Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 till 30th November, 2017.
Form GST PMT 07 is now available to taxpayers on GST Portal. This form is to report about discrepancy where amount has been debited from account of taxpayer, but Electronic Credit Ledger is not updated.
What was common to both the provisos to section 40(a)(ia) and section 210(1) was that as long as the payee/resident had filed its return of income disclosing the payment received by and in which the income earned by it was embedded and had also paid tax on such income, the assessee would not be treated as a person in default.
WHEREAS the Central Government on being satisfied that the import duty leviable on goods, falling under chapters 50 to 63 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), should be increased and that circumstances exist which render it necessary to take immediate action.
In exercise of the powers conferred by clause (aa) of sub- section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs, hereby appoints the place in column (3) of the table below, situated in the State or Union Territory as the case may be, as specified in the corresponding entry in column (2) of the said table as Air Freight Station for purpose mentioned in column (4) of the said Table.
In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following amendments in the Notification of the Central Board of Excise and Customs No. 96/2017-CUSTOMS (N.T.), dated 18th October, 2017, with effect from 28th October, 2017, namely
The petitioner is aggrieved with the detention of goods at Exhibit P4. The goods are granite purchased by the petitioner from Tami Nadu and transported to Karamana at Thiruvananthapuram. The petitioner submits that the transport is effected for the purpose of building a residential house; the permit of which is produced at Exhibit P1 and the plan at Exhibit P2
If I am an unregistered dealer and buy a good from unregistered dealer is there any GST liability on me under reverse charge? Ans: No
Paid GST Tax as RCM on Foreign Company invoices. Kindly let us know where we need to show invoice wise details in GSTR2 Return ? Ans: In table 4 of FORM GSTR-2
What is the classification and GST for printed menu cards single sheet, folded or laminated or Multi sheet hard bonded like a book with or without covers which used by hospitality industry? Ans: These items fall under HS code 4911 and attract 12% GST.
