – 07 – Final Rules (Draft) – Forms – GST – Composition Rules – Final Draft Rules 18-5-2017 – GST CMP – 07 Statutory Provisions, Acts, Rules, Regulations, Taxation
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Reply to the notice to show cause – GST CMP – 06 – Final Rules (Draft) – Forms – GST – Composition Rules – Final Draft Rules 18-5-2017 – GST CMP – 06 – Form GST CMP – 06 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Notice for denial of option to pay tax under section 10 – GST CMP – 05 – Final Rules (Draft) – Forms – GST – Composition Rules – Final Draft Rules 18-5-2017 – GST CMP – 05 – Form GST CMP- 05 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Intimation/Application for Withdrawal from Composition Levy – GST CMP – 04 – Final Rules (Draft) – Forms – GST – Composition Rules – Final Draft Rules 18-5-2017 – GST CMP – 04 – Form GST – CMP-04 – St
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Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day) – GST CMP – 03 – Final Rules (Draft) – Forms –
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Intimation to pay tax under section 10 (composition levy)(For persons registered under the Act) – GST CMP – 02 – Final Rules (Draft) – Forms – GST – Composition Rules – Final Draft Rules 18-5-2017 – G
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Intimation to pay tax under section 10 (composition levy)(Only for persons registered under the existing law migrating on the appointed day) – GST CMP – 01 – Final Rules (Draft) – Forms – GST – Compos
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Goods and Services Tax – GST – By: – Alok Agarwal – Dated:- 24-5-2017 Last Replied Date:- 29-5-2017 – Case Studies on Supply under GST Question 1 Mr. Happy (an unregistered person) plans to pursue his higher education in UK. He receives career consultancy services from a UK based consultant for ₹ 1, 20,000. Does it qualify as a supply? Answer: Yes. Importation of services for a consideration whether or not in the course or furtherance of business is covered under supply. Hence, in the above case it will be treated as supply. The UK based consultant would be required to register as Non Resident Taxable Person and shall discharge GST liability. Question 2 Happy Ltd provides management services without charge to Joy Ltd. Happy Ltd has a 30% shareholding in Joy Ltd. Does it qualify as a supply? Answer: Supply of goods or services between related persons is treated as supply even if it is without consideration (Schedule 1). However, as per the definition of related person, 2 persons
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customers premises. During one weekend, the van was used by its CFO for his relatives for a family outing. Is it a supply? Answer: Supply of goods or services by employer to employee when made in the course or furtherance of business shall be treated as Supply even if made without consideration. However, if the value of gifts is not exceeding ₹ 50,000 in a financial year by an employer to an employee shall not be treated as supply of goods or services or both. Question 5 Happy Ltd is a man power supply agency. They have supplied man power for cleaning a lake after the Ganesh immersion without charging any consideration. Is it a supply? Answer: A supply without consideration does not fall within the purview of supply unless made to a related person or is covered in any of the clause of Schedule 1. Question 6 Archean Constructions Ltd (A registered taxable person) receives architectural design supplied by a foreign architect to design a residential house to be built in Hyderabad f
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going concern (TAGC). Question 8 Transfer/Exchange of shares of a company on account of amalgamation/demerger/acquisition/restructuring without change in the legal entity Answer: A transaction in securities is neither supply of goods nor services. Securities are excluded from the definition of both goods as well as services. Question 9 Mudhra Ltd, an NBFC transfers bad loans (unsecured) to Vsupport Capital Advisors Ltd. Answer: Actionable claims are covered in definition of goods. However, Schedule III excludes actionable claims other than lottery, gambling and betting from the scope of supply. Transfer of unsecured loans, therefore, would not amount to supply. Hope this article is of help in your professional work. In case of any query/feedback please write us at alok@alokfoundation.com, Satish.vattam@gmail.com – Reply By sunil jagtiani – The Reply = Q-A No. 4 – A small doubt kindly clarifyWhether facilitate to employee to be consider as gift. Because there is no definition of gift in
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Goods and Services Tax – Started By: – Rajan Rajan – Dated:- 23-5-2017 Last Replied Date:- 24-5-2017 – Dear All,Whether RG-1 (Daily Stock Account) is applicable on GST regime. – Reply By Ganeshan Kalyani – The Reply = The said register is not required but the content as available in the register suffice the detail that are prescribed under accounts and records rules under GST. – Reply By KASTURI SETHI – The Reply = RG.1 register was dispensed with in year 2000. Now also proper accountal of the
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Goods and Services Tax – Started By: – Saurav Mallick – Dated:- 23-5-2017 Last Replied Date:- 23-5-2017 – Hi All,Company A sells product to distributor(registered) B where the price is INR 100 and GST is INR 12.When the distributor returns the product within 6 months from invoice date within state will GST be applicable if so at what rate?If this is an interstate return will GST be applicable is so what will be the GST rate?If the distributor returns after 6 months from invoice date will GST be
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