"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...

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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) [G.S.R. 744(E)] 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. ...

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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....

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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) [G.S.R. 742 (E)] 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....

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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...

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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...

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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....

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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...

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GST Officer must assist taxpayer in filing GST return if he faces problem in filing

Pramod Behera Construction Vs Commissioner of State Tax (Orissa High Court)

Pramod Behera Construction Vs Commissioner of State Tax (Orissa High Court) We find that although under the GST regime all applications required to be done online. in the event any dealer faces any problem in uploading such data, the Commissioner ought to place alternative authority with the Sales Tax Officer or appropriate officer before...

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GST Payable on Penal Interest for default in EMI payment: AAR

In re Bajaj Finance Limited (AAR GST Maharashtra)

In re Bajaj Finance Limited (AAR GST Maharashtra) Exemption for financial transactions under GST laws is only in respect of the interest/discount earned or paid for loans, deposits or advances. If the transaction, as in the subject case deviates from the above the same fails the test of being a ‘loan’, ‘deposit’ or ‘advance’, ...

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