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 [email protected] BANIKU MAR CHAKRABORTY STO 7122-1610 [email protected] 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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Constitution of Maharashtra Consumer Welfare Fund under MGST Act, 2017

Notification No. GST. 1019/C.R.43/Tax-1, Eo No. 33, Part Iv-B - (27/01/2021) - Constitution of Maharashtra Consumer Welfare Fund w.e.f. 1st July 2017 under Maharashtra Goods and Services Tax Act, 2017. Also Read- Constitution of Standing Committee under rule 97(4) of Maharashtra GST Rules, 2017 FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 0...

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Constitution of Standing Committee under rule 97(4) of Maharashtra GST Rules, 2017

Notification No. GST. 1019 / C.R. 43(A)/ Tax-1 - (27/01/2021) - Constitution of Standing Committee under sub-rule (4) of rule 97 of Maharashtra Goods and Services Tax Rules, 2017 to make recommendations for proper utilization of the money credited to the Maharashtra Consumer Welfare Fund for welfare of the consumers. Also Read- Constitution of Maharashtra Consum...

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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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Recent Posts in "SGST"

Constitution of Maharashtra Consumer Welfare Fund under MGST Act, 2017

Notification No. GST. 1019/C.R.43/Tax-1, Eo No. 33, Part Iv-B (27/01/2021)

Constitution of Maharashtra Consumer Welfare Fund w.e.f. 1st July 2017 under Maharashtra Goods and Services Tax Act, 2017. Also Read- Constitution of Standing Committee under rule 97(4) of Maharashtra GST Rules, 2017 FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 27th January 2021 NOTIFICA...

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Constitution of Standing Committee under rule 97(4) of Maharashtra GST Rules, 2017

Notification No. GST. 1019 / C.R. 43(A)/ Tax-1 (27/01/2021)

Constitution of Standing Committee under sub-rule (4) of rule 97 of Maharashtra Goods and Services Tax Rules, 2017 to make recommendations for proper utilization of the money credited to the Maharashtra Consumer Welfare Fund for welfare of the consumers. Also Read- Constitution of Maharashtra Consumer Welfare Fund under MGST Act, 2017 FIN...

Read More

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....

Read More

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...

Read More

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 […...

Read More

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 […]...

Read More

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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