goods and services tax

Representation on Post Sale Commercial Credit Notes for Price Reduction

Goods and Services Tax - Our submission is that if the supplier has not reduced its GST liability to the extent of the relevant amount, issuance of such commercial credit notes for price discounts do not result in any loss to the exchequer and a clearly worded notification saying that no tax liability will arise in such cases, either on the supplier or the recipi...

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21 Issues in GSTR-9, 9A & GSTR-9C and request to extend due date

Goods and Services Tax - Tax Bar Association requested to resolve issues in filing of GSTR-9, 9A & GSTR-9C and extend due date for filing GSTR-9, 9A & GSTR-9C for the year 2017-18. ...

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How to identify GST invoices not paid timely as per Rule 37 with excel

Goods and Services Tax - A detailed step by step approach to identify invoices not paid timely as per Rule 37 through excel spreadsheets for GST ANNUAL RETURN AND GST AUDITS...

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Aggregate Turnover Definition and Analysis under GST

Goods and Services Tax - The phrase aggregate turnover is widely used under the Gst laws. Aggregate turnover is an all-encompassing term covering all the supplies effected by a person having the same PAN....

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Implication of Change in GST Rate on Supply of goods or Services

Goods and Services Tax - Article discusses Implication of Change in the Rate of Tax (GST) In case the goods or Services or both have been supplied before the change in the rate of tax, In case the goods or Services or both have been supplied before the change in the rate of tax, In case the goods or Services […]...

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GST Certification Course on Pen Drive by TaxGuru

Goods and Services Tax - We are happy to announce the ‘GST Certification Course on Pen Drive‘ by TaxGuru & GST Professionals. Learn GST in a Practical way and become an Expert in this field. Pen Drive Course involves more than 30 Hrs of detailed study as per your convenient time. Study along with our best-selling GST e-book and ask […]...

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CBIC releases Transition plan to new GST Return

Goods and Services Tax - The GST Council in its 31st meeting decided that a new GST return system will be introduced to facilitate taxpayers. In order to ease transition to the new return system, a transition plan has been worked out. The details of the indicative transition plan are as follows: -...

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Join 4 day Course on GST by M.S.M.E. with Certification

Goods and Services Tax - JOIN GST Practitioner Advanced Certified Training course of Ministry of M.S.M.E. at Hyderabad, Chennai, Kolkata, Trichy, Indore, Bareilly, Goa, New Delhi, Mumbai, Bangalore, Coimbatore, Ahmedabad, Jaipur, Agra, Cochin, Lucknow in June and July 2019 starting from 8th June 2019. BROCHURE FOR GST PRACTITIONER ADVANCED CERTIFIED TRAINING ORGA...

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Extend due date of Annual GST Return/ GST Audit in Form GSTR-9, 9A, 9B-9C

Goods and Services Tax - Representation on Extension of Due Date For Filing of Annual Return In Form GSTR-9, 9A, 9B And Audit Report In Form GSTR-9C...

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File Annual Return Form GSTR-9 for FY 2017-18 by 30.06.2019

Goods and Services Tax - Filing of Annual Return, Form GSTR-9 for financial year 2017-18, by 30th June, 2019 (1) This is in reference to filing of Annual Return, Form GSTR-9, by a normal taxpayer for financial year 2017-18, which is required to be filed by them on GST Portal latest by 30th June, 2019. Kindly note that Annual GST […]...

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Aluminium Alloys cannot be supplied under Govt. Notification no. 47/2017

In re EMMES Metals Private Ltd. (GST AAR Maharashtra) - From a perusal of the said certificate, we find from that recipient is a public funded institution and Notification No. 47/2017 is applicable in respect of supplies made to them but only goods specified in the column no. (3) of the table in the Notification are liable for concessional rate of tax @ ...

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No ITC on construction of Tie-in pipeline for delivery of re-gasified LNG from FSRU to National Grid

In re Western Concessions Private Limited (GST AAR Maharashtra) - In re Western Concessions Private Limited (GST AAR Maharashtra) It is clear that there are some ships which are categorized as factories in the commercial world and hence it is incorrect to argue that FRSU is not a factory by relying on selective dictionary meanings. The second contention of the app...

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Central Excise and Service Tax Audit for pre GST period | section 174(2)

Suresh Kumar Singhal Vs Union of India (Rajasthan High Court) - Suresh Kumar Singhal Vs Union of India (Rajasthan High Court) Provision incorporated in the Constitution Act, 2016 as aforesaid, in no manner, restrict the operation of the provisions of section 174(2) incorporated in CGST Act beyond the period of one year, which provides that repeal of the Acts spe...

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GST payable on Advisory service Income if service recipient located in India

In re Multiples Alternate Asset Management Private Limited (GST AAR Maharashtra) - In re Multiples Alternate Asset Management Private Limited (GST AAR Maharashtra) Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the applicant? The advisory and management fees receiv...

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Officers of GST department think they are above law; HC stays provisional attachment order

Patran Steel Rolling Mill Vs Assistant Commissioner of State Tax (Gujarat High Court) - One fails to understand why the concerned officer has at all attended the proceedings, if he had not bothered to come with the files. It is evident that the concerned officer must be availing of leave as well as other benefits for the purpose of coming from Bhavnagar to Ahmedabad. However, in absenc...

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Maharashtra PT -Returns & Tax Payment by employers- Limit increased

Notification No. PFT-2019/C.R.8/Taxation-3 - (06/06/2019) - Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2019 FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 6th June 2019. NOTIFICATION MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975...

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Annual Return (FORM GSTR-9)- Solution to 8 Queries

Release ID: 1573319 - (04/06/2019) - Press Release Ministry of Finance Clarifications on filing of Annual Return (FORM GSTR-9) Posted On: 04 JUN 2019 Clarifications on filing of Annual Return (FORM GSTR-9) The last date for filing of Annual return in FORM GSTR-9 is 30th June 2019. The trade and industry have raised certain queries with...

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Kerala Flood Cess levy and collection postponed to 1st July 2019

G.O.(P) No.81/2019/TAXES - (31/05/2019) - The effective date of implementation of Kerala Flood Cess is from 1st July 2019 Government have decided to appoint the date of levy and collection of the Kerala Flood Cess with effect from the 1st day of July,2019 instead of earlier decided 1st June 2019. GOVERNMENT OF KERALA Taxes (B) Department NO...

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Kerala Flood Cess Rules, 2019 applicability postponed to 31.07.2019

G.O. (P) No.82/2019/TAXES - (31/05/2019) - Government have decided to postpone the date of applicability of Kerala Flood Cess Rules 2019 with effect from the 1st day of July,2019 instead of earlier decided 1st June 2019. GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No.82/2019/TAXES    Dated, Thiruvananthapuram, 31st May...

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GST Intelligence wing – Power, Roles and Responsibilities

Circular No. 10/2019 - (31/05/2019) - The introduction of the Goods and Services Tax requires a fundamental re-examination of the approach of the Commercial Taxes Department to the enforcement of tax laws. This circular prescribes the new approach to be followed with effect from 1st June 2019. Circular No. 10/2019 Q1/17253/2019 Office o...

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Recent Posts in "goods and services tax"

Representation on Post Sale Commercial Credit Notes for Price Reduction

Our submission is that if the supplier has not reduced its GST liability to the extent of the relevant amount, issuance of such commercial credit notes for price discounts do not result in any loss to the exchequer and a clearly worded notification saying that no tax liability will arise in such cases, either on the supplier or the recipi...

Read More

21 Issues in GSTR-9, 9A & GSTR-9C and request to extend due date

Tax Bar Association requested to resolve issues in filing of GSTR-9, 9A & GSTR-9C and extend due date for filing GSTR-9, 9A & GSTR-9C for the year 2017-18. ...

Read More

Aluminium Alloys cannot be supplied under Govt. Notification no. 47/2017

In re EMMES Metals Private Ltd. (GST AAR Maharashtra)

From a perusal of the said certificate, we find from that recipient is a public funded institution and Notification No. 47/2017 is applicable in respect of supplies made to them but only goods specified in the column no. (3) of the table in the Notification are liable for concessional rate of tax @ 5%. Thus goods other than those mentione...

Read More

No ITC on construction of Tie-in pipeline for delivery of re-gasified LNG from FSRU to National Grid

In re Western Concessions Private Limited (GST AAR Maharashtra)

In re Western Concessions Private Limited (GST AAR Maharashtra) It is clear that there are some ships which are categorized as factories in the commercial world and hence it is incorrect to argue that FRSU is not a factory by relying on selective dictionary meanings. The second contention of the applicant is that the pipeline […]...

Read More

Central Excise and Service Tax Audit for pre GST period | section 174(2)

Suresh Kumar Singhal Vs Union of India (Rajasthan High Court)

Suresh Kumar Singhal Vs Union of India (Rajasthan High Court) Provision incorporated in the Constitution Act, 2016 as aforesaid, in no manner, restrict the operation of the provisions of section 174(2) incorporated in CGST Act beyond the period of one year, which provides that repeal of the Acts specified in sub-section (1) of section 174...

Read More

GST payable on Advisory service Income if service recipient located in India

In re Multiples Alternate Asset Management Private Limited (GST AAR Maharashtra)

In re Multiples Alternate Asset Management Private Limited (GST AAR Maharashtra) Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the applicant? The advisory and management fees received by the applicant are for financial se...

Read More

Officers of GST department think they are above law; HC stays provisional attachment order

Patran Steel Rolling Mill Vs Assistant Commissioner of State Tax (Gujarat High Court)

One fails to understand why the concerned officer has at all attended the proceedings, if he had not bothered to come with the files. It is evident that the concerned officer must be availing of leave as well as other benefits for the purpose of coming from Bhavnagar to Ahmedabad. However, in absence of the files, the entire purpose of co...

Read More

How to identify GST invoices not paid timely as per Rule 37 with excel

A detailed step by step approach to identify invoices not paid timely as per Rule 37 through excel spreadsheets for GST ANNUAL RETURN AND GST AUDITS...

Read More

Aggregate Turnover Definition and Analysis under GST

The phrase aggregate turnover is widely used under the Gst laws. Aggregate turnover is an all-encompassing term covering all the supplies effected by a person having the same PAN....

Read More

Implication of Change in GST Rate on Supply of goods or Services

Article discusses Implication of Change in the Rate of Tax (GST) In case the goods or Services or both have been supplied before the change in the rate of tax, In case the goods or Services or both have been supplied before the change in the rate of tax, In case the goods or Services […]...

Read More

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