SGST

4 important Videos on GST Credit & RCM liability

Goods and Services Tax - Videos on multiple topics of Outward supply and GST ITC for preparation & hand holding of GSTR 9/GSTR 9C for FY 2018-19.  These videos are very important for basic understanding of taxpayers, professionals, etc. Speaker in the all the Videos is Learned CA Bimal Jain. Videos are on following for Topics- 1. Reconciliation of GST [&hell...

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Refund of Tax Paid In Wrong Head-CGST/SGST Vs IGST

Goods and Services Tax - 1. The provisions of CGST/SGST Act, enables a taxpayer to claim for a refund  of the tax levied on the particular supply of Goods and Services. Likewise, a person having GSTregistration can claim for refundon tax paid for the intra-state supply which is consequently held to be inter-state supply and vice versa. 2. The applicant […...

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When GST Refund not available for Exporters

Goods and Services Tax - Under section 16 of IGST Act 2017, exports are considered as zero rated supplies. Zero rated supplies means where the GST burden on both inputs and outputs is zero. This is mainly to make Indian Goods and Services competitive in the international market. GST Act has prescribed ways to achieve this mainly. 1. Export of […]...

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SOP to be followed by Exporters for Refunds

Goods and Services Tax - For Exporter, refund of GST is available under Section 54 of CGST and SGST Act. Refund is available in following cases  1) IGST paid on Zero rated supplies 2) Tax paid on inputs for Zero rated supplies (Export supplies) 3) Inverted Duty Structure 4) If taxable person has paid excess tax by mistake 5) Excess […]...

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Summary of GST Notifications & Circulars from 16.03.2020 to 23.03.2020

Goods and Services Tax - CBDT has recently issued Notification No. 09/2020– Central Tax on 16/03/2020, Notification No.  10/2020–Central Tax to Notification No. No. 14/2020–Central Tax on 21st March 2020 and Notification No. 15/2020-Central Tax to Notification No. 29/2020-Central Tax on 23/03/2020. In addition to that CBIC issued one Central Tax Circulars ...

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CBIC releases 44 GST Notification / Circular / Order on 31.12.2018

Goods and Services Tax - 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

Goods and Services Tax - 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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GST: Time to opt Composition scheme & to apply registration cancellation extended

Goods 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. ...

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West Bengal GST Helpline Number

Goods 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...

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Postponement of provision related to TDS & TCS of CGST / SGST Act 2017

Goods 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 :-...

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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 on legal services lacks clarity and creating doubts: Delhi HC

J 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. ...

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Guidelines for online e-hearing before GST AAR Maharashtra

Trade Circular ARA-01T of 2020 - (02/11/2020) - The Authority for Advance Ruling under Maharashtra Goods and Services Tax Act, 2017 will be conducting physical hearing of all applicants from its establishment at Mumbai, in respect of Advance Ruling Application filed by the said applicants....

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Sub-ordination of officers appointed under MGST Act, 2017- Reg

Notification No. GST-1020/C.R.15A/Taxation 1. EO No. 115 - (21/05/2020) - Seeks to amend Notification No. GST. 1017/C.R. 94(B)/Taxation-1, Dated 21.6.2017 (regarding sub-ordination of the officers appointed under MGST Act, 2017) FINANCE DEPARTMENT Madam Cama Marg, Hutatma Raiguru Chowk, Mantralaya, Mumbai 400032, dated the 21 st May, 2020. NOTIFICATION MAHARASHTRA GOODS A...

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Govt notifies Revisional Authority under section 108 of MGST Act

Notification No. GST-1020/C.R.15/Taxation 1. EO No. 115 - (21/05/2020) - Seeks to authorizes the officers under MGST Act 2017, as the Revisional Authority for revision of decision or orders as referred in section 108 of MGST Act FINANCE DEPARTMENT Madam Cama Marg, Hutatma Raiguru Chowk, Mantralaya, Mumbai 400032, dated the 21 st May, 2020. NOTIFICATION MAHARASHTRA GOODS ...

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Reimbursement of SGST to hotels and tour operators in Rajasthan

No. F.12(46)FD/Tax/2017-PtN-146 - (23/03/2020) - Rajasthan Government decided to provide reimbursement of State Tax (SGST)  due and deposited by hotels and tour operators registered under Rajasthan Goods and Services Tax Act, 2017 vide its order dated 23-03-2020. GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) ORDER No. F.12(46)FD/Tax/2...

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SOP to be followed by exporters- GST Refund

Trade Circular No. 05T of 2020 - (19/03/2020) - As you are aware, several cases of monetization of credit fraudulently obtained or ineligible credit through refund of Integrated Goods & Service Tax (IGST) on exports of goods have been detected in past few months. On verification, several such exporters were found to be non-existent in a number of...

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Recent Posts in "SGST"

Guidelines for online e-hearing before GST AAR Maharashtra

Trade Circular ARA-01T of 2020 (02/11/2020)

The Authority for Advance Ruling under Maharashtra Goods and Services Tax Act, 2017 will be conducting physical hearing of all applicants from its establishment at Mumbai, in respect of Advance Ruling Application filed by the said applicants....

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4 important Videos on GST Credit & RCM liability

Videos on multiple topics of Outward supply and GST ITC for preparation & hand holding of GSTR 9/GSTR 9C for FY 2018-19.  These videos are very important for basic understanding of taxpayers, professionals, etc. Speaker in the all the Videos is Learned CA Bimal Jain. Videos are on following for Topics- 1. Reconciliation of GST [&hell...

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Sub-ordination of officers appointed under MGST Act, 2017- Reg

Notification No. GST-1020/C.R.15A/Taxation 1. EO No. 115 (21/05/2020)

Seeks to amend Notification No. GST. 1017/C.R. 94(B)/Taxation-1, Dated 21.6.2017 (regarding sub-ordination of the officers appointed under MGST Act, 2017) FINANCE DEPARTMENT Madam Cama Marg, Hutatma Raiguru Chowk, Mantralaya, Mumbai 400032, dated the 21 st May, 2020. NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1020 ...

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Govt notifies Revisional Authority under section 108 of MGST Act

Notification No. GST-1020/C.R.15/Taxation 1. EO No. 115 (21/05/2020)

Seeks to authorizes the officers under MGST Act 2017, as the Revisional Authority for revision of decision or orders as referred in section 108 of MGST Act FINANCE DEPARTMENT Madam Cama Marg, Hutatma Raiguru Chowk, Mantralaya, Mumbai 400032, dated the 21 st May, 2020. NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1020...

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Refund of Tax Paid In Wrong Head-CGST/SGST Vs IGST

1. The provisions of CGST/SGST Act, enables a taxpayer to claim for a refund  of the tax levied on the particular supply of Goods and Services. Likewise, a person having GSTregistration can claim for refundon tax paid for the intra-state supply which is consequently held to be inter-state supply and vice versa. 2. The applicant […...

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When GST Refund not available for Exporters

Under section 16 of IGST Act 2017, exports are considered as zero rated supplies. Zero rated supplies means where the GST burden on both inputs and outputs is zero. This is mainly to make Indian Goods and Services competitive in the international market. GST Act has prescribed ways to achieve this mainly. 1. Export of […]...

Read More

SOP to be followed by Exporters for Refunds

For Exporter, refund of GST is available under Section 54 of CGST and SGST Act. Refund is available in following cases  1) IGST paid on Zero rated supplies 2) Tax paid on inputs for Zero rated supplies (Export supplies) 3) Inverted Duty Structure 4) If taxable person has paid excess tax by mistake 5) Excess […]...

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Summary of GST Notifications & Circulars from 16.03.2020 to 23.03.2020

CBDT has recently issued Notification No. 09/2020– Central Tax on 16/03/2020, Notification No.  10/2020–Central Tax to Notification No. No. 14/2020–Central Tax on 21st March 2020 and Notification No. 15/2020-Central Tax to Notification No. 29/2020-Central Tax on 23/03/2020. In addition to that CBIC issued one Central Tax Circulars ...

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Reimbursement of SGST to hotels and tour operators in Rajasthan

No. F.12(46)FD/Tax/2017-PtN-146 (23/03/2020)

Rajasthan Government decided to provide reimbursement of State Tax (SGST)  due and deposited by hotels and tour operators registered under Rajasthan Goods and Services Tax Act, 2017 vide its order dated 23-03-2020. GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) ORDER No. F.12(46)FD/Tax/2017-PtN-146 Jaipur, dated: 23-03-2020 Su...

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SOP to be followed by exporters- GST Refund

Trade Circular No. 05T of 2020 (19/03/2020)

As you are aware, several cases of monetization of credit fraudulently obtained or ineligible credit through refund of Integrated Goods & Service Tax (IGST) on exports of goods have been detected in past few months. On verification, several such exporters were found to be non-existent in a number of cases. In all these cases it has been f...

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Nature of Supply in GST

Supply of goods or Services IN GST has to determine whether the supply is 1. Inter-state Supply or 2. Intra-state Supply in GST which is After the Above segregation one can determine the right taxes on the supply which is as follows: 1. if it is Inter- State Supply —— > Tax – IGST 2. […]...

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Kerala GST department forms GST Grievance Redressal Committee

Notification No. 01/2020 - State Tax (20/02/2020)

The proposed GST Grievance Redressal Committee is to consist of the Chief Commissioner of Central Tax (Co-chair), Commissioner of State Tax (Co-chair), Representatives of Trade Associations upto 12 nos., Representatives of prominent Associations of Tax professionals upto 4 nos., Central and State Nodal officers of ITGRC (IT Grievance Red...

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Reimbursement of SGST in case of movies – Panipat & Tanhaji

Trade Circular No. 01T of 2020 (06/02/2020)

The Government of Maharashtra has now issued GRs regarding reimbursement of SGST in case of movies Panipat and Tanhaji: The Unsung Warrior. In view of the above, the present circular is issued for instructions regarding the procedures....

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GST: Delegation of powers for blocking of ITC under rule 86A

Notification No. D.C.(A&R)-2/GST/PWR/Section/2017-18/ADM-8 (24/01/2020)

Delegation of powers to all the Deputy Commissioners, Assistant Commissioners and to all the State Tax Officers for blocking of ITC under rule 86A of MGST Rules, 2017 COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated 24th January 2020 Order MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. D.C.(A&...

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Liability to File Kerala Flood Cess Return

Circular No. 10/2019 (Kerala) (21/10/2019)

As per Rule 3 (1) of Kerala Flood Cess Rules, 2019, only taxable persons are liable to file Kerala Flood Cess Return in Form KFC-A and to pay Kerala Flood Cess. If the taxable persons has no supply liable to Kerala Flood Cess during a Financial Year, they are not liable to file Kerala Flood Cess Return....

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Cancellation/Deregistration of GSTIN

Circular No. 77/2019-GST (Assam) (21/10/2019)

Section 29 of the Assam GST Act categorically ordains a Proper Officer to cancel registration of a taxpayer that yields no revenue to the exchequer or does not comply with the mandatory provisions of return submission within a definite time or obtained registration with fraudulent motif....

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Special Drive for Cancellation of GST Registration of Return Defaulters

Circular No. 09/2019 (Kerala) (21/10/2019)

SGST Dept. - Goods and Service Tax - Action against Return Defaulters - Special Drive for Cancellation of Registration of Return Defaulters -instructions issued- In the interest of revenue, registration of all the return defaulters who had failed to file returns has to be cancelled to ensure that the non-filing of return will not cost the...

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Reimbursement of SGST applicable on tickets of Mission Mangal movie

Trade Circular No. 48T of 2019 (13/09/2019)

You are aware that Mission Mangal movie which is based on the Mangalyan mission of Indian Space Research Organisation (ISRO) is released throughout India. Our scientists, mainly women scientists, have given their valuable contribution to the success of this mission....

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Section 138E of RGST Act extended till 21st Nov, 2019

F.12(56)FD/Tax/2017-Pt.111-53 (20//0/8/20)

State Govt. of Rajasthan has issued a notification no. F.12(56)FD/Tax/2017-Pt. 111-53 dated 20-08-2019 extending date of applicability of Rule 138E of inserted vide Rule 12 of Rajasthan State Goods and Service Tax (Fourteenth) Amendment Rules, 2018 from 21-08-2019 to 21-11-2019. Originally Rule 138E was supposed to come into effect from 2...

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Reimbursement of SGST applicable on tickets of Super 30 movie

Trade Circular No. 43T of 2019 (07/08/2019)

You are aware that Super 30 movie which gives an important social message in the field of education is released throughout India. To promote this social message, Government of Maharashtra has issued above referred GR wherein Government is going to reimburse to the registered theatre the component of State Goods and Services Tax (SGST) pro...

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Delhi exempts film “Super 30” from DGST

No. F.3(270)/Policy-GST/2019/1470 (26/07/2019)

The reimbursement of amount equivalent to DGST, payable & deposited on services by way of admission to exhibition of film Super 30 in Multiplexes/ Cinema Halls of Delhi is allowed,...

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New Utilization of Input Tax Credit Rules Effective from 1st April, 2019

The input tax credit utilization rule has undergone a huge roller coaster ride since introduction of the Goods and Service Tax Law. Every registered taxpayer dealing with the GST would be much concerned about the input tax credit utilization rules since it directly affects its finance and working capital at a large. Stage-wise provisions ...

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MGSTD: Deemed adoption of certain GST Circulars issued by CBIC

Trade Circular (GST) No. 39T of 2019 (05/07/2019)

Office of the Commissioner of State Tax (GST), 8th floor, New Building, GST Bhavan, Mazgaon, Mumbai-400010. TRADE CIRCULAR To, …………… …………… No. JC (1-10)-1/GST/2019/CBIC Circular(s)/ADM-8 Mumbai, dated 05.07.2019 Trade Circular (GST) No. 39 T of 2019. Subject: Deemed adoption of c...

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GST annual figures for 2018-19 to be reported in Cost Records/ Cost Audit Annexures/ Reports

As per section 148 of the Companies Act 2013, the specific companies are required to maintain the cost records (having turnover exceeding Rupees Thirty-Five Crores*) and/or are supposed file Cost Audit Reports (for companies having turnover exceeding Fifty/Hundred Crores*) with Ministry of Corporate Affairs....

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FAQS on SGST (Punjab Goods and Service Tax Act 2017)

Q.1 What do you mean by SGST? Ans. Under GST, SGST is a tax levied on Intra State supplies of both goods and services by the State Government and will be governed by the SGST Act. As explained above, CGST will also be levied on the same Intra State supply but will be governed by […]...

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Treatment of CGST and SGST paid in another State (Inter State Transaction)

Basic Understanding on CGST & SGST Paid in another State (Inter State Transaction without IGST) ♠ Very often a taxpayer can find himself in a situation where he is possession of Invoices for interstate purchases or interstate expenses incurred by him and he has paid CGST and SGST on such invoices of another state and […]...

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Treatment of wrong kind of tax payment viz, CGST and SGST /UTGST In lieu of IGST and vice versa

Treatment of wrong kind of tax payment viz, CGST and SGST /UTGST In lieu of IGST and vice versa. Introduction: ♣ It is possible to come across situations where a registered person has paid the wrong kind of tax viz, CGST and SGST / UTGST in lieu of IGST and vice versa. Therefore, such incorrect […]...

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Kerala Flood Cess- All you want to know

While the taxpayers have been rejoicing with the introduction of GST that levy of Cess has been done away with, there are constitutional powers granted to GST Council for levy of cess during a national calamity/disaster. The said power has been exercised by the GST council and the state Government of Kerala, levying ‘Kerala Flood [&hell...

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FAQs on Kerala Flood Cess

Q.1 What is the rate of Kerala Flood Cess? Ans: The rates of Cess are as follows: Goods taxed at the rate of 1.5% KGST-0.25% Cess Goods taxed at the rate of 6%,9% and 14% KGST-1% Cess All services under SGST-1% Cess Q.2 What are the types of supply which would attract Kerala Flood Cess? […]...

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Kerala Flood Cess levy and collection postponed to 1st July 2019

G.O.(P) No.81/2019/TAXES (31/05/2019)

The effective date of implementation of Kerala Flood Cess is from 1st July 2019 Government have decided to appoint the date of levy and collection of the Kerala Flood Cess with effect from the 1st day of July,2019 instead of earlier decided 1st June 2019. GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.81/2019/TAXES  ...

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Kerala Flood Cess Rules, 2019 applicability postponed to 31.07.2019

G.O. (P) No.82/2019/TAXES (31/05/2019)

Government have decided to postpone the date of applicability of Kerala Flood Cess Rules 2019 with effect from the 1st day of July,2019 instead of earlier decided 1st June 2019. GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No.82/2019/TAXES    Dated, Thiruvananthapuram, 31st May,2019 S.R.O. No………R...

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GST: Scrutiny of self assessed returns filed by registered persons

Circular No. 07/2019 (30/05/2019)

SGST – Scrutiny of self assessed returns filed by registered persons -Discrepancies noticed – Failure to take corrective measures to rectify the discrepancies – Completion of assessments – guidelines issued- reg. Office of the Commissioner of State Goods and Services Tax Department Government of Kerala, Thiruvananthapu...

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GST Registration Limit of 40 Lakh in UP for exclusive goods suppliers

Notification No.- KA.NI-2-807/XI-9(47)/17- U.P. Act-1-2017-Order-(35)-2019 (28/05/2019)

UP GST notifies that Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees as the category of persons exempt from obtaining GST registration. Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provision of clause (3)...

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Kerala Flood Cess Rules, 2019

G.0.(P) No. 80/2019/Taxes / S.R.O.No. 359/2019 (25/05/2019)

Kerala Flood Cess shall be levied on intra-state supplies of goods or services or both made by a taxable person to an unregistered person in respect of supplies specified in the TABLE under sub-clause (2) of clause 14 of the Kerala. Finance Bill, 2019:...

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Kerala imposes Kerala Flood Cess with effect from 1st June 2019

G.0.(P) No. 79/2019/Taxes / S.R.O. No. 358/2019 (25/05/2019)

Government of Kerala hereby appoint the 1st day of June, 2019 as the date with effect from which the cess under the said clause shall be levied and collected....

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GST on construction of Affordable Houses in Mumbai Metropolitan Region

Trade Circular No. 37T of 2019 (17/05/2019)

List of metropolitan cities provided in the said clause includes Mumbai (whole of MMR i.e. Mumbai Metropolitan Region) with its respective geographical limits prescribed by an order issued by the Central or State Government in this regard....

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Submission of Form for one time option to pay tax on construction of apartments

Circular No. 56/2019-GST (10/05/2019)

Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (it), against serial number 3 in the Table in the rate notification no. 03/2019, as the case may be, by 20th of May, 2019-reg....

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One time option to pay GST tax on construction of apartments in project: Form & Procedure

Trade Circular (GST) No. 19T of 2019 (08/05/2019)

Trade Circular (GST) No. 19T of 2019- Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the 10th of May, 2019....

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GST: Casual & Non-Resident Taxable Person- Registration, Return, Refund, ITC, Invoice

Trade Circular (GST) No. 18T of 2019 (07/05/2019)

Trade Circular (GST) No. 18 T of 2019 explains information related to  Casual Taxable Person (CTP) and Non-Resident Taxable Person (NRTP) of GST Registration, GST Return, GST Refund, Input Tax Credit (ITC) and Tax Invoice. Office of the Commissioner of State Tax, 8th Floor, GST Bhavan, Mazgaon, Mumbai. TRADE CIRCULAR No. JC(HQ)-1/GST/201...

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TNGST: Additional documents to be carried when E-Way Bill expires

Notification No. 3/2019-TNGST/CSTRc.Q4/9879/2019 (02/04/2019)

In case the e-way bill generated in respect of those goods which were brought from other States into the State through multimodal transport gets expired and such goods are intended to be transported to a place other than the place of final delivery mentioned in the expired e-way bill, after clearance from the last port or railway station...

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Jammu and Kashmir Reimbursement of State Taxes’ scheme

Notification No. SRO 134 (26/02/2019)

The scheme shall be called as Jammu and Kashmir Reimbursement of State Taxes for encouraging large investments for industrial development in the State of Jammu and Kashmir...

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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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Bihar relaxes e-way bill requirement

Notification No. S.O. 14 (14/01/2019)

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 One Lac Rupees...

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CBIC releases 44 GST Notification / Circular / Order on 31.12.2018

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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Clarification on Intra-State E-way Bill limit of Rs. One lac in Maharashtra

Corrigendum to Trade Circular No. 36T of 2018 (19/12/2018)

It is hereby clarified that, there is no change in the monetary limit for the intra-State movement of the goods as provided under the Notification cited at Ref. (1) above. In other words, with effect from 1st July 2018, no e-way bill is required to be generated for the intra-State movement in the State of Maharashtra...

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Maharashtra Goods and Services Tax (Amendment) Act, 2018

Maharashtra Act No. LXVII of 2018 (14/12/2018)

(1) This Act may be called the Maharashtra Goods and Services Tax (Amendment) Act, 2018. (2) Section 1 shall come into force at once. (3) Save as otherwise provided, remaining sections shall come into force on such date as the Government may, by notification in the Official Gazette, appoint and different dates may be appointed for differe...

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

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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Order -Delegation of power under MGST Act, 2017 to State Tax Officers

Notification No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 (04/12/2018)

Commissioner of State Tax, Maharashtra State is hereby pleased to delegate the powers and duties conferred or imposed upon the Commissioner and assign the functions and duties as proper officer, to all the State Tax Officers,...

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Relief in Penalty for minor discrepancies in e-way bill in Maharashtra

Trade Circular No. 36T of 2018 (03/12/2018)

Various representations have been received regarding imposition of penalty in case of minor discrepancies in the details mentioned in the e-way bill although there are no major lapses in the invoices accompanying the goods in movement....

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No further physical verification of same conveyance in Maharashtra unless info of GST Tax Evasion

Trade Circular No. 35T of 2018, (03/12/2018)

It is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder....

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Andhra Pradesh Goods And Services Tax (Amendment) Act, 2018

ACT No. 23 of 2018 (23/10/2018)

Andhra Pradesh Goods And Services Tax (Amendment) Act, 2018 received the assent of the Governor on the 19th October, 2018 and the said assent is hereby first published on the 23rd October, 2018 in the Andhra Pradesh Gazette for general information...

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GSTN & GST Information System- Guidelines for troubleshooting- help desk

NA (19/11/2018)

Kerala State has decided to develop the back end modules for the GST at their end. The development of the state GST backend software was entrusted with National Informatics Centre, Govt of India with the support of development team....

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Clarification on certain issues related to GST refund in Maharashtra

Trade Circular No. 34T of 2018 (15/11/2018)

Trade Cir. No. 34T of 2018 explains on Status of refund claim after issuance of deficiency memo and recredit of electronic credit ledger and Allowing exporters who have received capital goods under EPCG to claim refund of IGST paid on exports. Also Read-Processing of refund under the GST in Maharashtra Office of the Commissioner of [&hell...

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Kerala State Goods And Services Tax (Amendment) Ordinance, 2018

Notification No. 21405/Leg.A2/2018/Law (15/10/2018)

This Ordinance may be called the Kerala State Goods and Services Tax (Amendment) Ordinance, 2018. During the period of operation of this Ordinance, Kerala State Goods and Services Tax Act, 2017 shall have effect subject to amendments specified in sections 3 to 32....

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Processing of refund under the GST in Maharashtra

Trade Circular No. 33T of 2018 (14/11/2018)

Trade Circular 33T of 2018 explains Submission of invoices for processing of claims of GST refund, System validations in calculating GST refund amount,  Re-credit of electronic credit ledger in case of rejection of GST refund claim, Disbursal of GST refund amount after sanctioning by the proper officer, Status of GST refund claim after i...

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e-filing facility to Maharashtra tax payers for smooth GST Compliance

Trade Circular No. 29T of 2018 (24/10/2018)

Maharashtra State GST Department has established dedicated helpdesks in all State GST offices in the state for assisting taxpayers in e-filing of various applications/forms, namely-1) Registration- Application for New Registration, Amendment and Cancellation. 2) Return - GST 3B, GSTR 1, GSTR 4, GSTR 5, GSTR 6, GSTR 7. 3) Payment- GST 3B r...

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Assam Goods and Services Tax (Amendment) Act, 2018

Notification No. LGL. 123/2017/120 (20/10/2018)

(1) This Act may be called the Assam Goods and Services Tax (Amendment) Act, 2018. (2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Government of Assam may, by notification in the Official Gazette, appoint:...

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Maharashtra Goods and Services Tax (Amendment) Ordinance, 2018

Maharashtra Ordinance No. XXII of 2018 (13/10/2018)

The Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) has been enacted with a view to make a provision for levy and collection of tax on intra-State supply of goods or services or both....

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Principal-agent relationship under Schedule I of HGST Act

Principal-agent relationship under Schedule I of HGST ActMemo No 3332/GST-2 (09/10/2018)

In terms of Schedule I of Haryana Goods and Services Tax Act, 2017, supply of goods by an agent on behalf of the principal without consideration has been deemed to be a supply. ...

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Rajasthan Goods And Services Tax (Amendment) Act, 2018

Notification No. F. 2 (36) Vidhi/2/2018 (04/10/2018)

(1) This Act may be called the Rajasthan Goods and Services Tax (Amendment) Act, 2018. (2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:...

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Karnataka Goods And Services Tax (Amendment) Ordinance, 2018

Karnataka Ordinance No. 01 Of 2018 (29/09/2018)

1) This Ordinance may be called the Karnataka Goods and Services Tax (Amendment) Ordinance, 2018. (2) Save as otherwise provided, the provisions of this Ordinance shall come into force on such date as the Government may, by notification in the Official Gazette, appoint:...

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Haryana Goods and Services Tax (Amendment) Act, 2018

HARYANA ACT NO. 25 OF 2018 - No. Leg. 30/2018 (28/09/2018)

(1) This Act may be called the Haryana Goods and Services Tax (Amendment) Act, 2018. (2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Government may, by notification in the Official Gazette, appoint:...

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No- Intra State E-way Bill upto Rs. 1 Lac in Punjab

Notification No. PA/ETC/2018/175 (13/09/2018)

Government of Punjab has notified that E-Way bill will not be required, Where the movement of Goods  commences and terminates within the State of Punjab without crossing the boundaries of the State of Punjab and consignment value Not exceeds Rs. 1 Lakh. GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION Bhupindra Road, Patiala, Punja...

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Benami GST Registration – measures to prevent evasion of tax

Circular No 19/2018 (07/09/2018)

The registration procedure under Goods and Services Tax Act is simplified with the objective of ease of doing business. After online application, the applicant is deemed registered within 3 days. Therefore, since Oct 2017 in every Quarterly Performance Report, it has been specifically instructed to field officers to verify the new registr...

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GSTR-1 & GSTR-3B Due Date Extended for Certain Class of Taxpayers

The Central extended the due date of GSTR-1 & GSTR-3B for taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka), the due-dates are mentioned below: Notification No. 36/2018 – Central Tax Dated 24th August 2018 1. The return in FORM GSTR-3B for the months of July, 2018 and August, 2018, shall be furnished electroni...

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GSTR-1 Due date extended for certain taxpayers with Turnover upto 1.50 Cr

Notification No. 38/2018-Central Tax (G.S.R. 803(E)) (24/08/2018)

CBIC extends due dates for quarterly furnishing of FORM GSTR-1 for taxpayers taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka) with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 vide Notification No. 38/2018 – Central Tax Dated: 24th August, 2018. Government of India Minist...

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GSTR-1 Due date Extended for certain taxpayers with Turnover >1.50 Cr

Notification No. 37/2018-Central Tax (G.S.R. 802(E)) (24/08/2018)

CBIC extends due dates for furnishing of FORM GSTR-1 for taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka) with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 vide Notification No. 37/2018 – Central Tax Dated: 24th August, 2018. Government of India Ministry of Finance ...

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Extension of Campaign for GST Migration cases to 31.08.2018

Trade Circular No. 21T of 2018 (20/08/2018)

The GST Council in its 28th meeting approved the proposal to open the migration window for taxpayers, who have filed Part A of FORM GST REG-26, but not Part B of the said FORM. Such taxpayers are required to approach the jurisdictional Central Tax/State Tax nodal officers with the necessary details on or before 31st August 2018....

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What are the key highlights of the 4 GST Amendment Bills 2018?

The GST Council has proposed 4 amendment bills on seventh August 2018 to the CGST Act-2017, IGST Act-2017, UTGST Act-2017, and GST (Compensation to States) Act-2017....

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GST: Mechanism to deal with High-pitched / Un-reasonable demands

Circular No. CCST ,Ref.No.GST/36/2018 (13/08/2018)

In continuation of the measures of this department relating to the grievances of tax payers, the department desires to create a mechanism to deal with high pitched/ un-reasonable demands. There will four Nodal Committees in the State as follows to receive grievances of the tax payers....

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Govt. Publishing list of Taxpayers communicated to GSTN for IT redressal

Trade Circular No. 20T of 2018 (13/08/2018)

The taxpayers, who have submitted their technical issues, are now following with the department to get the updates on the status of their issue. The trade is hereby made aware that the cases, which are being shared with GSTN for resolution under the IT Redressal mechanism, are published by the department on department's portal www.mahagst...

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Exemption from e-way bill for job work in Rajasthan

No. F.17 (131) ACCT/GST/ 2018/3743-3751 (06/08/2018)

In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said Rules, I, Alok Gupta, Commissioner of State Tax, Rajasthan, after consultation with the Chief Commissioner of Central Tax, Jaipur Zone...

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TDS under GST

The concept of TDS has been incorporated under GST with the intent to bring high value transactions under control. Although, GST has no effect on tax revenue of Government,the underlying aim is to enhance the control and prevent tax evasion.The provisions regarding TDS are goverened by section 51 of the CGST Act,2017....

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Recommendations of 28th GST Council Meeting- Whats good & whats not

The major recommendations are as detailed below:- 1. Composition dealers:- Upper limit of turnover for opting for GST composition scheme to be raised from Rs. 1 crore to Rs. 1.5 crore. Present limit of turnover can now be raised on the recommendations of the Council. > Composition dealers to be allowed to supply services (other than [...

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28th GST council meeting- Recommendations and it’s impact in business

The GST Council in its 28th meeting held on 21st July has recommended certain amendments in the CGST Act, 2017, IGST Act, 2017, UTGST Act 2017, and GST (Compensation to States) Act, 2017. A quick glance of certain important recommendations and its impact to most of the common stakeholders. Recommendation Upper limit of turnover for [&hell...

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Registration Number showing inactive on GSTN Common Portal

Order No. F. No. 96/ACTT/GST/2018/391-93 (18/07/2018)

It has been observed that several Tax Payers are coming to the Department with complaint/information that there Registration Number is showing inactive on GSTN Common Portal and therefore they are unable to log in and file their due returns....

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E-way bill exemption on intra-State Goods movement for Job Work in Bengal

Notification No. 14/2018–C.T./GST (12/07/2018)

Generation of e-waybill under the West Bengal Goods and Services Tax Rules, 2017 for an intra-State movement of goods is exempted where such goods are being sent to a job-worker for job work as defined under clause (68) of section 2 of the Central Goods and Services Tax Act, 2017/ the West Bengal Goods and Services Tax Act, 2017 or are be...

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Applicability of Reduced Rate of GST @12% on EPC Works Contact

Circular No. 10034/CT-POL.56/3/2017-policy, (06/07/2018)

Composite Supply of Works Contract Service by the EPC contractors to OPTCL will be taxable @ 12% if it falls under Serial No. 3(vi) of the updated version of the Notification dated 28.06.2017. But if it does not fall under Serial No. 3(vi), it will fall under the residual entry at Serial No. 3(xii) and will be taxable @ 18%....

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GST rate on services rendered by way of plantation activities

Clarification No. POL-56/3/2017-Policy 9160/CT (21/06/2018)

Commissionerate of CT and GST, Odisha (At Cuttack) (Finance Department, Government of Odisha) Clarification No. POL-56/3/2017-Policy 9160/CT, Dated 21st June, 2018 To Director (Finance) Odisha Forest Development Corporation Bhubaneswar Sub: Clarification on GST rate applicable on services rendered by way of plantation activities Ref: Your...

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Maharashtra : No intra state Eway Bill upto Rs. 1 lakh from 1st July

Notification No. 15E/2018 –State Tax. (29/06/2018)

On or after the 1st July 2018, no e-way bill shall be required to be generated for the intra-State movement in the State of Maharashtra if Consignment value of the goods Not exceeding Rs. 1 Lakh...

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Completion of scrutiny & assessment up to 30.06.2017 of all acts subsumed in GST in Assam

Circular No. 1/2018 (13/06/2018)

With implementation of Assam Goods and Services Act, 2017 from 1st July, 2017 Assam Value added Tax Act, 2003 and Central Sales Tax Act, 1956 [except alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine]. ...

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Details of officers designated as Rajasthan Appellate Authority for Advance Ruling

Trade Notice No. 04/2018 (13/06/2018)

This Trade Notice is being issued to facilitate the Trade to know the details of the officers designated as the Rajasthan Appellate Authority for Advance Ruling constituted in terms Section 99 of the Rajasthan Goods & Service Tax Act, 2017, for the purpose of hearing appeals against the Advance Ruling pronounced by the Rajasthan Authority...

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GST: Assam issues Guideline for ‘Mobile Squads’

Order No. CT/GST-12/2017/51 (12/06/2018)

For verification of e-way bill in course of movement of goods by a conveyance and to carry out inspection, search and seizure at the place of business of a taxable person and a transporter for the purpose of preventing evasion of tax, it is felt necessary to have 'Mobile Squads'....

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MGST: Designation of Joint commissioners as Appellate Authority

Notification No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 (05/06/2018)

To designate the Joint Commissioners as the Appellate Authority for the purpose of MGST Act vide Notification No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 dated 5th June 2018....

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MGST: Designation of deputy commissioners as Appellate Authority

Notification No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8. (05/06/2018)

To designate the deputy commissioners as the Appellate Authority for the purpose of MGST Act vide notification No. No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 dated: 5th June 2018....

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Delegation of Powers to D.C., A.C. & S.T.O. for certain Sections under MGST Act

No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 (05/06/2018)

Delegation of Powers to D.C., A.C. & S.T.O. for certain Sections under MGST Act vide order No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 dated the 5th June 2018....

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Clarifications on issues related to GST Refund in Maharashtra

Trade Circular No. 17T of 2018 (02/06/2018)

The third proviso to sub-section (3) of section 54 of the MGST Act states that no refund of input tax credit shall be allowed in cases where the supplier of goods or services or both avails of drawback in respect of central tax....

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Officers can Intercept conveyance under Inter & Intra-State Movement in Rajasthan

Notification No. F. 17 (131) ACCT/GST/2017/3560 (23/05/2018)

Rajasthan Government empower Additional Commissioner, State Tax, Anti Evasion, Joint Commissioner (Adm.), Anti Evasion and all the Joint Commissioner (Adm.), State Tax to authorize the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-state and intra-State movement of goods in...

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Karnataka notifies GST Appellate Authority for Advance Ruling

Notification No. FD 47 CSL 2017 (25/04/2018)

Karnataka hereby constitutes Karnataka Appellate Authority for Advance Ruling for Goods and Services Tax consisting of - 1) The Principal Chief Commissioner, Bengaluru, GST 8v CX Zone, Bengaluru; and 2) The Commissioner of Commercial Taxes (Karnataka), Bengaluru....

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Statewise Inter-state and Intra State applicability of E-way Bill

In order to ease & speed up the physical movement of goods, GST council has come up with concept E-way Bill to track the status movement of goods from one place to another. It has been notified that w.e.f. 1st April 2018 E-way bill is mandatory for inter-state movement of goods in case consignment value is more than 50,000....

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Rajasthan GST: Extension of Time Limit to conclude Inspection Proceedings

No. F. 17 (131) ACCT/GST/2017/ 3564 (23/05/2018)

Additional Commissioner, State Tax, Anti Evasion, Joint Commissioner (Adm.), Anti Evasion and all the Joint Commissioner (Adm.), State Tax can Extend Time Limit to Conclude Inspection Proceedings under Rajasthan GST, beyond three working days with reasons to be recorded in writing....

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Govt notifies Madhya Prades GST Refund Sanctioning Authorities

Order No. 04/2018 (18/05/2018)

Govt notifies GST Refund Sanctioning Authorities under Madhya Pradesh Goods and service tax Act, 2017 vide Order No. 04/2018 dated 18/05/2018 based on amount of refund. ...

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Report Date Wise GST Refund Claimed / Sanctioned: Kerala Govt.

Circular No. 9/2018-GST (18/05/2018)

In order to effectively monitor the issue of refund claims in GST and its disposal by each States, GSTN has developed a web based tool for which the data for the State has to be entered from the Headquarters. Date wise data collected from each districts has to be consolidated by the Nodal Officer in the Headquarters and the details has to...

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Notification for Intrastate E-way Bill Applicability in Rajasthan

Notification No. F. 17 (131) ACCT/GST/2017/344 (16/05/2018)

The notification to waive the requirement of e-way bill for intra-state movement of goods has been rescinded with effect from 20th May....

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Clarification on Non Deduction of TDS on Work Contract under GST

F.12(31)FD/Tax/2018 (15/05/2018)

It is once again directed that presently, all eligible DDOs arc only required to register themselves on the GSTN portal. Tax is not to be deducted by such DDOs till notification of the commencement date which shall be communicated in due course....

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Conditional exemption from E-Way Bill in Kerala for Intra-State Goods Movement

Notification No. 3/2018–State Tax (14/05/2018)

Kerala Government exempts movement of All goods within the state Irrespective of value from E-Way Bill requirement if i. supply of such goods should be by a registered person using a sales van. ii. the documents prescribed under Rule 56(18) should be carried in the sales van. ...

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Appellate Authority For GST Advance Ruling in Maharashtra

Notification No. MGST-1018/C.R.38/Taxation-1 (10/05/2018)

Government of Maharashtra, hereby constitutes an Authority known as The Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax The said Appellate Authority shall consist of the Chief Commissioner, Central Goods and Services Tax and Central Excise, Mumbai Zone and the Commissioner of State Tax, Maharashtra State....

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First Appellate Authority under Delhi GST Act Notified

P.N0.(03)/HR/DGST/2018/5220-29 (08/05/2018)

Appointment of Appellate Authority under DGST Act, 2017 I do hereby authorise all the Additional Commissioners of this department to perform the functions of Appellate Authority to hear appeals as referred to in section 107 of the Delhi Goods and Services Tax Act, 2017. ...

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Assam to roll out intra-state e-way bill WEF 16th May 2018

Notification No. 7/2018-GST (07/05/2018)

Provisions of e-way bill rules for intra-state movement of goods (movement of goods which commences and terminates within Assam) shall be effective from 16th day of May, 2018....

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