"06 August 2018" Archive

Special procedure for completing GST migration of taxpayers

Notification No. 31/2018 – Central Tax (06/08/2018)

CBIC laid down special procedure for completing migration of taxpayers who received provisional IDs but could not complete migration process vide Notification No. 31/2018 – Central Tax, Dated: 6th August, 2018...

Read More

No RCM on payment of tax U/s. 5(4) of IGST Act, 2017 till 30.09.2019

Notification No. 23/2018 – Integrated Tax (Rate) (06/08/2018)

Reverse charge Mechanism (RCM) under section 5(4) of the IGST Act, 2017, for procurement from unregistered dealer’s deferred till 30.09.2019 vide Notification No. 23/2018 – Integrated Tax (Rate) Dated: 6th August, 2018. ...

Read More

RCM for procurement from unregistered dealer’s deferred till 30.09.2019

Notification No. 22/2018 – Central Tax (Rate) (06/08/2018)

Reverse charge Mechanism (RCM) under section 9(4) of the CGST Act, 2017, for procurement from unregistered dealer’s deferred till 30.09.2019 vide Notification No. 22/2018 – Central Tax (Rate) dated: 6th August, 2018....

Read More

No RCM on payment of tax U/s. 7(4) of UTGST Act, 2017 till 30.09.2019

Notification No. 22/2018 –Union Territory Tax (Rate) (06/08/2018)

Reverse charge Mechanism (RCM) under section 7(4) of the UTGST Act, 2017, for procurement from unregistered dealer’s deferred till 30.09.2019 vide Notification No. 22/2018 –Union Territory Tax (Rate) Dated: 6th August, 2018....

Read More

30 points of proposed New GST Returns !

Arjuna (Fictional Character): Krishna, GST Council had approved the basic principles of GST return design in its 27th meeting. So, what would you say about that? Krishna (Fictional Character): Arjuna, GST Council approved the key features and new format of the GST returns. They have asked about the suggestions in this format. Along wit...

Read More

Hurry Up! Join 4 day GST Course by Ministry of M.S.M.E.

JOIN 4 day GST CERTIFIED PRACTITIONER course of Ministry of M.S.M.E. at Mumbai, New Delhi, Agra, Chennai, Coimbatore, Bangalore, Kolkata, Indore, Pune, Hyderabad, Cochin, Trichy, Jaipur in August and September 2018 starting from 18th August 2018. WHAT THE GST CERTIFICATION COURSE AIMS AT? The Course aims to facilitate the Graduating Stude...

Read More

Exemption from e-way bill for job work in Rajasthan

No. F.17 (131) ACCT/GST/ 2018/3743-3751 (06/08/2018)

In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said Rules, I, Alok Gupta, Commissioner of State Tax, Rajasthan, after consultation with the Chief Commissioner of Central Tax, Jaipur Zone...

Read More

Order passed after due examination of issue cannot be called erroneous & prejudice to interest of Revenue

M/s Pricewater House Coopers Sp.z.o.o. Vs. CIT (ITAT Kolkata)

When all requisite details were already on record with supporting evidences and same were duly examined by AO, the order of AO was not erroneous and prejudice to interest of Revenue....

Read More

TDS Guidance – Utility & Passwords

A. Utility Guide To generate Form 16/Form 16A, Transaction Based Report, 27D in PDF format, Justification Report in excel format and Offline Correction Utility in excel format, you will need TRACES Generation Utility. Following Utilities can be downloaded: TRACES-PDF-CONVERTER TRANSACTION BASED REPORT PDF-CONVERTER TRANSACTION BASED REPOR...

Read More

GST on Services to foreign universities related to enrollment of students from India

In re Mr. Pulak Kumar Saha (GST AAAR West Bengal)

In re Mr. Pulak Kumar Saha (GST AAAR West Bengal) In this case, the Appellant promotes the courses of the University, finds suitable prospective students to undertake the courses, and, in accordance with University procedures and requirements, recruits and assists in the recruitment of suitable students, and hence, the Appellant is to be ...

Read More
Page 1 of 41234