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Goods and Services Tax - Under GST, a composite supply would mean a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply:...
Read MoreGoods and Services Tax - Under the GST regime, an “invoice” or tax invoice means the tax invoice referred to in section 31 of the GST Act, 2017. This section mandates the issuance of an invoice or a bill of supply for every supply of goods or services. ...
Read MoreGoods and Services Tax - GST being implemented in our country is a dual GST i.e. to say every supply attracting the levy will be leviable to both Central tax and State tax. So does this mean that if a taxpayer is aggrieved by any such transaction, he will have to approach both the authorities for exercising his right of appeal? The answer is a plain NO....
Read MoreGoods and Services Tax - Aggregate Turnover: total value of (Taxable supplies + exempt supplies + export of goods and services + inter-state supplies) in a Financial Year. Since Composition Taxable person cannot make inter-state supply, value of inter-state supply has to be Zero in case of such Taxable person. Further, for determination of aggregate turnover, the...
Read MoreGoods and Services Tax - GST (Goods and Services Tax) was enacted w.e.f. July 1, 2017 all over India except the state of Jammu and Kashmir. However, the J&K assembly also passed the new legislature and enacted the same w.e.f. July 8, 2017 and India became the 165th country to implement GST around the globe. This major tax reform will […]...
Read MoreGoods and Services Tax - Taxpayers who were provisionally migrated by virtue of being registered under the existing laws, but who are no longer required to be registered under GST, the period of applying for cancellation of registration is being extended up to 30th September, 2017. ...
Read MoreGoods and Services Tax - CHARGEWISE LIST OF HELP-DESK OFFICERS FOR THE PURPOSE OF HELP DESK SERVICE REGARDING MATTERS RELATED TO GST Name of Charge Name of Officer Designation VOIP Number Email address SALT LAKE ABHIJIT CHATTERJEE JCCT 7122-1592 jc-st.ctd-wb@wbcomtax.gov.in BANIKU MAR CHAKRABORTY STO 7122-1610 bani.k.chakraborty@wbcomtax.gov.in SAMIR KUMAR JANA S...
Read MoreGoods and Services Tax - With the objective of ensuring smooth rollout of GST and taking into account the feedback received from the trade and industry regarding the provisions of deduction of tax at Source under Section 51 of the CGST / SGST Act 2017 and collection of tax at source under Section 52 of the CGST / SGST Act 2017, the following has been decided :-...
Read MoreJ K Mittal & Company Vs. Union Of India & Ors. (Delhi High Court) - In this case Delhi High Court held that as of date there is no clarity on whether all legal services (not restricted to representational services) provided by legal practitioners and firms would be governed by the reverse charge mechanism. ...
Read MoreC.No.V (Law)HQ/HC/EX/20/2017/466 - (20/09/2017) - In the light of the direction given by Hon'ble Rajasthan High Court in C.W. No. 15239/2017 titled as Rajasthan Tax Consultants Association Vs UOI & Ors. We are enclosing list of E-mail addresses of CGST Divisions of Rajasthan....
Read MoreWest Bengal Act XXVIII of 2017 - (10/09/2017) - THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 An Act to make a provision for levy and collection of tax on intra- State supply of goods or services or both by the State of West Bengal and the matters connected therewith or incidental thereto....
Read MoreOrder No. 02/2017-GST - (18/09/2017) - Commissioner of State Tax, on the recommendations of the Council, hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st October, 2017....
Read MoreNotification No. MGST. 1017/C.R.146/ Taxation-1 - (07/09/2017) - Government of Maharashtra hereby constitute the State Level Screening Committee consisting of following officers, namely : (a) Shri Omnarayan Bhangdiya–Additional Commissioner of State Tax, Maharashtra State. (b) Shri Suresh Krishnani–Commissioner GST, Mumbai, Government of India. ...
Read MoreNotification No.-26/2017-State Tax - (07/09/2017) - No. MGST-1017/C. R. 150/Taxation-1.—In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act), the Government of Maharashtra, on the recommendations of the Council, hereby waives the late f...
Read MoreC.No.V (Law)HQ/HC/EX/20/2017/466 - (20/09/2017) -
West Bengal Act XXVIII of 2017 - (10/09/2017) -
Order No. 02/2017-GST - (18/09/2017) -
Notification No. MGST. 1017/C.R.146/ Taxation-1 - (07/09/2017) -
Notification No.-26/2017-State Tax - (07/09/2017) -
Notification No. 27/2017-State Tax - (05/09/2017) -
Notification No. 25/2017- State Tax - (30/08/2017) -
S.O. No. 69 - (26/08/2017) -
Trade Circular No: 37T of 2017 - (24/08/2017) -
Notification No. 23/2017-State Tax (Rate) - (22/08/2017) -
