SGST

All about Composite Supply and Mixed Supply under GST

Goods and Services Tax - Under GST, a composite supply would mean a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply:...

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All about Tax Invoice and other such instruments in GST

Goods and Services Tax - Under the GST regime, an “invoice” or tax invoice means the tax invoice referred to in section 31 of the GST Act, 2017. This section mandates the issuance of an invoice or a bill of supply for every supply of goods or services. ...

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All about Appeals and Review Mechanism under GST

Goods and Services Tax - GST being implemented in our country is a dual GST i.e. to say every supply attracting the levy will be leviable to both Central tax and State tax. So does this mean that if a taxpayer is aggrieved by any such transaction, he will have to approach both the authorities for exercising his right of appeal? The answer is a plain NO....

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All about Composition Scheme under the GST Law

Goods and Services Tax - Aggregate Turnover: total value of (Taxable supplies + exempt supplies + export of goods and services + inter-state supplies) in a Financial Year. Since Composition Taxable person cannot make inter-state supply, value of inter-state supply has to be Zero in case of such Taxable person. Further, for determination of aggregate turnover, the...

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GST: The Way Change

Goods and Services Tax - GST (Goods and Services Tax) was enacted w.e.f. July 1, 2017 all over India except the state of Jammu and Kashmir. However, the J&K assembly also passed the new legislature and enacted the same w.e.f. July 8, 2017 and India became the 165th country to implement GST around the globe. This major tax reform will […]...

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GST: Time to opt Composition scheme & to apply registration cancellation extended

Goods and Services Tax - Taxpayers who were provisionally migrated by virtue of being registered under the existing laws, but who are no longer required to be registered under GST, the period of applying for cancellation of registration is being extended up to 30th September, 2017. ...

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West Bengal GST Helpline Number

Goods and Services Tax - CHARGEWISE LIST OF HELP-DESK OFFICERS FOR THE PURPOSE OF HELP DESK SERVICE REGARDING MATTERS RELATED TO GST Name of Charge Name of Officer Designation VOIP Number Email address SALT LAKE ABHIJIT CHATTERJEE JCCT 7122-1592 jc-st.ctd-wb@wbcomtax.gov.in BANIKU MAR CHAKRABORTY STO 7122-1610 bani.k.chakraborty@wbcomtax.gov.in SAMIR KUMAR JANA S...

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Postponement of provision related to TDS & TCS of CGST / SGST Act 2017

Goods and Services Tax - With the objective of ensuring smooth rollout of GST and taking into account the feedback received from the trade and industry regarding the provisions of deduction of tax at Source under Section 51 of the CGST / SGST Act 2017 and collection of tax at source under Section 52 of the CGST / SGST Act 2017, the following has been decided :-...

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GST on legal services lacks clarity and creating doubts: Delhi HC

J K Mittal & Company Vs. Union Of India & Ors. (Delhi High Court) - In this case Delhi High Court held that as of date there is no clarity on whether all legal services (not restricted to representational services) provided by legal practitioners and firms would be governed by the reverse charge mechanism. ...

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MGST: Distribution of GST Provisional Id & Access Token of Phase 10 dealer

Trade Circular No. 36T of 2017 - (18/08/2017) - Provisional Ids and Access Token of Phase 10 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department's portal www.mahavat.gov.in, using their login credentials. The list of all such dealers is published under GST Tab on Mahavat portal....

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MGST: Extension of time limit for submission of GSTR-3B

No. JC(HQ)-1/GST/2017/Noti/18/ADM-8 - (08/08/2017) - Maharashtra Goods and Services Tax Act, 2017 (MGST): Extension of time limit for submission of GSTR-3B for the month of July and August 2017- No. JC(HQ)-1/GST/2017/Noti/18/ADM-8 dated 11th August 2017...

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MGST: Extension of time limit for submission of GSTR-3

Notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8 - (08/08/2017) - Maharashtra Goods and Services Tax Act, 2017 (MGST): Extension of time limit for submission of GSTR-3 for the month of July and August 2017...

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MGST: Extension of time limit for submission of GSTR-2

No. JC(HQ)-1/GST/2017/Noti/18/ADM-8 - (08/08/2017) - Maharashtra Goods and Services Tax Act, 2017 (MGST)- Extension of time limit for submission of GSTR-2 for the month of July and August 2017...

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MGST: Extension of time limit for submission of GSTR-1

No. JC(HQ)-1/GST/2017/Noti/18/ADM-8 - (08/08/2017) - Maharashtra Goods and Services Tax Act, 2017 (MGST): Extension of time limit for submission of GSTR-1 for the month of July and August 2017...

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Recent Posts in "SGST"

MGST: Distribution of GST Provisional Id & Access Token of Phase 10 dealer

Trade Circular No. 36T of 2017 (18/08/2017)

Provisional Ids and Access Token of Phase 10 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department's portal www.mahavat.gov.in, using their login credentials. The list of all such dealers is published under GST Tab on Mahavat portal....

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MGST: Extension of time limit for submission of GSTR-3B

No. JC(HQ)-1/GST/2017/Noti/18/ADM-8 (08/08/2017)

Maharashtra Goods and Services Tax Act, 2017 (MGST): Extension of time limit for submission of GSTR-3B for the month of July and August 2017- No. JC(HQ)-1/GST/2017/Noti/18/ADM-8 dated 11th August 2017...

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MGST: Extension of time limit for submission of GSTR-3

Notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8 (08/08/2017)

Maharashtra Goods and Services Tax Act, 2017 (MGST): Extension of time limit for submission of GSTR-3 for the month of July and August 2017...

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MGST: Extension of time limit for submission of GSTR-2

No. JC(HQ)-1/GST/2017/Noti/18/ADM-8 (08/08/2017)

Maharashtra Goods and Services Tax Act, 2017 (MGST)- Extension of time limit for submission of GSTR-2 for the month of July and August 2017...

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MGST: Extension of time limit for submission of GSTR-1

No. JC(HQ)-1/GST/2017/Noti/18/ADM-8 (08/08/2017)

Maharashtra Goods and Services Tax Act, 2017 (MGST): Extension of time limit for submission of GSTR-1 for the month of July and August 2017...

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MGST: Due date extended for submission of GSTR-3B with TRAN-1

Notification No. 23/2017–State Tax (17/08/2017)

Maharashtra Goods and Services Tax Rules, 2017 - Specifying Conditions for submission of GSTR-3B with TRAN-1-extension of date upto 28th August 2017....

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Guidelines for online issuance of GST permit and Transit Passes, etc. for facilitating movement of goods

Circular No. 6/2017 (07/07/2017)

Whereas in pursuance of provision of section 68 of the Assam Goods and Services Tax Act, 2017 read with the provision of rule 138 of the Assam Goods and Services Tax Rules, 2017, the Government of Assam has approved the following electronically obtained documents required to be carried by a person in-charge of a conveyance...

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Distribution of GST Provisional Id & Access Token of Phase 9 dealers

Trade Circular No. 35T of 2017 (11/08/2017)

Provisional Ids and Access Token of Phase 9 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department's portal www.mahavat.gov.in, using their login credentials. The list of all such dealers is published under GST Tab on Mahavat portal....

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GST: Guidelines on composition and levy on directives/instructions regarding migration

Memo No. 1470/ST-5 (14/07/2017)

As per section 10(1) of the CGST/HGST Act, 2017, read with Rule 7 of GST Composition Rules rates under composition scheme are as under: (i) 2% (1% CGST+1% SGST) of the turnover in the State in case of manufacturers. (ii) 5% (2.5% CGST+2.5% SGST) of the turnover in the State in case of food/restaurant services. (iii) 1% (0.5% CGST...

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Guidelines regarding cross checking of Input Tax Credit (ITC)

Internal Circular No. 16 A of 2017 (07/08/2017)

During the service cell meeting dated 15th July 2017, some of the dealers and sales tax practitioners had brought to my notice that in cases of issue based case where there is mismatch of J2111, the officers insist for the ledger confirmations for the mis-match of small amounts which causes the great hardship to the trade and most of the ...

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