"28 June 2017" Archive - Page 3

All about RCM under GST

Under the heading of Levy and collection, IGST Act 2017, Section 5 (3) and (4) elucidating about who is liable to pay and when transaction cause under Reverse charge mechanism....

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Indian Customs Gears up for GST roll-out: What you need to know?

With effect from 01-07-2017 Integrated Goods and Services Tax (IGST) and GST Compensation Act would come into force. IGST and GST Compensation Cess Wherever application, would be levied on cargo arriving on 1st July, 2017 It would be effective from midnight of 30th June 2017....

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Aadhaar Shouldn’t Be a Pre-requisite to Get Food Articles from Ration Shops

Taiyab Khan And Ors Vs State Of Raj And Ors (Rajasthan High Court)

The respondents are directed to ensure that all those who hold a Ration Card are issued the Rations as per the entitlement without insisting upon the holder of the Ration Card obtaining an Aadhar Card. ...

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Govt notifies rates of compensation cess on supply of specified services

Notification No. 2/2017-Compensation Cess (Rate) [G.S.R 709(E)] (28/06/2017)

Central Government, on the recommendations of the Council, hereby notifies, that the cess, on the supply of services of description specified in column (2) of the Table below and falling in Chapter, Section, Heading or Group specified in column (3) of the said Table, shall be levied at the rate specified in the corresponding entry in colu...

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Rates of GST compensation cess under GST (Compensation to States) Act, 2017

Notification No. 1/2017-Compensation Cess (Rate) [G.S.R. 720(E)] (28/06/2017)

Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). ...

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Govt notifies certain sections of UTGST Act, 2017 wef 01.07.2017

Notification No. 3/2017–Union Territory Tax (28/06/2017)

Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 shall come into force....

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Govt prescribes rate of interest under CGST Act, 2017

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

Central Government, on the recommendations of the Council, hereby 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 CGST tax invoice

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

In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs, on the recommendations of the Council, 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 digi...

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Seeks to amend Notification no. 6/2017-Central Tax dt 19.06.2017

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

Electronic verification code generated through net banking login on the common portal; (iii) Electronic verification code generated on the common portal...

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Govt notifies 13 CGST Rules alongwith Form Formats

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

In exercise of the powers conferred by section 164 of the Central Goods and Services tax Act, 2017 (12 of 2017), the Central Government, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely...

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