GST - Page 31

Applicability of B2C dynamic QR code provisions extended to 30.09.2021

Notification No. 28/2021-Central Tax [G.S.R. 450(E)] 30/06/2021

CBIC vide Notification No 28/2021 dated 30.06.2021 extends applicability of B2C dynamic QR code provisions to 30.09.2021 instead of from July 1,2021. Ministry Of Finance (Department of Revenue) (Central Board Of Indirect Taxes And Customs) New Delhi Notification No. 28/2021-Central Tax | Dated: 30th June, 2021 G.S.R. 450(E).—In exercise...

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Message of FM on 4 Years of GST

Today marks the fourth anniversary of a historic tax reform, the GST, which was introduced on this day in the year 2017. It is a matter of great satisfaction that we have overcome most challenges, including two waves of the unprecedented COVID-19 pandemic, in providing stability to this new tax regime....

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CBIC to honour tax payers contributing to GST success story

On the eve of completion of 4 years of the GST, CBIC to honour the tax payers contributing to the GST success story. CBIC to issue certificates of appreciation to honour contributions of tax payers...

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4 Years Journey of GST & Future Path

1st July will always be remembered by all the stake holders including trade & industries, tax administrations and also all the consumers, since the dream of One-Nation-One-Tax was achieved in the federal structure of India. Therefore, 1st July should be dedicated to the memory of Late Arun Jaitely. The dream of implementing One-Nation...

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GST on Restaurants services

ALL ABOUT GST – RESTAURANTS Particulars Regular Tax Payer Composite Tax Payer Registration Limit Minimum Turnover   Rs 20 Lakhs Maximum Turnover Rs. 1.5 Cr Territory of Business No restriction on supply Limited to Intra-State Supply Input tax credit If GST output is 5% then No ITC allowed If GST output is 18% then ITC is […]...

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ITC cannot be claimed on debit notes issued in FY 2020-21 pertaining to transactions made in FY 2018-19

Even after amendment in Section 16(4) of CGST Act, the ITC on Debit Notes should be seen w.r.t. the FY for which corresponding invoices were issued instead of FY in which Debit Notes were issued....

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Taxing Conundrum-Export of Intermediary Services

The constitutional validity of Section 13(8)(b) of the IGST Act, 2017 (Act) has been examined by Gujarat High court and then Bombay High court. While the division bench of the Gujarat High court upheld the said provision, the division bench of the Bombay High court took a divergent view. Justice Ujjal Bhuyan of the Bombay […]...

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Provisional Attachment Under GST

Provisional attachment of any property can be made to enforce or protect recovery of tax demands under the GST law. Where the proper officer consider it expedient in the interest of revenue, he may for reasons to be recorded in writing may require the taxable person to pay the demanded amount within a period shorter […]...

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Documents required/checklist for GST registration

Article explains Documents required/checklist for GST registration of Proprietorship, Partnership, Hindu Undivided Family,Limited Liability Partnership, Public Limited Company/Private Limited Company/Unlimited Company, Society/Club/Trust/AOP/BOI and Government Department/Local Authority/Statutory Body. The following documents are required...

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Functionality to register complaint on misuse of PAN in GST Registration

FUNCTIONALITY TO CHECK MISUSE OF PAN To address the complaint related to misuse of PAN for obtaining GST registration, a functionality to register such complaints on GST Portal has been introduced. It will check the misuses, control the frauds and help officers in enquiry and cancellation of such registration. Once complaint is registered...

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August 2021