Goods and Services Tax - Article explains Whether TDS under section 51 of CGST Act, 2017 is required to be deducted from supplier who is a unregistered person....
Read MoreGoods and Services Tax - This article summarises one of the crucial points under GST i.e. GST TDS and its refund related parameters that are required to be followed by the parties engaged in these types of transactions....
Read MoreGoods and Services Tax - In this article, we are depicting some of the key parameters which can help E-commerce sellers or anyone planning to start their E-commerce business to assess / step-up their compliance processes:...
Read MoreGoods and Services Tax - TDS under GST is applicable since 1st October 2018. As per GST Law- Certain categories of registered persons will be require to deduct taxes while making payment to suppliers. Sec 51 of CGST Act deals with TDS on GST. Applicability If the contract value is more than Rs 2.50 Lakhs, the following class of persons […]...
Read MoreGoods and Services Tax - This article is based on difficulties facing by person claiming TDS and adjusting the same against their liability while filing belated returns. In order to understand the problem first have a look on certain statutory Provisions:- As per section 51(1) of CGST ACT, certain class of persons (referred as deductor) to deduct tax at [&...
Read MoreGoods and Services Tax - In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances under Goods & Services Tax (GST) law due to the outbreak of the second wave of COVID-19 pandemic, the Government has issued notifications, all dated 1st May, 2021, providing various relief measures for taxpayers. These measures are explained b...
Read MoreIn re Tukaram Pundalik Borade (GST AAAR Maharashtra) - AAAR hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt form the levy of GST in terms of Sl. No. 3 of the Notification No. 12/2017-C.T (Rate) dated 28.06.2017...
Read MoreIn re Divisional Forest Office (GST AAR Uttarakhand) - TDS is not required to be deducted on payment made to the supplier of taxable goods or services or both, only when the value of such supply under a contract does not exceeds Rs. 2.5 Lakhs....
Read MoreIn re Vinayak Singh (GST AAR West Bengal) - In re Vinayak Singh (GST AAR West Bengal) GST not payable on supply of services of lifting/ removing of garbage accumulated from vats, dumping yards, containers to Howrah Municipal Corporation The AAR, West Bengal in response to Application presented by Mr. Vinayak Singh (Applicant) [Order No. 14/WB...
Read MoreIn re Uttarakhand Purv Sainik Kalyan Nigam Ltd. (GST AAR Uttarakhand) - In re Uttarakhand Purv Sainik Kalyan Nigam Ltd. (GST AAR Uttarakhand) On perusal of legal provisions of Section 51 of CGST Act, 2017, we find that the Government has authorized following persons , to deduct tax at the rate of two per cent (1% CGST + 1% SGST) from the value of supply excluding the c...
Read MoreCirculars No. FD-ST/93/2022-03 - (16/09/2022) - In order to comply with the provisions of the said Act for the purpose of TDS, the following steps are required to be taken by the DDOs: A. Registration as Tax Deductors in the GST common portal. B. Deduction of TDS amount as per the provisions from the bills to be paid to the suppliers/deductees. C...
Read MoreAdvisory No. 469 - (04/05/2021) - Extension in dates of various GST Compliances for GST Taxpayers Government has extended the dates of various compliances by Taxpayers under GST, through Central Tax Notification Nos. 10/2021, 11/2021, 12/20211, 13/2021, 14/2021, all dated 1st May, 2021. The details are summarized below: Filing of Fo...
Read MoreCirculars No. FD-ST/93/2022-03 - 16/09/2022
In re Tukaram Pundalik Borade (GST AAAR Maharashtra) -
In re Divisional Forest Office (GST AAR Uttarakhand) -
In re Vinayak Singh (GST AAR West Bengal) -
In re Uttarakhand Purv Sainik Kalyan Nigam Ltd. (GST AAR Uttarakhand) -