CGST

E-way Bill Rules under GST- Brief Analysis

Goods and Services Tax - The CBEC on 30th August 2017 by way of notification CGST 27/2017 notified the E-way Bill and the procedure related to generation and verification. The highlights of the notification are enlisted below:...

Read More

E-Way Bill – Final Rules

Goods and Services Tax - Rules: The Central Goods and Services Tax Rules, 2017 Amended Rules: The Central Goods and Services Tax (Sixth Amendment) Rules, 2017. W.e.f: On such date as the Central Government may, by notification in the Official Gazette, appoint. Rules: 138, 138A, 138B, 138C, 138D Information to be furnished prior to commencement of movement of good...

Read More

PPT on Transitional Provisions governed by section 139 to 142 of CGST Act, 2017 and Form TRAN 1 and Form TRAN 2

Goods and Services Tax - Entire scheme of Indirect Taxation has undergone radical overhaul. So to cope up with that change, transitional provisions are created in new law to ensure smooth and hassle-free adoption of new scheme of taxation to safeguard interests of existing taxpayers....

Read More

GST on Housing Society / Residential Welfare Association (RWA)

Goods and Services Tax - Let us discuss in this article whether GST is applicable on Co-operative Housing Societies or Residential Welfare Association. As per Sec 9. (1) 0f CGST Act, 2017, GST is levied and collected and tax shall be paid by the Taxable Person...

Read More

Composition levy- CGST Act 2017- Conditions and restrictions

Goods and Services Tax - Small taxable person supplying goods upto 75 lakhs per annum are eligible for composition scheme. They have to pay GST @ 2% in case of manufacturing & 1% in case of trader & 5% in case of restaurant service....

Read More

Central Goods and Services Tax Rules, 2017 amended upto 18/09/2017

Goods and Services Tax - Download Central Goods and Services Tax (CGST) Rules, 2017 (As on 30.08.2017) Notified vide Notification No. 3/2017-Central Tax (Dated 19th June 2017) and further as amended by Notification No. 7/2017-Central Tax (Dated 27th June 2017), Notification No. 10/2017-Central Tax (Dated 28th June 2017), Notification No. 15/2017-Central Tax (Date...

Read More

Cabinet approves CGST and IGST (Amendment) Bill, 2017

Goods and Services Tax - The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its ex-post facto approval for the promulgation of the Central Goods and Services Tax (Extension to Jammu & Kashmir) Ordinance, 2017 and replacement of the Ordinance by the Central Goods and Services Tax (Amendment) Bill, 2017. ...

Read More

Standardized PPT on CGST, IGST & Compensation to States Act, 2017

Goods and Services Tax - Goods & Services Tax (GST) has been implemented w.e.f 1st July 2017. In order to keep the members and other stakeholders abreast Indirect Taxes Committee of ICAI has already released publications namely BGM on GST Acts & Rules, 2017, FAQs & MCQs on GST, Bare Law on GST Acts & Rules etc. To contribute further, […]...

Read More

Postponement of provision related to TDS & TCS of CGST / SGST Act 2017

Goods and Services Tax - With the objective of ensuring smooth rollout of GST and taking into account the feedback received from the trade and industry regarding the provisions of deduction of tax at Source under Section 51 of the CGST / SGST Act 2017 and collection of tax at source under Section 52 of the CGST / SGST Act 2017, the following has been decided :-...

Read More

6 CGST and 2 IGST Notification with 5 GST Rules released by CBEC

Goods and Services Tax - On 19th June 2017 CBEC released Six Central Tax notifications ,  two Integrated Tax notifications paving the way for implementation of GST with effect from 01st July 2017. In Addition to that it also released with Format GST Rules related to Advance Ruling , Anti Profiteering, Appeals and Revision, Assessment and Audit  and E-way. Detai...

Read More

GST on legal services lacks clarity and creating doubts: Delhi HC

J K Mittal & Company Vs. Union Of India & Ors. (Delhi High Court) - In this case Delhi High Court held that as of date there is no clarity on whether all legal services (not restricted to representational services) provided by legal practitioners and firms would be governed by the reverse charge mechanism. ...

Read More

CGST exemption on supply of heavy water & nuclear fuels to NPCIL

Notification No. 26/2017-Central Tax (Rate) - (21/09/2017) - GST Council, hereby exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. ...

Read More

CGST exemption on tickets of FIFA U-17 World Cup 2017

Notification No. 25/2017-Central Tax (Rate) - (21/09/2017) - Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017 vide Notification No. 25/2017-Central Tax (Rate)...

Read More

CBEC reduces CGST rate on specified supplies of Works Contract Services

Notification No. 24/2017-Central Tax (Rate) - (21/09/2017) - CBEC Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services vide Notification No. 24/2017-Central Tax (Rate) dated : 21st September, 2017...

Read More

Due date to Pay GST & file Form GSTR 3B for Aug-Dec 2017 notified

Notification No. 35/2017–Central Tax - (15/09/2017) - Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said A...

Read More

CBEC notifies rules for filing Revised GST TRAN-1

Notification No. 34/2017-Central Tax - (15/09/2017) - Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-l electronically on the common portal within t...

Read More

Recent Posts in "CGST"

CGST exemption on supply of heavy water & nuclear fuels to NPCIL

Notification No. 26/2017-Central Tax (Rate) (21/09/2017)

GST Council, hereby exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. ...

Read More

CGST exemption on tickets of FIFA U-17 World Cup 2017

Notification No. 25/2017-Central Tax (Rate) (21/09/2017)

Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017 vide Notification No. 25/2017-Central Tax (Rate)...

Read More

CBEC reduces CGST rate on specified supplies of Works Contract Services

Notification No. 24/2017-Central Tax (Rate) (21/09/2017)

CBEC Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services vide Notification No. 24/2017-Central Tax (Rate) dated : 21st September, 2017...

Read More

Central Goods and Services Tax Rules, 2017 amended upto 18/09/2017

Download Central Goods and Services Tax (CGST) Rules, 2017 (As on 30.08.2017) Notified vide Notification No. 3/2017-Central Tax (Dated 19th June 2017) and further as amended by Notification No. 7/2017-Central Tax (Dated 27th June 2017), Notification No. 10/2017-Central Tax (Dated 28th June 2017), Notification No. 15/2017-Central Tax (Date...

Read More

Due date to Pay GST & file Form GSTR 3B for Aug-Dec 2017 notified

Notification No. 35/2017–Central Tax (15/09/2017)

Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledge...

Read More

CBEC notifies rules for filing Revised GST TRAN-1

Notification No. 34/2017-Central Tax (15/09/2017)

Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-l electronically on the common portal within the time period specified in the said rul...

Read More

TDS Provisions of GST applicable from 18th September, 2017

Notification No. 33/2017-Central Tax (15/09/2017)

entral Government hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-se...

Read More

GST Registration exemption to casual taxable person supplying handicraft goods

Notification No. 32/2017-Central Tax (15/09/2017)

Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration vide Notification No. 32/2017- Central Tax...

Read More

Revised Time limit to file GSTR-6 by Input Service Distributor notified

Notification No. 31/2017–Central Tax (11/09/2017)

Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2017 upto the 13th October, 2017....

Read More

Notification extending time limit for filing of GSTR-1, 2, 3

Notification No. 30/2017-Central Tax (11/09/2017)

GST Council, hereby extends the time limit for furnishing the details or return in GSTR-1, GSTR-2 and GSTR-3 for the month of July, 2017...

Read More
Page 1 of 1112345...10...Last »

Browse All Categories

CA, CS, CMA (3,481)
Company Law (3,409)
Custom Duty (6,607)
DGFT (3,449)
Excise Duty (4,043)
Fema / RBI (3,249)
Finance (3,455)
Income Tax (25,020)
SEBI (2,734)
Service Tax (3,281)

Search Posts by Date

September 2017
M T W T F S S
« Aug    
 123
45678910
11121314151617
18192021222324
252627282930