Goods and Services Tax : Learn the proper method to calculate refunds under Rule 89(4) of CGST Rules for zero-rated supplies, based on CBIC clarifications ...
Goods and Services Tax : Rule 86B of CGST mandates at least 1% of GST liability paid in cash to curb ITC misuse. Learn about its provisions, exceptions, an...
Goods and Services Tax : Explore recent changes in CGST rules, including updates on input tax credit claims, invoice timelines, tax deductions, refund proc...
Goods and Services Tax : Get an in-depth Analysis of Central Goods and Services Tax (Second Amendment) Rules, 2023 with GST Notification No. 38/2023. Lear...
Goods and Services Tax : Overview of CGST Rule 88D & Form GST DRC-01C introduced in 2023. Understand how to deal with mismatches in Input Tax Credit (ITC) ...
Goods and Services Tax : This article have updated Central Goods and Services Tax Rules, 2017 / CGST Rules, 2017, which were initially released on 19th Jun...
Goods and Services Tax : Association of Tax Practitioners, Ernakulam has made a representation to Principal Commissioner (GST) and highlighted Difficulty f...
Goods and Services Tax : AIMTPA has made a representation to Smt. Nirmala Sitharaman, Finance Minister and discussed prevailing Issues in GST and their pro...
Goods and Services Tax : CBIC has issued one GST Instruction, Two IGST Notifications, 6 CGST Notifications and one UTGST Notification on 24th June 2020. No...
Goods and Services Tax : Extract of Rule 142A of Central Goods and Service Tax Rules, 2017 as inserted vide Notification No. 60/2018-Central Tax Dated 30th...
Goods and Services Tax : Delhi High Court held that rule 89(4) of the Central Goods and Services Tax Rules, 2017 applies only in case of zero rated supply ...
Income Tax : Rule 90(3) read with the Circular dated 18.11.2019 providing for fresh application after deficiency memo to also be filed within l...
Goods and Services Tax : The Kerala High Court, in M/S Indus Towers Limited Vs. The Assistant State Tax Officer, held that the power of detention contempla...
Goods and Services Tax : Explore the latest amendments to the Central Goods and Services Tax Rules 2017 with Notification No. 12/2024. Detailed analysis on...
Goods and Services Tax : Explore the latest GST notification (04/2024) outlining a special procedure for manufacturers of specific goods. Learn about regis...
Goods and Services Tax : Central Goods and Services Tax (Fourth Amendment) Rules, 2022 – CBIC omitted following GST Rules 122,124,125,134 and 137 vi...
Goods and Services Tax : Central Goods and Services Tax (Second Amendment) Rules, 2022 – Notification No. 19/2022–Central Tax | Dated: 28th Septem...
Goods and Services Tax : Due date for furnishing annual return in FORM GSTR-9 & self-certified reconciliation statement in FORM GSTR-9C for the financi...
Central Government has amended the Central Goods and Services Tax Rules and these amendments have been made applicable with effect from 1st April 2019 by issuing Notification vide Notification No: 16/2019 – Central Tax dated 29th March 2019.
CBIC notifies Central Goods and Services Tax (Second Amendment) Rules, 2019 vide Notification No. 16/2019—Central Tax dated 29th March, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 16/2019—Central Tax New Delhi, the 29th March, 2019 G.S.R.294(E). – In exercise of the powers conferred by […]
CBIC Seeks to amend the CGST Rules, 2017 by Central Goods and Services Tax (Amendment) Rules, 2019 notified vide Notification No. 03/2019 – Central Tax dated 29th January, 2019. Also Read- Corrigendum to Notification No. 03/2019 – Central Tax dated: 29th January, 2019 Multiple Registrations 1. Separate registration requirement for SEZ unit or developer incorporated […]
Central Goods and Service Tax (Fourteenth Amendment) Rules, 2018 Notification No. 74/2018 – Central Tax- Dated: – 31st December, 2018 The following rules except under point 9 will be effective from 31st December 2018. 1. Insertion of the sub rule 1(A) after sub rule (1) in rule 12: – Sub: – Application for GST registration […]
Insertion of New Sub-Rule (1A) To Rule 12 of The Central Goods And Service Tax Rules, 2017 related to persons who are required to obtain GST registration in order to collect tax (TCS). Vide notification no. 74/2018 – Central Tax dated 31st December, 2018, the Central Board of Indirect Taxes and Customs has introduced the […]
With the introduction of the 14th Amendment to the Central Goods and Service Tax Rules, there were various amendments being undertaken with regard to the electronic invoice. The amendments were done by way of adding up of the proviso to various relevant rules and the same is explained below in a tabular format –
Seeks to amend the IGST Rules, 2017 vide GST (Amendment), Rules, 2018 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017 vide Notification No. 04/2018–Integrated Tax dated 31st December, 2018. Rules 3(h) of IGST […]
Extract of Rule 142A of Central Goods and Service Tax Rules, 2017 as inserted vide Notification No. 60/2018-Central Tax Dated 30th October, 2018. 142A. Procedure for recovery of dues under existing laws. – (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other […]
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.
Vide Notification No. 39/2018 – Central Tax dated 04.09.2018, CGST Rules have been amended for the eighth time in the current calendar year. Consequent amendments have also been made in the respective State Rules. Before we discuss the amendments, it may be noted that except otherwise stated, all the amendments shall come into force from 04.09.2018 itself.
