Goods Transport Agency has not been defined in GST Act. However, notifications related to provisions regarding GTA services have been issued by Central Tax 2017 on various dates. An attempt has been made to compile these notifications in one place & simplify the provisions of GTA services in GST regime.
A major concern for businessmen registered under GST is to avail Tax Benefit & Input Credit of Old Regime. In order to avail such benefit, a registered person is required to file TRAN – 1 Within 90 days (28th Sep 2017 )of the appointed day, that is 01 July 2017.
Salient Provisions of Intra Sales Exempted Services By Way Of Renting 1. The Central Government has exempted selected Intra Sales services vide notification No. 12/2017- Central Tax (Rate) dt 28 June 2017. 2. An attempt has been made to simplify the content of notification with the help of pictures and brief description. Article on this […]
First return to be filled in GST regime is Form 3B . It is a simple return introduced by Government for the month of July and Aug 2017 only. However , this does not preclude the need to file regular returns -GSTR1-GSTR3 for the said months . Regular returns for the month of July and Aug 2017 will be filled in the month of Sep 2017.
