"28 June 2017" Archive

Govt prescribes rate of interest under CGST / IGST Act, 2017

Notification No. 6/2017–Integrated Tax (28/06/2017)

Central Government fixes the rate of interest per annum, for the purposes of the sections as specified in column (2) of the Table below, as mentioned in the corresponding entry in column (3) of the said Table....

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Govt notifies number of HSN digits required on tax invoice

Notification No. 5/2017–Integrated Tax (28/06/2017)

Govt hereby notifies that a registered person having annual turnover in the preceding financial year as specified in column (2) of the Table below shall mention the digits of Harmonised System of Nomenclature (HSN) Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by such person under ...

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e-commerce operator to pay IGST on certain inter-State supply of Services

Notification No. 14/2017-Integrated Tax (Rate) (28/06/2017)

To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator...

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Integrated Goods and Services Tax Rules, 2017

Notification No. 4/2017-Integrated Tax (28/06/2017)

The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in relation to central tax....

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Govt notifies certain sections of IGST Act, 2017 w.e.f 01.07.2017

Notification No. 3/2017-Integrated Tax (28/06/2017)

Central Government hereby appoints 1st day of July, 2017, as date on which provisions of sections 4 to 13, 16 to 19, 21, 23 to 25 of Integrated Goods and Services Tax Act, 2017, shall come into force....

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IGST: Specialised agencies entitled to claim tax refund

Notification No. 13/2017-Integrated Tax (Rate) (28/06/2017)

Specialised agencies entitled to claim a refund of taxes paid on notified supplies of goods or services or both received by them under IGST Act...

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Supplies not eligible for refund of unutilized ITC under IGST Act

Notification No. 12/2017-Integrated Tax (Rate) (28/06/2017)

Central Government, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under clause (xiii) of section 20 of the said Integrated Goods and Services Tax Act, read with sub-section (3) of section 54 of the said Central Goods And Services Tax Act, in case of supply of services ...

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IGST: Supplies which shall not be treated as supply of goods or services

Notification No. 11/2017-Integrated Tax (Rate) (28/06/2017)

Central Government, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:-...

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IGST: Services under reverse charge mechanism

Notification No. 10/2017- Integrated Tax (Rate) (28/06/2017)

To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act...

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Exemptions on supply of services under IGST Act

Notification No. 9/2017-Integrated Tax (Rate) (28/06/2017)

Govt hereby exempts the inter-State supply of services of description as specified in column (3) of the Table below from so much of the Integrated Tax leviable thereon under sub-section (1) of section 5 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said...

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