UTGST

Key Changes under GST in Union Budget 2022

Goods and Services Tax - GST has been a landmark reform of Independent India showcasing the spirit of Cooperative Federalism. While aspirations were high, there were huge challenges too. These challenges were overcome deftly and painstakingly under the guidance and oversight of the GST Council. The right balance between facilitation and enforcement has engendered...

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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 […]...

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Industry Wise analysis of GST Rate Notifications applicable from 01.10.2021

Goods and Services Tax - INDUSTRY WISE ANALYSIS OF GST RATE NOTIFICATIONS APPLICABLE FROM 1ST OCTOBER 2021 Notification No. 06/2021 – Central Tax (Rate)  1. Works Contract Service for Charitable Organizations – GST @12% would be charged on Works Contract by way of construction, erection, commissioning, installation, completion, fitting out, repair, ...

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Exhaustive Analysis of GST Notifications issued by CBIC on 30.09.2021

Goods and Services Tax - To give effect to Recommendation of 45th GST Council meeting CBIC has issued 22 GST Rate Notifications on 30.09.2021. Notifications amends GST Rate on Services and Goods, Exempts certain services and Goods from GST, notified RCM applicability on supply of mentha oil by unregistered person to registered person and imposed Compensation Cess...

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GST Return Due Date Extension & Relief Measures 2.0

Goods and Services Tax - In response to outbreak of Covid-19 pandemic, the government has issued various notifications ranging from Notification No. 07/2021-Central Tax dated 27.04.2021 to Notification No. 27/2021-Central Tax dated 01.06.2021 extending certain due dates under GST and granting relief to taxpayers in terms of waiver of interest cost on delayed paym...

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Relief measures for taxpayers under GST in view of COVID-19

Goods 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...

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CBIC issues 9 GST Notification & one Instruction on 24.06.2020

Goods and Services Tax - CBIC has issued one GST Instruction, Two IGST Notifications, 6 CGST Notifications and one UTGST Notification on 24th June 2020. Notifications are for notifying relaxation in GST Interest Rate & Late Fees with respect to Form GSTR 3B, For notifying Waiver of Late Fees for GSTR 1, Notification of Due dates of GSTR 3B, Amendment [&hellip...

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CBIC issues 43 notifications on 30th September 2019

Goods and Services Tax - CBIC issues 43 notifications on 30th September 2019 to give effect to Recommendations made by GST Council in its 37th Meeting. Most of the changes are effective from 1st October 2019 and includes changes in Custom Law, CGST, IGST and UTGST Law. Changes includes changes in Rates on certain Products and Services, Applicability of Reverse [&...

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CBIC issues 23 New notification on 29.03.2019- GST on Real Estate

Goods and Services Tax - CBIC issues 23 notifications / Orders on 29th March 2019 which related to new rate of CGST in the real estate (residential unit). Notifications relates to Rate of Tax payable on Real Estate Sector Services and Goods, Applicability of Reverse Charge Mechanism on Real Estate Goods and Services and also  Applicability of Reverse Charge Mech...

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CBIC issues 9 notification / Circulars on 07th March 2019

Goods and Services Tax - CBIC issues 9 notification/ Circulars on 07th March 2019 to give effect to Latest GST Council meeting decisions with effect from 01.04.2019 which includes increase in GST Composition Limit, Increase in GST Registration Limit, Due of GSTe 1 and GSTR 3B etc. S. No. Title Notification No. Date 1 GST Composition Scheme limit enhanced to [&hel...

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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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Notification No. 02/2022-Union Territory Tax (Rate), Dated: 31.03.2022

Notification No. 02/2022-Union Territory Tax (Rate), [G.S.R. 241(E).] - (31/03/2022) - Notification No. 02/2022-Union Territory Tax (Rate), Dated: 31.03.2022 – Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45th GST Council Meeting.  MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st M...

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Notification No. 01/2022-Union Territory Tax (Rate), Dated: 31.03.2022

Notification No. 01/2022-Union Territory Tax (Rate), [G.S.R. 240(E).] - (31/03/2022) - Notification No. 01/2022-Union Territory Tax (Rate), Dated: 31.03.2022 – Seeks to amend notification No. 1/2017-Union Territory Tax (Rate)  MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st March, 2022 Notification No. 01/2022-Union Territory Tax (Rate) G.S.R. 240(E).—In exerc...

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Notification No. 02/2022-Union Territory Tax, Dated: 31.03.2022

Notification No. 02/2022-Union Territory Tax, [G.S.R. 245(E).] - (31/03/2022) - Notification No. 02/2022-Union Territory Tax- Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GST Council Meting MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st March, 2022 Notification No. 02/2022-Un...

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Notification No. 01/2022-Union Territory Tax, Dated: 31.03.2022

Notification  No. 01/2022-Union Territory Tax, [G.S.R. 244(E).] - (31/03/2022) - Notification No. 01/2022-Union Territory Tax, Dated: 31.03.2022 –  Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st March, 2022 Notific...

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Constitution of Authority for Advance Ruling in Union territories- Reg.

Notification No. 01/2022 - Union Territory Tax, [G.S.R. 214(E).] - (22/03/2022) - Seeks to amend Notification No. 14/2018-Union territory Tax, dated the 8th October 2018 – Constitution of the Authority for Advance Ruling in the Union territories MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 21st March, 2022 Notification No. 01/2022 – Union Territory Tax G...

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Recent Posts in "UTGST"

Notification No. 02/2022-Union Territory Tax (Rate), Dated: 31.03.2022

Notification No. 02/2022-Union Territory Tax (Rate), [G.S.R. 241(E).] 31/03/2022

Notification No. 02/2022-Union Territory Tax (Rate), Dated: 31.03.2022 – Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45th GST Council Meeting.  MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st March, 2022 Notification No. 02/2022-Unio...

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Notification No. 01/2022-Union Territory Tax (Rate), Dated: 31.03.2022

Notification No. 01/2022-Union Territory Tax (Rate), [G.S.R. 240(E).] 31/03/2022

Notification No. 01/2022-Union Territory Tax (Rate), Dated: 31.03.2022 – Seeks to amend notification No. 1/2017-Union Territory Tax (Rate)  MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st March, 2022 Notification No. 01/2022-Union Territory Tax (Rate) G.S.R. 240(E).—In exercise of the powers conferred by sub-secti...

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Notification No. 02/2022-Union Territory Tax, Dated: 31.03.2022

Notification No. 02/2022-Union Territory Tax, [G.S.R. 245(E).] 31/03/2022

Notification No. 02/2022-Union Territory Tax- Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GST Council Meting MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st March, 2022 Notification No. 02/2022-Union Territory Tax G.S.R. 245(E).—In ex...

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Notification No. 01/2022-Union Territory Tax, Dated: 31.03.2022

Notification  No. 01/2022-Union Territory Tax, [G.S.R. 244(E).] 31/03/2022

Notification No. 01/2022-Union Territory Tax, Dated: 31.03.2022 –  Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st March, 2022 Notification No. 01/2022-Union Territory Tax G....

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Constitution of Authority for Advance Ruling in Union territories- Reg.

Notification No. 01/2022 - Union Territory Tax, [G.S.R. 214(E).] 22/03/2022

Seeks to amend Notification No. 14/2018-Union territory Tax, dated the 8th October 2018 – Constitution of the Authority for Advance Ruling in the Union territories MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 21st March, 2022 Notification No. 01/2022 – Union Territory Tax G.S.R. 214(E).—In exercise of the power...

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Key Changes under GST in Union Budget 2022

GST has been a landmark reform of Independent India showcasing the spirit of Cooperative Federalism. While aspirations were high, there were huge challenges too. These challenges were overcome deftly and painstakingly under the guidance and oversight of the GST Council. The right balance between facilitation and enforcement has engendered...

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CBIC amends Notification related to UTGST Rate on Services wef 01.01.2022

Notification No. 22/2021-Union Territory Tax (Rate) [G.S.R. 925(E).] 31/12/2021

CBIC amends Notification No.11/2017- Union Territory Tax (Rate), dated 28th June, 2017 related to UTGST Rate on Services wef 01.01.2022 vide Notification No. 22/2021-Union Territory Tax (Rate) Dated: 31st December, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st December, 2021 Notification No. 22/2021-Union Territory...

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UTGST Rate on Footwear Increased WEF 01st January 2022

Notification No. 21/2021-Union Territory Tax (Rate) [G.S.R. 922(E).] 31/12/2021

Notification No. 21/2021-Union Territory Tax (Rate) | Dated 31st December, 2021 Government removed Entry No. 225 of Notification No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017 in UTGST ‘Schedule I –2.5%‘ by which Footwear were Taxed at the Rate of 5% (2.5% UTGST+2.50 % CGST) for Footwear of sale value not e...

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Amendment in UTGST rate on specified handicraft items WEF 01.01.2022

Notification No. 20/2021-Union Territory Tax (Rate), [G.S.R. 900(E)] 28/12/2021

Amendment in UTGST rate on specified handicraft items WEF 01.01.2022 vide Notification No. 20/2021-Union Territory Tax (Rate), Dated: 28.12.2021 by amending Notification No. 21/2018- Union Territory Tax (Rate), dated the 26th July, 2018 MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 28th December, 2021 Notification No. 20/202...

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UTGST: Amendment in list of exempt goods wef 01.01.2022

Notification No. 19/2021-Union Territory Tax (Rate), (G.S.R. 897(E)) 28/12/2021

UTGST: CBIC notifies amendment in list of exempt goods wef 01.01.2022 vide Notification No. 19/2021-Union Territory Tax (Rate), Dated: 28.12.2021 by amending Notification No. 2/2017- Union Territory Tax (Rate), dated the 28th June, 2017 MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 28th December, 2021 Notification No. 19/2021...

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