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On 19th June 2017 CBEC released Six Central Tax notifications , two Integrated Tax notifications paving the way for implementation of GST with effect from 01st July 2017. In Addition to that it also released with Format GST Rules related to Advance Ruling ,
Anti Profiteering, Appeals and Revision, Assessment and Audit and E-way.
Details of GST Notifications is as follows :-
| Title | Notification No. | Date |
|---|---|---|
| GST: Authority to grant registration in case of OIDAR services notified | Notification No. 2/2017–Integrated Tax | 19/06/2017 |
| CBEC notifies certain sections of IGST Act, 2017 w.e.f. 22.06.2017 | Notification No. 1/2017 – Integrated Tax | 19/06/2017 |
| CBEC notifies Modes of verification under CGST Rules, 2017 | Notification No. 6/2017-Central Tax | 19/06/2017 |
| CBEC notifies persons who are exempt from obtaining GST registration | Notification No. 5/2017-Central Tax | 19/06/2017 |
| CBEC notifies www.gst.gov.in as Common GST Electronic Portal | Notification No. 4/2017-Central Tax | 19/06/2017 |
| CBEC notifies CGST Rules, 2017 on registration and composition levy | Notification No. 3/2017-Central Tax | 19/06/2017 |
| CBEC notifies jurisdiction of Central GST Tax Officers | Notification No. 2/2017-Central Tax | 19/06/2017 |
| CBEC notifies certain sections of CGST Act, 2017 w.e.f. 22.06.2017 | Notification No. 1/2017-Central Tax | 19/06/2017 |
Details of 5 Final GST Rules as approved by GST Council and released by CBEC on 19.06.2017
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Dear Sir,
As of Now Service Tax is payable when we make payment to the service provider or 90 days from the bill date whichever is earlier
After Implementation of GST, whatever bills received before 1st July and payment is pending then how we have to pay service tax as per RCM under following situation drafted below
1) SERVICE RECEIVER : CORPORATE
SERVICE PROVIDER : NON CORPORATE
CATEGORY OF SERVICE : MANPOWER SUPPLY
BILL DATE : 01/06/2017
PAYMENT MADE TO SUPPLIER AGAINST THAT BILL IS – 05/07/2017
RATE OF SERVICE TAX APPLICABLE ON THE ABOVE?
DUE DATE OF PAYMENT OF SERVICE TAX ON THE ABOVE?
2) SERVICE RECEIVER : CORPORATE
SERVICE PROVIDER : NON CORPORATE
CATEGORY OF SERVICE : MANPOWER SUPPLY
BILL DATE : 01/06/2017
PAYMENT MADE TO SUPPLIER AGAINST THAT BILL IS – 05/08/2017
RATE OF SERVICE TAX APPLICABLE ON THE ABOVE?
DUE DATE OF PAYMENT OF SERVICE TAX ON THE ABOVE?
3) SERVICE RECEIVER : CORPORATE
SERVICE PROVIDER : NON CORPORATE
CATEGORY OF SERVICE : MANPOWER SUPPLY
BILL DATE : 01/06/2017
PAYMENT MADE TO SUPPLIER AGAINST THAT BILL IS – 05/09/2017
RATE OF SERVICE TAX APPLICABLE ON THE ABOVE?
DUE DATE OF PAYMENT OF SERVICE TAX ON THE ABOVE?
PLEASE EXPLAIN FOR NTFN NO.5/2017 -CENTRAL TAX
What is electronic cash registet or ledger