Goods and Services Tax : Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST...
Goods and Services Tax : Implications of Karnataka's E-Way Bill notification on movement of gold, silver, and precious stones. Learn about intra-state and ...
Goods and Services Tax : Learn what e-Invoice is and what advantages in GST it offers businesses. Get detailed info on the process to generate an e-Invoice...
Goods and Services Tax : Explore the implications of Input Tax Credit (ITC) on CGST and SGST paid in states where a registered person is not located. Learn...
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 inter...
Goods and Services Tax : Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise fi...
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%...
Goods and Services Tax : GST collection for October 2021 registered the second highest since implementation of GST ₹ 1,30,127 crore gross GST revenue col...
Goods and Services Tax : GST Council has made several recommendations related to GST Rate Reduction on Good and Services, Late Return Filing Fees Waiver, E...
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, 201...
Goods and Services Tax : Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case...
Goods and Services Tax : Kerala High Court's recent case involving Divya S.R. under CGST and SGST Acts. The court directs consideration of a rectification ...
Goods and Services Tax : HC directed the Authorities to refund the sanctioned amount. Held that, circular cannot stand in way of a benefit under a statutor...
Goods and Services Tax : 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...
Goods and Services Tax : In this case Delhi High Court held that as of date there is no clarity on whether all legal services (not restricted to representa...
Goods and Services Tax : West Bengal allows virtual hearings for GST cases via video conferencing. Taxpayers can request this mode for ease of access. Read...
Goods and Services Tax : The Delhi GST Amendment Act 2024 introduces definitions for online gaming, money gaming, and virtual digital assets, amending tax ...
Goods and Services Tax : Kerala SGST's new circular streamlines adjudication of interconnected show cause notices with a single authority for consistent de...
Goods and Services Tax : Kerala SGST instructs taxpayers to file Kerala Flood Cess returns for compliance. Non-filing may lead to penalties, interest, and ...
Goods and Services Tax : Kerala SGST outlines a common adjudicating authority for show cause notices involving multiple taxpayers, ensuring uniform decisio...
No. MGST-1017/C.R. 140(B)/ Taxation-1.—In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act)
No. MGST-1017/C.R.140(A)/ Taxation-1.— In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Maharashtra Goods and Services Tax Act, 2017
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.—In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter in this notification referred to as the said rules) and notification No. JC(HQ)-1/GST/2017/Noti/18/ADM- 8, dated the 8th August 2017
Provisional Ids and Access Token of Phase 10 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department’s portal www.mahavat.gov.in, using their login credentials. The list of all such dealers is published under GST Tab on Mahavat portal.
No. MGST-1017/C.R.139/Taxation-1.—In exercise of the powers conferred by sub-section (1) of Section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as said Act), the Government of Maharashtra,
Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the dates as specified in the corresponding entry in column (3) of the said Table, namely :
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.—In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter in this notification referred to as the said rules) and notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 8th August 2017 published in the Government of Maharashtra Gazette, Extra-ordinary, Part II No. 66, dated the 11th August 2017, the Commissioner of State tax
No. MGST. 1017/C.R. 138/Taxation-1.—In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely
Maharashtra Goods and Services Tax Rules, 2017 – Specifying Conditions for submission of GSTR-3B with TRAN-1-extension of date upto 28th August 2017.
As per section 10(1) of the CGST/HGST Act, 2017, read with Rule 7 of GST Composition Rules rates under composition scheme are as under: (i) 2% (1% CGST+1% SGST) of the turnover in the State in case of manufacturers. (ii) 5% (2.5% CGST+2.5% SGST) of the turnover in the State in case of food/restaurant services. (iii) 1% (0.5% CGST+0.5% SGST) of the turnover in the State in case of other suppliers (like traders/agents).
