GST

Advance Ruling under GST in Simplified Language

Goods and Services Tax - Advance Ruling means the decisions or order passed by the Appellate Authority or the Authority on the questions raised by the applicant in relation to supply of goods / services undertaken or proposed to be undertaken by such applicant. Applicant who filed the application for advance ruling may be the registered person or desirous to get ...

Read More

GST Audit Provisions: Detailed Analysis

Goods and Services Tax - While the GST regime emphasizes self-assessment processes, the complexities involved in it make one wary. At this juncture, it is clear that the GST law is not presently simple enough for an assessee to compute his total and taxable turnovers and duly report the same...

Read More

GST Return Filing simplification Model A and Model-B

Goods and Services Tax - Reduction in number of Returns to One Return per month. No to-and-fro movement of invoice data (like GSTR → GSTR → GSTR → GSTR1A → GSTR-3). Simplicity of Return design: Summary of outwards supplies and inward supplies with annexure of invoices for outward supplies and inward supplies attracting reverse charge. Taxpayer Interface s...

Read More

ITC on Rent-A-CAB- Possible Issues under GST Regime

Goods and Services Tax - In the present article we are mainly concerned with the restrictions with respect to rent-a-cab. Relevant provision is reproduced below: Sec. 17(5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:—...

Read More

Canteen Services- What Should be the Rate of Tax under GST regime

Goods and Services Tax - Consider a scenario where a registered person having a factory has engaged a canteen contractor at the factory and provides a space within its premises to the said canteen contractor to supply the food to its employees or workers...

Read More

Free book on E-way Bill under GST (April Edition)

Goods and Services Tax - This publication of E-way Bill has been specifically designed to provide in-depth knowledge of provisions pertaining to E-way bill under GST in a simplified manner. It covers all the nitty-gritty of the e-way bill in theoretical and practical manner. ...

Read More

GST Anti Evasion team unearths Rs. 41 Crores default in GST payment

Goods and Services Tax - Visakhapatnam Central GST Commissionerate unearths Rs.41 Crores default in payment of GST and other taxes. Rs.18.09 Crores recovered....

Read More

Updated Central Goods and Services Tax Rules, 2017 till 18.04.2018

Goods and Services Tax - This article have updated Central Goods and Services Tax Rules, 2017 which were initially released on 19th June 2017 and amended by various notifications issued from time to time.  CGST Rules are updated with notifications issued till 18th April 2018. Details of Initial and Subsequent Notifications :- S. No. Notification No. and Date Tit...

Read More

Last chance to register for Online GST Certification course

Goods and Services Tax - After successfully completing 5 batches for Online GST Certification Couse with more than 5000 successful participants, TaxGuru and GST Professionals announces its 6th and most comprehensive GST batch. Online Course involves 2 classes a week for 3 hrs on weekends for one and half months (30 hrs detailed course). Batch start date 15th Apri...

Read More

6 more states to roll out intra-state e-way bill WEF 20th April 2018

Goods and Services Tax - Roll out of e-Way Bill system for intra-State movement of goods in the States of Bihar, Jharkhand, Haryana, Himachal Pradesh, Tripura and Uttarakhand from 20th April, 2018...

Read More

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...

Read More

Promotion & marketing of overseas university courses do not constitute export of services :AAR

In re Global Reach Education Services Pvt Ltd (Advance Rulings) - It was held that that the services provided by the Applicant to overseas universities are not ‘Export of services’ and therefore, taxable as per the GST laws, on the following basis:...

Read More

Skincare preparations are medicaments for levy of GST: AAR

In re Akansha Hair & Skin Care Herbal Unit Pvt Ltd (Authority For Advance Ruling) - Preparations for the care of the skin namely, Rupam (Pimple Pack) and Pailab (Anti-Crack Cream), in the list submitted by the Applicant of the Application are classifiable as Medicament under heading 3004 of the Customs Tariff Act, 1975. This ruling is valid subject to the provisions under Section 1...

Read More

Joint Plant Committee not required to Register under GST Act: AAR

In re Joint Plant Committee (Authority For Advance Ruling): Case Number 02 of 2018 - Joint Plant Committee is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the provisions under section 23(1) of the GST Act, subject to the condition that the Applicant is not otherwise liable to pay t...

Read More

Supply of UPS with battery is a mixed supply under GST Act: AAR

In re Switching Avo Electro Power Ltd (Authority For Advance Ruling) - The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price....

Read More

Bihar to Roll Out intra-state e-way Bill WEF April 20th 2018

Notification No. S.O. 180 - (19/04/2018) - The e-way bill in respect of movement of goods originating and terminating in the State of Bihar shall not be required to be generated where the consignment value does not exceed Two Lac Rupees....

Read More

Central Goods and Services Tax (Fourth Amendment) Rules, 2018

Notification No. 21/2018–Central Tax - (18/04/2018) - (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette....

Read More

Maharashtra to Roll Out intra-state e-way Bill WEF 01st May 2018

Notification No. 15B/2018–State Tax - (18/03/2018) - No requirement of generation of E-Way Bill for intra-state movement within Maharashtra for period 1st April 2018 to 30th April 2018....

Read More

Tripura and Himachal to roll out intra-state e-way bill on Apr 20

Notification NO.F.1-11(91)-TAX/GST/2018(Part-I) - (17/04/2018) - GST Intra-state E-Way bill will be required from 20.04.2018 for any intra –state movement of taxable goods in Tripura and Himachal Pradesh having value more than Rs 50,000/- and where the place of delivery is beyond 50 kms from place of supply. ...

Read More

Difficulties faced by taxpayers due to technical glitches on GST portal

Trade Circular No. 13T of 2018 - (17/04/2018) - Department of Revenue, Government of India vide a circular No. 39/13/2018 dated 3rd April 2018 has put in place an IT —Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal and the relief that needs to be given to th...

Read More

Recent Posts in "GST"

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

No. GST-ARA-18/2017-18/B-25 (05/04/2018)

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-credit?...

Read More

Bihar to Roll Out intra-state e-way Bill WEF April 20th 2018

Notification No. S.O. 180 (19/04/2018)

The e-way bill in respect of movement of goods originating and terminating in the State of Bihar shall not be required to be generated where the consignment value does not exceed Two Lac Rupees....

Read More

Advance Ruling under GST in Simplified Language

Advance Ruling means the decisions or order passed by the Appellate Authority or the Authority on the questions raised by the applicant in relation to supply of goods / services undertaken or proposed to be undertaken by such applicant. Applicant who filed the application for advance ruling may be the registered person or desirous to get ...

Read More

Free book on E-way Bill under GST (April Edition)

This publication of E-way Bill has been specifically designed to provide in-depth knowledge of provisions pertaining to E-way bill under GST in a simplified manner. It covers all the nitty-gritty of the e-way bill in theoretical and practical manner. ...

Read More

GST Anti Evasion team unearths Rs. 41 Crores default in GST payment

Visakhapatnam Central GST Commissionerate unearths Rs.41 Crores default in payment of GST and other taxes. Rs.18.09 Crores recovered....

Read More

Updated Central Goods and Services Tax Rules, 2017 till 18.04.2018

This article have updated Central Goods and Services Tax Rules, 2017 which were initially released on 19th June 2017 and amended by various notifications issued from time to time.  CGST Rules are updated with notifications issued till 18th April 2018. Details of Initial and Subsequent Notifications :- S. No. Notification No. and Date Tit...

Read More

GST Audit Provisions: Detailed Analysis

While the GST regime emphasizes self-assessment processes, the complexities involved in it make one wary. At this juncture, it is clear that the GST law is not presently simple enough for an assessee to compute his total and taxable turnovers and duly report the same...

Read More

GST Return Filing simplification Model A and Model-B

Reduction in number of Returns to One Return per month. No to-and-fro movement of invoice data (like GSTR → GSTR → GSTR → GSTR1A → GSTR-3). Simplicity of Return design: Summary of outwards supplies and inward supplies with annexure of invoices for outward supplies and inward supplies attracting reverse charge. Taxpayer Interface s...

Read More

ITC on Rent-A-CAB- Possible Issues under GST Regime

In the present article we are mainly concerned with the restrictions with respect to rent-a-cab. Relevant provision is reproduced below: Sec. 17(5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:—...

Read More

Last chance to register for Online GST Certification course

After successfully completing 5 batches for Online GST Certification Couse with more than 5000 successful participants, TaxGuru and GST Professionals announces its 6th and most comprehensive GST batch. Online Course involves 2 classes a week for 3 hrs on weekends for one and half months (30 hrs detailed course). Batch start date 15th Apri...

Read More
Page 1 of 43512345...102030...Last »

Browse All Categories

CA, CS, CMA (3,649)
Company Law (3,705)
Custom Duty (6,857)
DGFT (3,607)
Excise Duty (4,105)
Fema / RBI (3,405)
Finance (3,621)
Income Tax (26,738)
SEBI (2,834)
Service Tax (3,328)

Search Posts by Date

April 2018
M T W T F S S
« Mar    
 1
2345678
9101112131415
16171819202122
23242526272829
30