The Government has issued a flurry of circulars on 17.06.2017 covering various subjects. Basing on the recommendations of the GST council the below listed Seven Circulars all dated 17.06.2021 were issued. The gist of the circulars is tabulated in the below given table for easy reference and to have the information at a glance. Sl […]
Recommendations of 43rd GST Council meeting Amnesty Scheme to provide relief to taxpayers regarding late fee for pending returns; Late fee also rationalised for future tax periods I. Amnesty Scheme of reduced/waived late fee for those who didn’t file GSTR-3B returns for the tax periods July, 2017 to April, 2021, if said GSTR-3B returns for […]
In terms of Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 (Sr.no.18), the following services are exempt from GST Services by way of transportation of goods (Heading 9965)- (a) by road except the services of— (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways.