SGST

Whether a registered person can claim ITC paid on CGST & SGST of other states where he is not registered?

Goods and Services Tax - Whether a registered person can claim ITC paid on CGST & SGST of other states where he is not registered? Storm Communications Private Limited (GST AAR West Bengal) GST (Goods and Services Tax) is a destination-based tax which means that the tax levied shall be collected by the state in which such goods or services […]...

All about e-Invoice and other such instruments in GST

Goods and Services Tax - As per Rule 48(4) of the CGST Rules, notified class of registered persons have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN)....

Basic Overview of CGST, SGST, IGST and UTGST

Goods and Services Tax - Under GST, the Central Government collects CGST, SGST or IGST which is depend upon if the transaction is intrastate or it is interstate.On the off chance that the inventory of labor and products is being done inside the state then it is called as intra-state supply, and for this situation CGST and SGST will be […]...

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...

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 […...

July 2023 GST Revenue Collection: ₹1,65,105 Crore with 11% YoY Growth

Goods and Services Tax - In July 2023, India's GST revenue collection reached ₹1,65,105 crore, marking an 11% YoY growth. Domestic transactions saw a 15% YoY rise....

GST collection for Oct 2021 registered second highest since GST implementation

Goods and Services Tax - GST collection for October 2021 registered the second highest since implementation of GST ₹ 1,30,127 crore gross GST revenue collected in October Revenues for the month of October 2021 are 24% higher than the GST revenues in the same month last year and 36% over 2019-20 The gross GST revenue collected in the month of […]...

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...

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...

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. ...

Circular cannot stand in the way of a benefit offered under statutory provisions

Chaizup Beverages LLP Vs Assistant Commissioner & Ors. (Madras High Court) - HC directed the Authorities to refund the sanctioned amount. Held that, circular cannot stand in way of a benefit under a statutory scheme and is contrary to the statutory provisions of Section 54(3) of the Central Goods and Services Tax Act, 2017....

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 ...

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. ...

Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023

MAHARASHTRA ORDINANCE No. VII OF 2023 - (26/09/2023) - Explore Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023 and its significant changes. Understand the impact on online gaming, casinos, and more....

Appeal Clarification: Non-Constitution of GST Tribunal – Trade Circular 20T/2023

Trade Circular No. 20T of 2023 - (31/07/2023) - Maharashtra State Tax Commissioner issues a trade circular clarifying the appeal process regarding the non-constitution of the GST Tribunal as directed by the Bombay High Court....

Maharashtra Goods and Services Tax (Amendment) Act, 2023

Maharashtra Act No. XXXII of 2023 - (28/07/2023) - Read about the Maharashtra Goods and Services Tax (Amendment) Act 2023, its key changes to the GST Act, and its implications for taxpayers in Maharashtra. Stay updated with the latest tax amendments....

Procedure for Reimbursement of SGST on Cinematographic Shows of Cinema Kanakamarga 

Commissioner of Commercial Taxes Circular No. 04/2023-24 - (22/06/2023) - Learn about procedure for claiming reimbursement of State GST (SGST) on movie Kanakamarga in Karnataka. This circular provides detailed instructions and application formats for exhibitors to apply for reimbursement....

Kerala GST – Allocation of Adjudication Files to Deputy Commissioners

Circular No.: 11 /2023 - (25/05/2023) - Office of the Commissioner of the State Goods and Services Tax (SGST) Department in Kerala has issued Circular No. 11/2023 regarding the allocation of adjudication files to Deputy Commissioners of Taxpayer Services Vertical and Deputy Commissioner Adjudication. The circular aims to streamline the di...

Recent Posts in "SGST"

Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023

MAHARASHTRA ORDINANCE No. VII OF 2023 26/09/2023

Explore Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023 and its significant changes. Understand the impact on online gaming, casinos, and more....

July 2023 GST Revenue Collection: ₹1,65,105 Crore with 11% YoY Growth

In July 2023, India's GST revenue collection reached ₹1,65,105 crore, marking an 11% YoY growth. Domestic transactions saw a 15% YoY rise....

Appeal Clarification: Non-Constitution of GST Tribunal – Trade Circular 20T/2023

Trade Circular No. 20T of 2023 31/07/2023

Maharashtra State Tax Commissioner issues a trade circular clarifying the appeal process regarding the non-constitution of the GST Tribunal as directed by the Bombay High Court....

Maharashtra Goods and Services Tax (Amendment) Act, 2023

Maharashtra Act No. XXXII of 2023 28/07/2023

Read about the Maharashtra Goods and Services Tax (Amendment) Act 2023, its key changes to the GST Act, and its implications for taxpayers in Maharashtra. Stay updated with the latest tax amendments....

Procedure for Reimbursement of SGST on Cinematographic Shows of Cinema Kanakamarga 

Commissioner of Commercial Taxes Circular No. 04/2023-24 22/06/2023

Learn about procedure for claiming reimbursement of State GST (SGST) on movie Kanakamarga in Karnataka. This circular provides detailed instructions and application formats for exhibitors to apply for reimbursement....

Kerala GST – Allocation of Adjudication Files to Deputy Commissioners

Circular No.: 11 /2023 25/05/2023

Office of the Commissioner of the State Goods and Services Tax (SGST) Department in Kerala has issued Circular No. 11/2023 regarding the allocation of adjudication files to Deputy Commissioners of Taxpayer Services Vertical and Deputy Commissioner Adjudication. The circular aims to streamline the distribution of work among Deputy Commissi...

Filing of manual Appeal before 1st Appellate Authority under Odisha GST

No. CCT-PEI-POL-01556-2021 4450/CT&GST 10/03/2023

WHEREAS, filing of appeal applications in Form GST APL-01 electronically in the GST Common Portal is not possible in certain specific circumstances where the proper officers have passed orders manually disposing the rectification applications filed manually under Section 161 of the Odisha Goods & Services Tax Act, 2017....

Reimbursement of late fee payable & deposited under Rajasthan GST

F.17 (137) ACCT/GST/2017/8289 10/03/2023

Regarding guidelines for reimbursement of late fee payable and deposited under Section 47 by the registered taxable person under the Rajasthan Goods and Services Tax Act, 2017 for the period from April 2021 to March 2022....

Rajasthan GST: Guidelines regarding refund process within time limit

F.17 (228) ACCT/GST/ 2023/ 8282  10/03/2023

All Proper officers are directed to decide GST refund application and pass final sanction/rejection order in form GST RFD -06 and payment advice in FORM GST RFD-05 ...

Rajasthan GST: Guidelines for reimbursement of late fee

F.17 ( 1317) ACCT/GST/2017/8289 10/03/2023

Guidelines for reimbursement of late fee payable and deposited under Section 47 by registered taxable person under Rajasthan Goods and Services Tax Act, 2017 for the period from April 2021 to March 2022....

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