IGST

Changes in GST Act and Rules applicable from 01.02.2019

DGFT - The Government notifies the applicability of the following acts from 1st February 2019:- CGST (Amendment) Act, 2018 vide notification 2/2019- CGST dated 29.01.2019 IGST (Amendment) Act, 2018 vide notification 1/2019 – IGST dated 29.01.2019, UTGST (Amendment) Act, 2018 vide notification 1/2019- UTGST dated 29.01.2019 GST (Compensation to...

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Section-wise Commentary on IGST (Amendment) Act, 2018

DGFT - Section-wise Commentary on The Integrated Goods and Services Tax (Amendment) Act, 2018 THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 No. 32 OF 2018 [29th August, 2018.] An Act further to amend the Integrated Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India [&helli...

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Analysis of changes in CGST & IGST Acts applicable w.e.f. 01.02.2019

DGFT - We are summarising herewith section-wise tabular presentation of amended CGST Act, 2017and IGST Act, 2017 in comparison with pre-amendment Acts. This tabular also discusses the effect of these amendments along with suggestions as to further simplification of the GST Laws....

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Removal of Pre-Import Condition – Prospective or Retrospective ??

DGFT - 1. Pre-import condition (i.e. import first and then export) was inserted in Notification No. 18/2015 – Customs (as condition no. (xii)) as well as Notification No. 20/2015 – Customs (as condition no. (xiii)) vide Notification No. 79/2017 – Customs dated 13-10-2017. Said condition was required to be met if IGST exemption was claimed...

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CBIC issues 13 GST notification on 29.01.2019 wef 01.02.2019

DGFT - CBIC issues 13 Notifications on 29th January 2018 which includes the following- 1. notifications to specify that Reverse Charge Mechanism on Procurement from Unregistered Dealers which was deferred till 30.09.2019 to be completely withdrawn with effect from 1st February 2019 2. It further notified applicability of CGST (Amendment) Act,201...

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CBIC releases 44 GST Notification / Circular / Order on 31.12.2018

DGFT - GST Council has made several recommendations related to GST Rate Reduction on Good and Services, Late Return Filing Fees Waiver, Extension of Due date of GST Return Filing, Simplification of Annual GST Return and to provide clarification related to GST on Various Services in its 31st GST Council Meeting held on 22nd December 2018. To [&he...

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CBIC extends due date of filing Form GSTR-9, GSTR-9A & GSTR-9C

DGFT - CBIC extended Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 2019 vide Press Release Dated 7th December, 2018. Official Order is expected today. FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C ha...

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Govt. introduces 4 GST Amendment bills in Lok Sabha

DGFT - Govt. introduces in Lok Sabha today Central Goods and Services Tax (Amendment) Act, 2018, Integrated Goods and Services Tax (Amendment) Act, 2018 , Union Territory Goods and Services Tax (Amendment) Act, 2018 and Goods and Services Tax (Compensation to States) Amendment Act, 2018. Bills are likely to get passed in this session of Parliame...

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

DGFT - 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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IGST on Goods warehoused in FTWZ & supplied to a DTA unit

In re M/s. The Bank of Nova Scotia (AAR Tamilnadu) - In re M/s. The Bank of Nova Scotia (AAR Tamilnadu) 1. Whether IGST is payable on Goods warehoused in FTWZ and supplied to a DTA unit, in addition to the customs duty payable [i.e. Basic Customs Duty(BCD) + IGST] on removal of goods from the FTWZ unit? 1. For supply of warehoused goods, while being [...

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GST on movement of goods from HO to branches in other states for further supply of goods on hire

In re Sanghvi Movers Limited (GST AAR Maharashtra) - Circular No.21/21/2017 - IGST which exempts from tax interstate movement of rigs, tools, spares, and all goods on wheels [ like cranes ] where interstate movement of such goods is not for further supply of same goods is not applicable to the facts of present transaction as in the present case inters...

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GST payable on Overseas Education Advisory to students in India: AAR

In re Global Reach Education Services Pvt Ltd (AAR Kolkata) - The Applicant states that it provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling on whether the service provided to the Universities abroad is to be considered export within the meaning of Section 2(6) of the Inte...

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GST regime is not tax friendly & GST Website must provide easy access to Taxpayer: Bombay HC

Abicor and Binzel Technoweld Pvt. Ltd. V/s Union of India and Anr. (Bombay High Court) - A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. The special sessions of Parliament or special or extraordinary meetings of Council would ...

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GST: HC cannot entertain an appeal in respect of classification issues or matters concerning tax rate

M/s. Jaap Auto Distributors Vs. The Assistant Commissioner of Customs (Madras High Court) - M/s. Jaap Auto Distributors Vs Assistant Commissioner of Customs (Madras High Court) A Writ Court cannot make a fact finding exercise to ascertain, which would be an appropriate entry under which the goods are to be classified. In fact, under the normal course in respect of classification disputes, ...

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IGST Export Refunds-resolution of errors-reg

Public Notice No. 11/2019-JNPT - (05/02/2019) - The processing of IGST refund claims on exports is fully automated. Majority of refunds claims are getting processed and sanctioned within five days of filing of GSTR-1 and GSTR-3B returns. ...

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IGST exemption on supply of services having place of supply in Nepal or Bhutan Reg.

Notification No. 2/2019- Integrated Tax (Rate) [G.S.R. 86(E)] - (04/02/2019) - Exemption to Supply of services where place of supply is Nepal & Bhutan, against payment in rupees–  Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or ...

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IGST Registration provision amended to align Special Category States

Notification No. 03/2019–Integrated Tax [G.S.R. 69(E)] - (29/01/2019) - Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts vide Notification No. 03/2019 – Integrated Tax dated 29th January, 2019. Pr...

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GST Registration of Jewellery, goldsmiths & silversmiths- Reg.

Notification No. 02/2019–Integrated Tax [G.S.R. 68(E)] - (29/01/2019) - Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)  were mentioned in Serial No. 151 of Annexure to Rule 138 but after a...

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IGST (Amendment) Act, 2018 applicable from 1st February, 2019

Notification No. 01/2019–Integrated Tax [G.S.R. 67(E)] - (29/01/2019) - CBIC notifies applicability of IGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide  Notification No. 01/2019 – Integrated Tax Dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notificatio...

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Recent Posts in "IGST"

IGST Export Refunds-resolution of errors-reg

Public Notice No. 11/2019-JNPT (05/02/2019)

The processing of IGST refund claims on exports is fully automated. Majority of refunds claims are getting processed and sanctioned within five days of filing of GSTR-1 and GSTR-3B returns. ...

Read More

IGST exemption on supply of services having place of supply in Nepal or Bhutan Reg.

Notification No. 2/2019- Integrated Tax (Rate) [G.S.R. 86(E)] (04/02/2019)

Exemption to Supply of services where place of supply is Nepal & Bhutan, against payment in rupees–  Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees...

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IGST on Goods warehoused in FTWZ & supplied to a DTA unit

In re M/s. The Bank of Nova Scotia (AAR Tamilnadu)

In re M/s. The Bank of Nova Scotia (AAR Tamilnadu) 1. Whether IGST is payable on Goods warehoused in FTWZ and supplied to a DTA unit, in addition to the customs duty payable [i.e. Basic Customs Duty(BCD) + IGST] on removal of goods from the FTWZ unit? 1. For supply of warehoused goods, while being […]...

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Changes in GST Act and Rules applicable from 01.02.2019

The Government notifies the applicability of the following acts from 1st February 2019:- CGST (Amendment) Act, 2018 vide notification 2/2019- CGST dated 29.01.2019 IGST (Amendment) Act, 2018 vide notification 1/2019 – IGST dated 29.01.2019, UTGST (Amendment) Act, 2018 vide notification 1/2019- UTGST dated 29.01.2019 GST (Compensation to...

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Section-wise Commentary on IGST (Amendment) Act, 2018

Section-wise Commentary on The Integrated Goods and Services Tax (Amendment) Act, 2018 THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 No. 32 OF 2018 [29th August, 2018.] An Act further to amend the Integrated Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India [&helli...

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Free Book on Goods & Services Tax In India (Updated till 31st Jan 2019)

As you are aware that the Government has put in the public domain the Revised GST Law on 26th November 2016. In this regard, please find attached our e-book on Revised GST law containing:...

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CBIC issues 13 GST notification on 29.01.2019 wef 01.02.2019

CBIC issues 13 Notifications on 29th January 2018 which includes the following- 1. notifications to specify that Reverse Charge Mechanism on Procurement from Unregistered Dealers which was deferred till 30.09.2019 to be completely withdrawn with effect from 1st February 2019 2. It further notified applicability of CGST (Amendment) Act,201...

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IGST Registration provision amended to align Special Category States

Notification No. 03/2019–Integrated Tax [G.S.R. 69(E)] (29/01/2019)

Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts vide Notification No. 03/2019 – Integrated Tax dated 29th January, 2019. Provided that the aggregate value of such ...

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GST Registration of Jewellery, goldsmiths & silversmiths- Reg.

Notification No. 02/2019–Integrated Tax [G.S.R. 68(E)] (29/01/2019)

Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)  were mentioned in Serial No. 151 of Annexure to Rule 138 but after amendment in Rules same are mentioned in...

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IGST (Amendment) Act, 2018 applicable from 1st February, 2019

Notification No. 01/2019–Integrated Tax [G.S.R. 67(E)] (29/01/2019)

CBIC notifies applicability of IGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide  Notification No. 01/2019 – Integrated Tax Dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 01/2019 – Integrated Tax New Del...

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