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Goods and Services Tax - Under GST, a composite supply would mean a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply:...
Read MoreGoods and Services Tax - Under the GST regime, an “invoice” or tax invoice means the tax invoice referred to in section 31 of the GST Act, 2017. This section mandates the issuance of an invoice or a bill of supply for every supply of goods or services. ...
Read MoreGoods and Services Tax - GST being implemented in our country is a dual GST i.e. to say every supply attracting the levy will be leviable to both Central tax and State tax. So does this mean that if a taxpayer is aggrieved by any such transaction, he will have to approach both the authorities for exercising his right of appeal? The answer is a plain NO....
Read MoreGoods and Services Tax - GST (Goods and Services Tax) was enacted w.e.f. July 1, 2017 all over India except the state of Jammu and Kashmir. However, the J&K assembly also passed the new legislature and enacted the same w.e.f. July 8, 2017 and India became the 165th country to implement GST around the globe. This major tax reform will […]...
Read MoreGoods 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. ...
Read MoreJ 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. ...
Read MoreNotification No. 23/2017-Union Territory Tax (Rate) - (22/08/2017) - Seeks to amend notification No. 17/2017-UTT(R) to make electronic commerce operator (ECO) responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc....
Read MoreNotification No. 22/2017- Union Territory Tax (Rate) - (22/08/2017) - Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP. Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a fi...
Read MoreNotification No. 21/2017- Union Territory Tax (Rate) - (22/08/2017) - CBEC Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP. ...
Read MoreNotification No. 20/2017-Union Territory Tax (Rate) - (22/08/2017) - CBEC Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by mo...
Read MoreNotification No.19/2017-Union Territory Tax (Rate) - (18/08/2017) - CBEC reduces UTGST rate on specified parts of tractors reduced from 14% to 9 % which includes Silencer assembly for tractors and parts thereof, Clutch assembly and its parts thereof for tractors, Steering wheels and its parts thereof for tractor, Hydraulic and its parts thereof for tractors...
Read MoreNotification No. 23/2017-Union Territory Tax (Rate) - (22/08/2017) -
Notification No. 22/2017- Union Territory Tax (Rate) - (22/08/2017) -
Notification No. 21/2017- Union Territory Tax (Rate) - (22/08/2017) -
Notification No. 20/2017-Union Territory Tax (Rate) - (22/08/2017) -
Notification No.19/2017-Union Territory Tax (Rate) - (18/08/2017) -
NO. 6 OF 2017 - (26/07/2017) -
