GST

Service Providers under GST Composition Scheme – An Overview

Goods and Services Tax - Service providers - Eligible person for composition scheme Following registered persons having aggregate turnover up to INR 1.5 crores w.e.f 1-4-2019 by virtue of Notification No. 14/2019 dated 7-3-2019 –Central Tax (INR 75 lakhs for Special Category States) in preceding financial year are covered in the composition scheme:...

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Health Care Services under GST

Goods and Services Tax - ‘Health care services’ means the providing medicine, medical or surgical treatment, nursing, hospital , dental service, complementary health services , ambulance services for patient transportation or for any other services relating to sickness or personal injury and providing services for the purposes of preventing, alleviating, curi...

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GST in the New Union Territories

Goods and Services Tax - This paper aims to analyse the Jammu and Kashmir Reorganisation Bill 2019, which bifurcated the state of Jammu and Kashmir into the Union Territories of Kashmir and Ladakh. The analysis will, however, be limited to the impact of the bifurcation on the GST regime in the new Union Territories. ...

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GST Treatment on Subscription Income of Residential Welfare Association

Goods and Services Tax - In the present article, we would understand the applicability of GST on subscription income/maintenance charges collected by the Residential Welfare Association. However, before moving further into the taxability, first of all, let us understand what this Residential Welfare Association is? Residential Welfare Association (from now on ref...

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Section 138E of RGST Act extended till 21st Nov, 2019

Goods and Services Tax - State Govt. of Rajasthan has issued a notification no. F.12(56)FD/Tax/2017-Pt. 111-53 dated 20-08-2019 extending date of applicability of Rule 138E of inserted vide Rule 12 of Rajasthan State Goods and Service Tax (Fourteenth) Amendment Rules, 2018 from 21-08-2019 to 21-11-2019. Originally Rule 138E was supposed to come into effect from 2...

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Solve technical issues and extend due date of GSRT 9 & GSTR 9C

Goods and Services Tax - Rajasthan Tax Consultants’ Association has Requested for solving the technical issues of GSRT 9 & 9C and extension of due date for filing of GSTR 9 & conducting GST Audit & reporting in Reconciliation Statement in GSTR 9C. THE RAJASTHAN TAX CONSULTANTS’ ASSOCIATION KAR SALAHKAR BHAWAN B-145/B, KALYAN PATH, MANGAL M...

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Extend due date of GSTR 9 and GSTR 9C

Goods and Services Tax - Request to extend due date of filing GSTR- 9 up to 30th September 2019 and GSTR- 9C up to 31st October 2019 so to ease the hardship faced by the taxpayers. This will ensure providing all information to the Govt. in detailed and transparent manner thereby easing the process of return filing and audit....

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Withdraw GST Yearly Return – GSTR 9, 9A & 9C for F.Y. 2017–18

Goods and Services Tax - Ahilya Chamber of Commerce & Industry request GST Council to immediately withdraw Form GSTR  9, GSTR 9A and GSTR 9C for F.Y. 2017 – 18. It requested Council to discuss with stakeholders different issues, decrease complexity of return, exclude NON GST supply / Exempt supply,  allow rectification in yearly returns,  allow HSN code ...

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Notice for not filing Annual GST Returns before expiry of due date- Tax Terrorism?

Goods and Services Tax - Dye date to file Annual return GSTR 9/GSTR 9A for Financial Year 2017-18 is 31st August 2019 but CGST Delhi Zone has started issuing notice to those who have not filed such returns till date even before the expiry of due date i.e. 31st August 2019. In notice issued on 19th August 2019 it has […]...

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Representation on Income Tax and GST Issues faced by taxpayers

Goods and Services Tax - We take this opportunity to bring to your kind attention certain very important issues in Income Tax and GST which need to be addressed by the government to further strengthen tax payers’ confidence. ...

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GST AAAR cannot entertain an appeal after 60 days from the date of communication of AAR order

In re M/s. Nuetech Solar Systems Private Ltd. (GST AAAR Karnataka) - In re M/s. Nuetech Solar Systems Private Ltd. (GST AAAR Karnataka) On a plain reading of the provisions of Section 100 of the said Act, it is apparent that the same mandates that an appeal should be filed within 30 days from the date of communication of the advance ruling order that is sought to [&h...

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Power Bank classifiable under Heading 8507 as Accumulator: AAAR Karnataka

In re Xiaomi Technology India Private Limited (GST AAAR Karnataka) - In re Xiaomi Technology India Private Limited (GST AAAR Karnataka) In this case, we find that the Power Banks consists of not only the Lithium-ion Polymer battery but also the circuitry such as ‘charge management system’ and ‘voltage boost converter’. All the components toget...

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Nicotine Polacriliex Lozenge classifiable under heading 38.24

In re M/s Strides Emerging Markets Limited (GST AAR Karnataka) - In re M/s Strides Emerging Markets Limited (GST AAR Karnataka) The instant product, Nicotine Polacriliex Lozenge, is rightly classifiable under the heading 38.24. Accordingly the product is covered under Serial number 97 of Schedule III to Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017...

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GST AAR cannot answer the question on classification of imported goods

In re A Raymond Fasteners India Pvt. Ltd. (GST AAR Maharashtra) - In re A Raymond Fasteners India Pvt. Ltd. (GST AAR Maharashtra) Advance Ruling authority is not allowed to answer the question on classification of imported goods since the same is out of the purview of Sec. 95 of CGST Act.In this case jurisdictional office has raised the issue of classification of ...

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DGAP cannot suo motu issue a notice requiring a company to submit information on all its products

Reckitt Benckiser India Private Limited Vs Union of India (Delhi High Court) - Reckitt Benckiser India Private Limited Vs Union of India (Delhi High Court) Grievance of the Petitioner is that Director General of Anti Profiteering (DGAP) has by the impugned notice dated 8th/9th April, 2019 sought information on all products of the Petitioner. In this context, he has referred to...

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12 Bullet points on Annual GST Return and Reconciliation Statement

Central GST Trade Advisory August, 2019 - (21/08/2019) - As you all must be aware, the due-date to file the Annual Return and Reconciliation Statement i.e. 31st August, 2019 is fast approaching. As this is the first time Annual Return is being filed, the due-date had already been extended many times before by the government to give sufficient time to get ...

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Form GSTR 3B due date extended for the month of July, 2019

Notification No. 37/2019 – Central Tax - (21/08/2019) - Due date for GSTR-3B return for the Month of July 2019 has been extended to 22/08/2019 vide Notification No. 37/2019 – Central Tax dated 21st August, 2019.   Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 37/2019 – C...

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E-Way Bill Rule 138E implementation deferred to 21.11.2019

Notification No. 36/2019 – Central Tax - (20/08/2019) - Date of Implementation of Rule 138E of the CGST Rules, 2017 regarding blocking and unblocking of eway bills by taxpayers defaulting return filing extended by 3 months to 21.11.2019. Notification No. 36/2019 – Central Tax dated 20.08.2019. Government of India Ministry of Finance (Department of Reve...

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Applicability of AIRs to calculate Brand Rate of duty drawback in GST regime

Circular No. 24/2019-Customs - (08/08/2019) - Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era. Circular No. 24/2019-Customs...

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Reimbursement of SGST applicable on tickets of Super 30 movie

Trade Circular No. 43 T of 2019 - (07/08/2019) - You are aware that Super 30 movie which gives an important social message in the field of education is released throughout India. To promote this social message, Government of Maharashtra has issued above referred GR wherein Government is going to reimburse to the registered theatre the component of...

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Recent Posts in "GST"

Solve technical issues and extend due date of GSRT 9 & GSTR 9C

Rajasthan Tax Consultants’ Association has Requested for solving the technical issues of GSRT 9 & 9C and extension of due date for filing of GSTR 9 & conducting GST Audit & reporting in Reconciliation Statement in GSTR 9C. THE RAJASTHAN TAX CONSULTANTS’ ASSOCIATION KAR SALAHKAR BHAWAN B-145/B, KALYAN PATH, MANGAL M...

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Extend due date of GSTR 9 and GSTR 9C

Request to extend due date of filing GSTR- 9 up to 30th September 2019 and GSTR- 9C up to 31st October 2019 so to ease the hardship faced by the taxpayers. This will ensure providing all information to the Govt. in detailed and transparent manner thereby easing the process of return filing and audit....

Read More

Service Providers under GST Composition Scheme – An Overview

Service providers - Eligible person for composition scheme Following registered persons having aggregate turnover up to INR 1.5 crores w.e.f 1-4-2019 by virtue of Notification No. 14/2019 dated 7-3-2019 –Central Tax (INR 75 lakhs for Special Category States) in preceding financial year are covered in the composition scheme:...

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New GST Returns – Merits and Drawback

From 1st October 2019, well known Forms GSTR 1 and 3B of GST Era would be replaced with new Forms in a phased manner. Form GST – RET – 01 to be filed along with annexures Anx -1 for outward supplies, RCM and import of goods/services etc., and in Anx-2 details to be validated for […]...

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Health Care Services under GST

‘Health care services’ means the providing medicine, medical or surgical treatment, nursing, hospital , dental service, complementary health services , ambulance services for patient transportation or for any other services relating to sickness or personal injury and providing services for the purposes of preventing, alleviating, curi...

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12 Bullet points on Annual GST Return and Reconciliation Statement

Central GST Trade Advisory August, 2019 (21/08/2019)

As you all must be aware, the due-date to file the Annual Return and Reconciliation Statement i.e. 31st August, 2019 is fast approaching. As this is the first time Annual Return is being filed, the due-date had already been extended many times before by the government to give sufficient time to get accustomed and familiar with the Return....

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GST in the New Union Territories

This paper aims to analyse the Jammu and Kashmir Reorganisation Bill 2019, which bifurcated the state of Jammu and Kashmir into the Union Territories of Kashmir and Ladakh. The analysis will, however, be limited to the impact of the bifurcation on the GST regime in the new Union Territories. ...

Read More

Withdraw GST Yearly Return – GSTR 9, 9A & 9C for F.Y. 2017–18

Ahilya Chamber of Commerce & Industry request GST Council to immediately withdraw Form GSTR  9, GSTR 9A and GSTR 9C for F.Y. 2017 – 18. It requested Council to discuss with stakeholders different issues, decrease complexity of return, exclude NON GST supply / Exempt supply,  allow rectification in yearly returns,  allow HSN code ...

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Form GSTR 3B due date extended for the month of July, 2019

Notification No. 37/2019 – Central Tax (21/08/2019)

Due date for GSTR-3B return for the Month of July 2019 has been extended to 22/08/2019 vide Notification No. 37/2019 – Central Tax dated 21st August, 2019.   Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 37/2019 – Central Tax New Delhi, the 21st August, 2...

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E-Way Bill Rule 138E implementation deferred to 21.11.2019

Notification No. 36/2019 – Central Tax (20/08/2019)

Date of Implementation of Rule 138E of the CGST Rules, 2017 regarding blocking and unblocking of eway bills by taxpayers defaulting return filing extended by 3 months to 21.11.2019. Notification No. 36/2019 – Central Tax dated 20.08.2019. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and...

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