CGST - Page 30

Due date of GST Annual Return / Audit extended to 31st March, 2019

Order No. 1/2018-Central Tax (11/12/2018)

every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December f...

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CBIC extends due date of filing Form GSTR-9, GSTR-9A & GSTR-9C

CBIC extended Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 2019 vide Press Release Dated 7th December, 2018. Official Order is expected today. FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C ha...

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Collection of tax at source (TCS) under GST by Tea Board of India

Circular No. 74/48/2018-GST (05/11/2018)

Tea Board of India, being the operator of the electronic auction system for trading of tea across the country including for collection and settlement of payments, admittedly falls under the category of electronic commerce operator liable to collect Tax at Source (TCS) in accordance with the provisions of section 52 of the Central Goods an...

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Scope of principal & agent relationship in context of del-credere agent

Circular No. 73/47/2018-GST (05/11/2018)

Concerns have been expressed regarding the valuation of supplies from Principal to recipient where the payment for such supply is being discharged by the recipient through the loan provided by DCA or by the DCA himself. Issues arising out of such loan arrangement have been examined and the clarifications on the same are as below:...

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Rules, Pattern and Syllabus for GST Practitioners (GSTP) Examination

Notification No. 60/2018-Central Tax [G.S.R.1075(E).] (30/10/2018)

Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule....

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Procedure in respect of GST return of time expired drugs or medicines

Circular No. 72/46/2018-GST (26/10/2018)

CBIC issues clarification on the procedure to be followed in respect of return of time expired drugs or medicines under the GST laws vide Circular No. 72/46/2018-GST Dated 26th October, 2018....

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Casual taxable person registration & recovery of excess ITC distributed by ISD

Circular No. 71/45/2018-GST (26/10/2018)

Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit (ITC) distributed by an Input Service distributor (ISD). Clarifications of issues under GST related to casual taxable person & ISD Whether the amount required to be deposited as advance tax while taking registration...

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GST Refund: Deficiency memo & Receipt of capital goods under EPCG

Circular No. 70/44/2018-GST (26/10/2018)

Clarification on Status of GST refund claim after issuance of deficiency memo and re-credit of electronic credit ledger and Allowing exporters who have received capital goods under EPCG to claim refund of IGST paid on exports vide Circular No. 70/44/2018 -GST dated-26th October, 2018. Status of refund claim after issuance of deficiency me...

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Processing of Applications for Cancellation of GST Registration submitted in FORM GST REG-16

Circular No. 69/43/2018-GST (26/10/2018)

Circular No. 69/43/2018-GST on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16. Cancellation of registration Circular No. 69-Central Tax issued clarifying a few issues Section 29 of the CGST Act, read with rule 20 of the CGST Rules provides that a taxpayer can apply...

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CBIC exempt authorities under MoD from TDS compliance

Notification No. 57/2018–Central Tax [G.S.R. 1057(E)] (23/10/2018)

CBIC exempts from GST TDS Provisions authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the 1st day of October, 2018 vide Notification No. 57/2018 – Central Tax Dated 23rd October, 2018. Exemption to post audit authorities under MoD from TDS compliance-...

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May 2020