"January, 2019" Archive - Page 9

CBIC defines jurisdiction of Joint Commissioner (Appeals) under GST

Notification No. 04/2019–Central Tax [G.S.R. 64(E)] 29/01/2019

Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) vide Notification No. 04/2019 – Central Tax dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 04/2019 – ...

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Central Goods and Services Tax (Amendment) Rules, 2019

Notification No. 03/2019 –Central Tax [G.S.R. 63(E)] 29/01/2019

CBIC Seeks to amend the CGST Rules, 2017 by Central Goods and Services Tax (Amendment) Rules, 2019 notified vide Notification No. 03/2019 – Central Tax dated 29th January, 2019. Also Read- Corrigendum to Notification No. 03/2019 – Central Tax dated: 29th January, 2019 Multiple Registrations 1. Separate registration requirement for SEZ...

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CGST (Amendment) Act, 2018 applicable from 1st February, 2019

Notification No. 02/2019 –Central Tax 29/01/2019

CBIC notifies applicability of  CGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide Notification No. 02/2019 – Central Tax Dated 29th January, 2019. The provisions of the CGST (Amendment) Act, 2018, except section 8(b), section 17, section 18, section 20(a), section 28(b)(i) and 28(c)(i) shall come into force-w.e...

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GST Provisions for Goods Transport Agency

The implementation of Goods and Service Tax ushered in much needed reforms in India’s largely unorganized logistics and transport sector, and helped to speed up the movement of trucks. Since the border checkposts were dismantled, after implementation of Goods and Service Tax, the same has led to around 20% reduction in turnaround time. ...

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Restaurants GST Rates

As under the earlier tax regime, initially, at the time of introduction of Goods and Service Tax (GST), the GST rates on restaurant services were based on the availability of AC or liquor licence, and further, the advantage of the input tax credit was entirely made available to the restaurant owner. However, due to the […]...

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IGST Registration provision amended to align Special Category States

Notification No. 03/2019 – Integrated Tax [G.S.R. 69(E)] 29/01/2019

Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts vide Notification No. 03/2019 – Integrated Tax dated 29th January, 2019. Provided that the aggregate value of such ...

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GST Registration of Jewellery, goldsmiths & silversmiths- Reg.

Notification No. 02/2019 – Integrated Tax [G.S.R. 68(E)] 29/01/2019

Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)  were mentioned in Serial No. 151 of Annexure to Rule 138 but after amendment in Rules same are mentioned in...

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IGST (Amendment) Act, 2018 applicable from 1st February, 2019

Notification No. 01/2019 – Integrated Tax [G.S.R. 67(E)] 29/01/2019

CBIC notifies applicability of IGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide  Notification No. 01/2019 – Integrated Tax Dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 01/2019 – Integrated Tax New Del...

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GST on Freight Charges

Freight charges, in simple terms, can be said to be a charge paid for carriage / transportation of goods. Goods can be transported through any mode i.e. air, land or sea. Under the present article we would see the GST rates as applicable to freight charges, exemption list and fixing of the GST liability on […]...

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GST (Compensation to States) Amendment Act, 2018 we.f. 01.02.2019

Notification No. 1/2019-Goods and Services Tax Compensation [G.S.R. 73(E)] 29/01/2019

CBIC notifies applicability of GST (Compensation to States) Amendment Act, 2018 with effect from 1st day of February, 2019 vide Notification No. 1/2019 — Goods and Services Tax Compensation Dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 1/2019 — Goods and Services Tax Compe...

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