GST – States – Goods and Services Tax, 2017 – Claims of GST Refunds –Disbursement of sanctioned amounts- Request of the CCST for issuing certain instructions to the Treasury . – TMI Updates – Highlights = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = =…
Detention – seizure – penalty – applicability of 129 – action can be taken not only against the goods, but also against the transporter. The non-obstante clause in Section 129 indicate that neither Section 126, nor the general provision of penal
GST – Detention – seizure – penalty – applicability of 129 – action can be taken not only against the goods, but also against the transporter. The non-obstante clause in Section 129 indicate that neit = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = =…
Classification of supply – Accounting, Sales Invoicing, Purchase Invoicing, Cash receipt posting, Bank Payment entries, other receipt entries, Credit Control work, Support Assignment work; Payroll assistance, storing and scanning of data to the
GST – Classification of supply – Accounting, Sales Invoicing, Purchase Invoicing, Cash receipt posting, Bank Payment entries, other receipt entries, Credit Control work, Support Assignment work; Payro = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = = = =
Maintainability of advance ruling application – applicant is recipient of services and he has not a paying the taxes under reverse charge mechanism on the impugned transaction in GST ACT – the application is not maintainable and liable for rejec
GST – Maintainability of advance ruling application – applicant is recipient of services and he has not a paying the taxes under reverse charge mechanism on the impugned transaction in GST ACT – the a = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = =…
Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
GST – Order No. 02/2019 – Dated:- 12-3-2019 – CBEC-20/16/15/2018-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs New Delhi, dated 12th March, 2019 Order No. 2/2019-GST In exercise of the powers conferred by sub-section (1) of section (5) of the Central Goods and Services Tax Act,…
RCM Credit_ Freight charges used in Civil work and Plant & Machinery
GST – Started By: – Prem Choudhary – Dated:- 11-3-2019 Last Replied Date:- 12-3-2019 – Dear ExpertOur Company are manufacturing Cement and having big infrastructure of Factory and Employee residential Colony. My query is related to GST amount paid under RCM on fright charges for transporting of Sand and stone chips etc are eligible for…
Detention of goods in transit – perishable goods – It appears that the showcause notice under section 130 of the CGST Act has been issued without complying with the requirements of section 129 of the CGST Act – interim relief granted.
GST – Detention of goods in transit – perishable goods – It appears that the showcause notice under section 130 of the CGST Act has been issued without complying with the requirements of section 129 o = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…
Input tax credit – gift or not – gold coins are not given to their customers under any contractual obligation and are voluntarily given on certain conditions achieved by their customers – ITC on “gifts” will not be available when no GST is being
GST – Input tax credit – gift or not – gold coins are not given to their customers under any contractual obligation and are voluntarily given on certain conditions achieved by their customers – ITC on = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…
Scope of the term 'Original Works' – setting up of a comprehensive CCTV based city surveillance system – the activity is nothing but a composite supply of Works Contract, not being original works and they will be liable to GST @18%
GST – Scope of the term Original Works – setting up of a comprehensive CCTV based city surveillance system – the activity is nothing but a composite supply of Works Contract, not being original works = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = =…
Levy of tax – SGST/CGST Act – setting up of a comprehensive CCTV based city surveillance system for state government – the activity is supply of services – And therefore the amount received for the supply of services post GST are taxable under t
GST – Levy of tax – SGST/CGST Act – setting up of a comprehensive CCTV based city surveillance system for state government – the activity is supply of services – And therefore the amount received for = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…
Requirement for Registration as Input Service Distributor (ISD) for distribution of ITC on common input supplies – they must compulsorily obtain separate registration as an ISD.
GST – Requirement for Registration as Input Service Distributor (ISD) for distribution of ITC on common input supplies – they must compulsorily obtain separate registration as an ISD. – TMI Updates – Highlights = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = =…
Valuation of supply to offices/branches having different registration numbers – whether assessable value can be determined, by arriving at nominal value? – The provisions of Rule 30 of the CGST Rules, 2017 should be followed by the applicant to
GST – Valuation of supply to offices/branches having different registration numbers – whether assessable value can be determined, by arriving at nominal value? – The provisions of Rule 30 of the CGST = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = = =…
Self-invoicing format
GST – Started By: – Nisha Prabhu – Dated:- 11-3-2019 Last Replied Date:- 12-3-2019 – Please provide self-invoicing format which need to be raised in case of RCM -import of service. – Reply By KASTURI SETHI – The Reply = There is no separate format for self invoice. Normal tax invoice will suffice.See format given…
Supply of services or not – allocation of the cost incurred to such other units – the applicant is required to pay GST on such supply made to their offices/branches having different registration numbers.
GST – Supply of services or not – allocation of the cost incurred to such other units – the applicant is required to pay GST on such supply made to their offices/branches having different registration numbers. – TMI Updates – Highlights = = = = = = = = Plain text (Extract) onlyFor full text:-Visit…
Classification of goods – engine – the subject engines manufactured and supplied for use in railway, locomotives are classifiable under HSN Heading 8408 and not under Heading 8607 of the Customs Tariff.
GST – Classification of goods – engine – the subject engines manufactured and supplied for use in railway, locomotives are classifiable under HSN Heading 8408 and not under Heading 8607 of the Customs Tariff. – TMI Updates – Highlights = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source…
Levy of GST – Liquor licence – Contracting Bottling Units (CBU) provides manufacturing services to the Applicant, and is remunerated in the form of bottling charges – as per GST laws there is no supply of goods or services or both by the applica
GST – Levy of GST – Liquor licence – Contracting Bottling Units (CBU) provides manufacturing services to the Applicant, and is remunerated in the form of bottling charges – as per GST laws there is no = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…
Proposed GST Return – Sahaj
Proposed GST Return – Sahaj – Goods and Services Tax – GST – Dated:- 11-3-2019 – Download PDF – News – Press release = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = = = =
Proposed GST Return – Sugam
Proposed GST Return – Sugam – Goods and Services Tax – GST – Dated:- 11-3-2019 – Download PDF – News – Press release = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = = = =
Proposed GST Return – Normal
Proposed GST Return – Normal – Goods and Services Tax – GST – Dated:- 11-3-2019 – Download PDF – News – Press release = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = = = =
E-WAY BILL – SOME ISSUES
Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 11-3-2019 Last Replied Date:- 11-3-2019 – Omission to upload E-way bill In Kun Motor Co. Private Limited v. Assistant Tax Officer, Kerala State GST Department, Trivandrum – 2018 (12) TMI 531 – KERALA HIGH COURT the first appellant is a dealer in…
Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019 – Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition.
GST – Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019 – Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition. – TMI Updates – Highlights = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source =…
Nature of Supply of Priority Sector Lending Certificates (PSLC)
GST – Nature of Supply of Priority Sector Lending Certificates (PSLC) – TMI Updates – Highlights = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = = = =
GST on Manpower contract
GST – Started By: – c kalyanakumar – Dated:- 9-3-2019 Last Replied Date:- 9-3-2019 – If a manpower contractor provides unskilled manpower to a manufacturing company, when they generate bill, they will charge cost per manday which is inclusive of PF and ESI to the engaged manpowers. As well as, they will charge some amount…
GST – Concept & Status – AS ON 1st March, 2019
Goods and Services Tax – GST – Dated:- 9-3-2019 – GOODS AND SERVICE TAX (GST) CONCEPT & STATUS CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC) DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OF INDIA AS ON 1st March, 2019 The uniform system of taxation, which, with a few exceptions of no great consequence, takes…
Grant of regular bail – offence punishable under Section 132 (1) (a), (b) and (c) of Goods & Services Tax Act, 2017 – issuance of fake invoices to get input tax credit – main accused have not been arrested so far – Petition dismissed.
GST – Grant of regular bail – offence punishable under Section 132 (1) (a), (b) and (c) of Goods & Services Tax Act, 2017 – issuance of fake invoices to get input tax credit – main accused have not be = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the…