1. GST on ‘Rab’ has been reduced from 18% to 5% if sold pre-packaged and labelled, and to nil if sold otherwise. 2. GST on Pencil sharpeners have been reduced from 18% to 12%. 3. Exemption extended to educational institutions and Central and State educational boards for the conduct of entrance examinations to any authority, [&hell...

The Chapter II (Administration) of the Central Goods and Services Tax, Act, 2017 (CGST, Act, 2017) provides existence of a post/class of officers, appointment of officers and assignment of specific function under GST Law. Section 3 of the CGST Act, 2017 creates the post / class of officers and appointment thereof. Under the said section [...

Article analyses 14 Notifications issued by CBIC on 28.02.2023 to give effect to recommendation of 49th GST Council Meeting. CBIC issued Notification No. 01/2023-Central Tax (Rate) to 04/2023-Central Tax (Rate) and also issued similar notifications under UTGST and IGST Act, 2017. In Addition to these, CBIC issued Notification No. 01/202...

The department has now started issuing letters asking the registered persons to pay the interest liability for the delay in filing of GST-3B. In this regard, we wish to pen down few checkpoints which the registered person has to consider before paying the interest and to answer one more question as to whether the department […]...

In GST, the concept of a place of supply has been made relevant not only for the supply of services but also for the transaction of goods. In this article, we shall be discussing on provisions relating to the place of supply of goods. Which tax is to be levied (IGST or CGST and SGST/UTGST) […]...

HC affirmed order of detention of goods and imposition of tax and penalty, on grounds that assessee was transporting huge quantity of goods without e-way bill by reducing value of goods below threshold limit....

One of the director of the company, as an Authorised Signatory for enrolment of the Company on the Goods and Service Tax (GST) System Portal and to sign and submit various document electronically and/or physically and to make applications, communications, representations, modifications or alterations on behalf of the Company before the Ce...

X & Company during the Financial Year has following sales amount for his mining business :- Table-1 TURNOVER SGST @5% [email protected]% 1,00,00,000.00 2,50,000.00 2,50,000.00 ITC 75,000.00 75,000.00 Net Tax payable 1,75,000.00 1,75,000.00 Tax paid in Cash 1,75,000.00 1,75,000.00 Note :- The X and Company has paid Royalty to the State Government...

वित्तीय वर्ष २०२२-२३ अपने आखिरी पड़ाव पर है। वित्तीय वर्ष के अंतिम दिनों ( मार्च २०२३ )  मे एवं अगले वित्तीय वर्ष के प्रारम्भ मे ( अप्�...

RECENT UPDATES IN GST -GST Portal to show details of State and Center Jurisdiction in the Status of ARN (Acknowledgement Receipt Number) after filing application for New GST Registration. -GSTN issued advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency. The taxpayer can navigate on GST port...