CA, CS, CMA : Comprehensive summary of income tax, GST, customs, SEBI, DGFT, EPF, and SC rulings from notifications and circulars issued between...
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 : The implementation of the Goods and Services Tax (GST) on July 1, 2017, marked a significant turning point in India's taxation lan...
Goods and Services Tax : Stay informed with an analysis of the latest GST rate notifications dated 28th February 2023. Understand the changes and their imp...
Goods and Services Tax : GST has been a landmark reform of Independent India showcasing the spirit of Cooperative Federalism. While aspirations were high, ...
Goods and Services Tax : In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances under Goods & Services Tax (GST) ...
Goods and Services Tax : CBIC has issued one GST Instruction, Two IGST Notifications, 6 CGST Notifications and one UTGST Notification on 24th June 2020. No...
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. Mos...
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). ...
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 0...
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 : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...
Goods and Services Tax : The Ministry of Finance amended Notification No. 14/2018 under the Union Territory GST framework to substitute the designated auth...
Goods and Services Tax : Biris are expressly listed under the 9% schedule, distinct from other tobacco items. This creates product-specific clarity for UTG...
Goods and Services Tax : Ministry of Finance amends UTGST (Rate) notification, aligning definition of 'Nominated Agency' with Lists 13, 14, and 15 of new C...
Goods and Services Tax : Effective September 22, 2025, the Ministry of Finance amends the UTGST Act, 2017, to apply tax to local delivery services via e-co...
CBIC amends notification No. 11/2017 – Union Territory Tax (Rate), dated the 28thJune, 2017 so as to notify UTGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021 with effect from 1st day of October, 2021. Notification No. 06/2021- Union Territory Tax (Rate) | Dated: 30th September, 2021. […]
CBIC provides the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 vide Notification No. 05/2021-Union Territory Tax (Rate) | Dated: 14th June, 2021. MINISTRY OF FINANCE (Department Of Revenue) New Delhi Notification No. 05/2021-Union Territory Tax (Rate) | Dated: 14th June, 2021 G.S.R. 407(E).—In exercise of the […]
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. Notification No. 04/2021-Union Territory Tax (Rate) | Dated: 14th June, 2021. MINISTRY OF FINANCE (Department Of Revenue) New Delhi Notification No. 04/2021-Union Territory 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 payment of tax and late fees on […]
Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommended by GST Council in its 43rd meeting held on 28.05.2021 vide Notification No. 03/2021-Union territory Tax (Rate) | Dated 2nd June, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 03/2021-Union territory Tax (Rate) | […]
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021 vide Notification No. 02/2021-Union territory Tax (Rate) | Dated 2nd June, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 02/2021-Union territory […]
Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods so as to give effect to the recommended by GST Council in its 43rd meeting held on 28.05.2021 vide Notification No. 01/2021-Union territory Tax (Rate) | Dated 2nd June, 2021. MINISTRY OF FINANCE (Department of Revenue) New […]
CBIC provides relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021 vide Notification No. 02/2021–Union Territory Tax dated 1st June, 2021 to give effect to Recommendations of 43rd GST Council Meeting. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and […]
1. Waiver of Interest for the delay in deposit of tax for the month of March and April 2021 (Notification 08/2021-Central Tax dated 01st May 2021) 1. Taxpayer having turnover of more than Rs 5 crores 15 days from the due date: – 9% of the tax payable After 15 days from the due date:- […]
Introduction: 1. COVID–19 situation has been absolutely alarming and the Central & State Governments alongwith local authorities are trying their level best to combat the current situation. To ease the burden, there are certain relaxations announced by the CBIC like the relaxations announced in 2020. The present note explains the relaxations announced vide various notifications […]
