Goods and Services Tax

18 Questions replied recently on Twitter related to GST by CBEC

Question 1: Is that compulsory to file gstr-1A even there is no corrections and where GSTR 1 already filled? Answer: GSTR-1A is auto-populated from GSTR-2A. Procedure for filing of GSTR-2 and 3 has been kept in abeyance for the time being Special session by GST policy wing’s officers to address queries of all stake holders […...

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50 Kurkure GST FAQs for CA’s, Advocates and Revenue Officers

Chapter I – Preliminary: 1. Whether GST law is applicable in J&K? Yes. CGST and IGST act were made applicable in J&K from 8th July, 2017 through respective ordinances. J&K GST Act was also passed and made applicable from this date (Act is on same lines as other State GST Acts). 2. Whether General Clauses […]...

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GST on Restaurants- All you needs to know

In this article we are going to see the changes in GST tax rates of Restaurants and impact of the same on our food bills i.e., moreover on our Stomachs. The GST Council in its 23rd Meeting held at Guwahati on 10th of November,2017 recommended key changes in Tax rates and one of the most important one is cutoff in tax rates on Restaurants...

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Restaurants not passing benefit of GST Reduction to Customers and Clarification from Mcdonald

Please Read Clarification at the end of Article by Mcdonald in respect of Below Story. Nowadays Social media is abuzz with a Photo showing two bills of Mcdonald’s Family Restaurant in which Price inclusive of Tax of one of the item sold by it is shown as same on 15th November 2017 i.e. the date […]...

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Input Service Distributor under GST

All the businesses are required to register under GST for its all branches from where the taxable supply is being made. The concept of GST input service distributor is relevant for businesses having GST registration and operating with more than one branch within India. ISD Will be applicable only for the entities having multiple branches...

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Permission to display revised MRP due to reduction of rates of GST up to 31.12.2017

Considering the requests received to extend the permission for some more time it has been extended to display the revised MRP due to implementation of GST by way of stamping or putting sticker or online printing for a further period of three months, i.e. up to 31st December, 2017....

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Updated Consolidated notification pertaining to CGST/IGST/UTGST rates on services

Consolidated notification pertaining to CGST rates on services as amended upto 14.11.2017. Title Notification No. Date Notification No. 17/2017-Central Tax (Rate) updated till 14th Nov, 2017 Notification No. 17/2017-Central Tax (Rate) updated till 14.11.2017 28/06/2017 Notification No. 16/2017-Central Tax (Rate) updated till 14th Nov, 201...

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Last day to register for Online GST Certification course

Join most intensive Online Certification Course on GST by TAXGURU and GST Professionals with Certification by Govt of India (M.S.M.E). Batch start on 12th November, 2017...

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Updated Central Goods and Services Tax Rules, 2017 till 15.11.2017

This article have updated Central Goods and Services Tax Rules, 2017 which were initially released on 19th June 2017 and amended by various notifications issued from time to time.  CGST Rules are updated with notifications issued till 15th November 2017. Details of Initial and Subsequent Notifications :- S. No. Notification No. and Date ...

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Cabinet approves creation of National Anti-profiteering Authority (NAA) under GST

The Union Cabinet chaired by the Prime Minister Narendra Modi has given its approval for the creation of the posts of Chairman and Technical Members of the National Anti-profiteering Authority (NAA) under GST, following up immediately on yesterday’s sharp reduction in the GST rates of a large number of items of mass consumption.This...

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Goods cannot be detained merely because Invoice contains Wrong Address or on mere suspicion

M/s. Magnetic Auto Controls Pvt. Limited Vs The Commercial Tax Officer (Madras High Court) - Respondent was required to consider as to merely because the notified party in the commercial invoice contains an address in Chennai, can the transaction be suspected to be one for sale within the State of Tamil Nadu. In fact, when the Detention Notice was issued on suspicion, there was no tangible ...

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Assessment Solely on the basis of Case Study / electricity consumption under TNGST Act is invalid

Tvl.Alfa Leather Board Vs Deputy Commercial Tax Officer (Madras High Court) - Probably, the case study can be a reason for issuing a revision notice, but that cannot be the sole basis for completing the assessment. Repeatedly, Courts have held that electricity current consumption charges cannot be a basis for revision of turnover....

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GST: HC cannot entertain an appeal in respect of classification issues or matters concerning tax rate

M/s. Jaap Auto Distributors Vs. The Assistant Commissioner of Customs (Madras High Court) - M/s. Jaap Auto Distributors Vs Assistant Commissioner of Customs (Madras High Court) A Writ Court cannot make a fact finding exercise to ascertain, which would be an appropriate entry under which the goods are to be classified. In fact, under the normal course in respect of classification disputes, ...

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Consider Representation on Revising GST Rate on Works Contracts: Madras HC

Coimbatore Corporation Contractors Vs. State of Tamil Nadu (Madras High Court) - Under the new tax regime, GST (comprising CGST, SGST and IGST) on works contracts for Government work was intially notified at 18 percent. This had resulted in representations from contractors of ongoing works for compensation by procuring entity for increased tax liability over and above the contra...

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HC allows export against advance license issued prior to GST implementation

Chemico Synthetics Limited Vs. Union Of India & Ors. (Delhi High Court) - Chemico Synthetics Limited V/S. Union Of India & Ors. (Delhi High Court) - HC held that an interim relief can be granted to exporters to continue making duty free imports against Advance Authorization (AA) licenses issued to them prior to 1-7-2017 where period of validity of license remains unexpire...

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Notification No. 14/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017

Notification No. 14/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017 - (28/06/2017) - [Updated version of the Notification No. 14/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017] ...

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Notification No. 13/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017

Notification No. 13/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017 - (28/06/2017) - [Updated version of the Notification No. 13/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017] ...

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Notification No. 12/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017

Notification No. 12/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017 - (28/06/2017) - [Updated version of the Notification No. 12/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017] ...

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Notification No. 17/2017-Central Tax (Rate) updated till 14th Nov, 2017

Notification No. 17/2017-Central Tax (Rate) updated till 14.11.2017 - (28/06/2017) - Council, hereby notifies that in case of the following categories of services, the tax on intra- State supplies shall be paid by the electronic commerce operator –...

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Notification No. 16/2017-Central Tax (Rate) updated till 14th Nov, 2017

Notification No. 16/2017-Central Tax (Rate) updated till 14.11.2017 - (28/06/2017) - United Nations or a specified international organization shall be entitled to claim refund of central tax paid on the supplies of goods or services or both received by them subject to a certificate from United Nations or that specified international organization that the goods and services have been...

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Recent Posts in "Goods and Services Tax"

Goods cannot be detained merely because Invoice contains Wrong Address or on mere suspicion

M/s. Magnetic Auto Controls Pvt. Limited Vs The Commercial Tax Officer (Madras High Court)

Respondent was required to consider as to merely because the notified party in the commercial invoice contains an address in Chennai, can the transaction be suspected to be one for sale within the State of Tamil Nadu. In fact, when the Detention Notice was issued on suspicion, there was no tangible material available with the officer to s...

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Notification No. 14/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017

Notification No. 14/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017 (28/06/2017)

[Updated version of the Notification No. 14/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017] ...

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Notification No. 13/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017

Notification No. 13/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017 (28/06/2017)

[Updated version of the Notification No. 13/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017] ...

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Notification No. 12/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017

Notification No. 12/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017 (28/06/2017)

[Updated version of the Notification No. 12/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017] ...

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Notification No. 17/2017-Central Tax (Rate) updated till 14th Nov, 2017

Notification No. 17/2017-Central Tax (Rate) updated till 14.11.2017 (28/06/2017)

Council, hereby notifies that in case of the following categories of services, the tax on intra- State supplies shall be paid by the electronic commerce operator –...

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Notification No. 16/2017-Central Tax (Rate) updated till 14th Nov, 2017

Notification No. 16/2017-Central Tax (Rate) updated till 14.11.2017 (28/06/2017)

United Nations or a specified international organization shall be entitled to claim refund of central tax paid on the supplies of goods or services or both received by them subject to a certificate from United Nations or that specified international organization that the goods and services have been used or are intended to be used for off...

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Notification No. 15/2017-Central Tax (Rate) updated till 14th Nov, 2017

Notification No. 15/2017-Central Tax (Rate) updated till 14.11.2017 (28/06/2017)

Council hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Central Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act....

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Notification No. 11/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017

Notification No. 11/2017-Integrated Tax (Rate) as amended upto 14th Nov, 2017 (28/06/2017)

Updated version of the Notification No. 11/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017 - Council hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treat...

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Notification No. 14/2017-Central Tax (Rate) updated till 14th Nov, 2017

Notification No. 14/2017-Central Tax (Rate) updated till 14.11.2017 (28/06/2017)

Council hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:-...

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Notification No. 10/2017- Integrated Tax (Rate) as amended upto 14th Nov, 2017

Notification No. 10/2017- Integrated Tax (Rate) as amended upto 14th Nov, 2017 (28/06/2017)

Updated version of the Notification No. 10/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017...

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Goods and Services Tax India

The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages.

At Taxguru, we provide all the latest GST news to our viewers. Our group of expert keep a close check on all the latest developments and provide a comprehensive analysis on GST updates. We keep updating our portal with articles on GST for the enlightening our readers. Bookmark us for all the GST articles and much more on GST.