Goods and Services Tax - Discover the 2023 amendment to the IGST Act on the place of supply for sales to unregistered persons. Understand the impact on taxation and compliance....
Goods and Services Tax - In GST, the concept of a place of supply has been made relevant not only for the supply of services but also for the transaction of goods. In this article, we shall be discussing on provisions relating to the place of supply of goods. Which tax is to be levied (IGST or CGST and SGST/UTGST) […]...
Goods and Services Tax - AMENDMENTS RELEATING TO CGST ACT 2017 ♦ THE COMPOSITION SUPPLIER MAY SUPPLY GOODS THROUGH E-COMMERCE OPERATORS: [ SEC 10] → Section 10 of CGST Act, 2017, amended to remove restriction imposed on registered person suppling “goods” through E-commerce Operator from opting in for composition scheme. → √ Now registered Person suppl...
Goods and Services Tax - Determination of place of supply is very important as it helps to determine if the supply is intra-state or inter-state. In case supply is intra-state, CGST and SGST is payable whereas if the supply is inter-state IGST is payable. In case of intra-state supply (i.e., supply within a state or union territory), GST rate gets […]...
Goods and Services Tax - Whether a person who is already registered in one state has one immovable property in another state, is required to be registered in another state too for providing service related to Renting of Immovable property?...
Jabil Circuit India Private Limited Vs Union of India (Bombay High Court) - Petitioner seeks an order and direction against to it to rectify inadvertent mistake in mentioning incorrect place of supply in Form GSTR1 ...
Circular No. 184/16/2022-GST - (27/12/2022) - Clarification on the entitlement of input tax credit (ITC)where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax (IGST) Act , 2017 vide Circular No. 184/16/2022-GST Dated 27th December, 2022. Circular No. 184/16/2022-...
Notification No. 03/2021-Integrated Tax [G.S.R. 383(E)] - (02/06/2021) - Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient so as to give effect to the recommended by GST Council in its 43rd meeting held on 28.05.2021 vide Notification No. 0...
Circular No. 184/16/2022-GST - 27/12/2022
Jabil Circuit India Private Limited Vs Union of India (Bombay High Court) -