GST Notifications

TDS / TCS Provision under GST effective from 1st October 2018

Goods and Services Tax - Central Government vide notification No.50-Central Tax-Dated 13-09-2018 & notification No.51-Central Tax-Dated 13-09-2018 has appointed 1st day of October 2018 as the date on which the provision of Sec 51 (TDS) & Sec 52 (TCS) shall come into force. 1. Who is required to Deduct TDS under GST Section 51 of the CGST Act, 2017 has [&h...

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Analysis of GST Notifications dated 13.09.2018 related to TDS, TCS and Form 9C

Goods and Services Tax - The Central Government has issued the various Notifications on 13.09.2018 related to the Provisions of TDS, TCS and Form-9C. In this article we will see the detailed analysis of the Notification and we will also discuss about Search by PAN” option under “Search Taxpayer” Tab in pre login mode. 1. The Central Government has notified ...

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Analysis of GST Notifications dated 13-09-2018

Goods and Services Tax - TDS and TCS provisions have been introduced in GST vide notifications issued on 13-09-2018. Further reconciliation statement GSTR-9C has been introduced for registered persons having annual turnover more than 2 crore. This article attempts to analyse the notifications issued on these subjects...

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Non Availability of Input Tax Credit under GST

Goods and Services Tax - Hello friends greetings for the day, in the current article we will discuss about non availability of input tax credit under GST As per section 17 of CGST Act, there are certain conditions under which input tax credit is not available and we will discuss each and every scenario and exception thereto. As per Section […]...

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22 GST Notifications to give effect to 23rd GST Council decisions issued at Midnight

Goods and Services Tax - CBEC has issued 22 Notifications related to IGST, CGST, and UTGST dated: 14/11/2017 which are effective from 15th November 2017 on the Midnight of 14th November 2017 as per its tradition of doing everything last minute. Notifications were hosted on CBEC websites around 23.15 or after on 14th November or on 15th November. So CBEC issues ...

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CBIC issues 28 Notification Related to GST Rates on Goods & Services

Goods and Services Tax - CBIC issues 28 Notification Related to GST Rates on Goods & Services on 26th July 2018 which are effective from 27th July 2018. Notifications include Notification No. 2/2018-Compensation Cess (Rate), Notification No. 13 to 21/2018-Central Tax (Rate), Notification No. 14 to 22/2018-Integrated Tax (Rate) and Notification No. 13 to 21/20...

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CBEC issues 28 GST Tax Rate Notifications on 25.01.2018

Goods and Services Tax - CBEC has issued  9 UTGST Tax Rate Notification, 10 Integrated Tax (Rate) Notification and 9 Central Tax (Rate) Notifications which in total amount to 27 Notifications to give effect to Changes in GST Rate and its related Provisions as recommended by 25th GST Council Meeting on 18.01.2018. List of Such notifications is as follows :- [&hel...

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CBEC issues 9 new Notifications/ Circulars / Order on 21st Dec 2017

Goods and Services Tax - CBEC issues on 21.12.2017, 4 New Notifications , 4 new Circulars and one Order. Notification and orders are related to extension of due date of FORM GST CMP-03, Form GSTR-1, Form GST RFD-01, Form GST RFD-01A, Form GSTR-5A,  Form GSTR-5 and Form GST ITC-01 to 31.01.2018. Circulars are issued for clarification on 1. Manual filing […...

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

Goods and Services Tax - 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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GST: CBEC issues 41 notifications in a day to give effect to 22nd GST Council Meeting decisions

Goods and Services Tax - CBEC issues 41 Notifications on 13th October 2017 after 6 days of 22nd GST Council Meeting held in New Delhi on 7th October 2017 to give effect to decisions taken in the meeting. Earlier we reported that they issued 14 notifications in a day but later we found that they issued 27 more notifications. Details […]...

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Krishi Kalyan Cess not admissible as Input Tax Credit in GST Regime: AAR

Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-c...

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E-way bill not required for intra-city movement of goods in Gujarat

No. GSL/GST/RULE-138(14)/B.19 - E-way bill is not required for intra-city movement of goods in Gujarat. Further for intra-State movement of goods for Job Work e-way bill is not required for transportation of Hank, Yarn, Fabric and Garments. NOTIFICATION By the Commissioner of State Tax Gujarat State, Ahmedabad Dated the 19th Sept...

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TCS Rate on intra-State taxable supplies by e-commerce operator

Notification No. 52/2018 — Central Tax - (20/09/2018) - CBIC notifies the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies vide Notification No. 52/2018 — Central Tax dated: 20th September, 2018 Government of India Ministry of Finance (Department of Revenue) Central Board of I...

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CBIC amends Table 43 of notification No. 9/2017 – Integrated Tax (Rate)

Notification No. 24/2018-Integrated Tax (Rate) [G.S.R. 907(E)] - (20/09/2018) - Seeks to insert explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017. Government of India Ministry of Finance (Department of Revenue) Notification No. 24/2018-Integrated Tax (Rate) New Delhi, the 20th Septemb...

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CBIC amends Table 41 of notification No. 12/2017– Central Tax (Rate)

Notification No. 23/2018- Central Tax (Rate) [G.S.R. 906(E)] - (20/09/2018) - Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2018- Central Tax (Rate) New Delhi, the 20th September,...

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CBIC amends Table 41 of notification No. 12/2017– Union Territory Tax (Rate)

Notification No. 23/2018-Union Territory Tax (Rate) - (20/09/2018) -  Seeks to insert explanation in an entry in notification No. 12/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017 Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2018-Union Territory Tax (Rate) New Delhi, the...

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Recent Posts in "GST Notifications"

E-way bill not required for intra-city movement of goods in Gujarat

No. GSL/GST/RULE-138(14)/B.19

E-way bill is not required for intra-city movement of goods in Gujarat. Further for intra-State movement of goods for Job Work e-way bill is not required for transportation of Hank, Yarn, Fabric and Garments. NOTIFICATION By the Commissioner of State Tax Gujarat State, Ahmedabad Dated the 19th September, 2018. (Under section 68 of the Gu...

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TCS Rate on intra-State taxable supplies by e-commerce operator

Notification No. 52/2018 — Central Tax (20/09/2018)

CBIC notifies the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies vide Notification No. 52/2018 — Central Tax dated: 20th September, 2018 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification N...

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CBIC amends Table 43 of notification No. 9/2017 – Integrated Tax (Rate)

Notification No. 24/2018-Integrated Tax (Rate) [G.S.R. 907(E)] (20/09/2018)

Seeks to insert explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017. Government of India Ministry of Finance (Department of Revenue) Notification No. 24/2018-Integrated Tax (Rate) New Delhi, the 20th September, 2018 G.S.R. 907(E).- In exercise of ...

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CBIC amends Table 41 of notification No. 12/2017– Central Tax (Rate)

Notification No. 23/2018- Central Tax (Rate) [G.S.R. 906(E)] (20/09/2018)

Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2018- Central Tax (Rate) New Delhi, the 20th September, 2018 G.S.R. 906(E).- In exercise of the...

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CBIC amends Table 41 of notification No. 12/2017– Union Territory Tax (Rate)

Notification No. 23/2018-Union Territory Tax (Rate) (20/09/2018)

 Seeks to insert explanation in an entry in notification No. 12/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017 Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2018-Union Territory Tax (Rate) New Delhi, the 20th September, 2018 G.S.R….. (E)...

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IGST: TCS Rate on intra-State taxable supplies by e-commerce operator

Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 02/2018 — Integrated Tax New Delhi, the 20th September, 2018 G.S.R....

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Measures to ensure compliance to GST by taxpayers/contractors/suppliers

Office Memorandum 38/5/2018-Fin (R & C)/1493 (11/09/2018)

The Concerned Authorities shall obtain a copy of Application Reference Number(ARN) generated on GST common Portal www.qst.qov.in by the Taxpayer after filing his latest return which was due as per GST Law...

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Extension of time to submit declaration in FORM GST TRAN-1

Order No. 4/2018-GST (17/09/2018)

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017  till 31st January, 2019, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and […]...

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Mistakes in E-way Bill – Relaxation, Penalty and Clarification

Circular No. 64/38/2018-GST (14/09/2018)

Various representations have been received regarding imposition of penalty in case of minor discrepancies in the details mentioned in the e-way bill although there are no major lapses in the invoices accompanying the goods in movement. T...

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Clarification on GST refund claims filed by UIN entities

Circular No. 63/37/2018 - GST (14/09/2018)

In order to expedite the processing of the refund applications filed by the UIN entities, the following formats/documents are hereby specified: 4.1 Refund Checklist: In order to bring in uniformity in the processing of the refund claims, a checklist has been specified in Annexure A. All UIN entities may refer to this checklist while filin...

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