Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act
Central Government notifies the Canteen Stores Department (hereinafter referred to as the C SD), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent. of the applicable Union territory tax paid by it on the inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.
Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act read with section 21 of the Union Territory Goods and Services Tax Act, 2017
A helpdesk for co-ordination and facilitation of Importers, Exporters, Customs Brokers and other trade members for roll out of GST in customs, is being constituted wef 01.07.2017 to 15.07.2017 or till further orders, at JNCH as under
Activities (NIC codes) not covered under MSMED Act, 2006 for registration of Udyog Aadhaar Memorandum (UAM)- regarding
Where a registered person having centralised registration under the existing law has obtained a registration under this Act, such person shall be allowed to take, in his electronic credit ledger, credit of the amount of CENVAT credit carried forward in a return, furnished under the existing law by him, in respect of the period ending with the day immediately preceding the appointed day in such manner as may be prescribed.
With the objective of ensuring smooth rollout of GST and taking into account the feedback received from the trade and industry regarding the provisions of deduction of tax at Source under Section 51 of the CGST / SGST Act 2017 and collection of tax at source under Section 52 of the CGST / SGST Act 2017, the following has been decided :-
10th : File GSTR 1 : 10th of the next month 15th : File GSTR 2 : 15th of the next month 20th: File GSTR 3 : 20th of the next month 18th : File GSTR 4 : 18th of the month next to quarter 20th : File GSTR 5 : 20th of the next […]
HSN code of Goods and Services supplied.(Though it is not mandatory for a supply of goods of a turnover less than 1.5 crores, However it is advisable to mention to keep classified stocks for better management of business and to avoid wrath of notice of babus after their visits to the business premises.
The first two digits represent the State in the Country where such registration is allowed. As an illustration in terms of the Indian Census 2011 the unique two digit code of 09 has been allotted for the State of Uttar Pradesh while “27” has been allotted for the State of Maharashtra, so on and so forth.
