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 : 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 : 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 : CBIC exempts UTGST on Indian Railways services and specific accommodation services from July 15, 2024, following GST Council recom...
Goods and Services Tax : Discover the latest amendments in Notification No. 03/2024-Union Territory Tax (Rate), effective from 15th July 2024, focusing on ...
Goods and Services Tax : CBIC's Notification No. 02/2024 lowers UTGST rates on cartons, milk cans, solar cookers, and brooder parts, effective July 15, 202...
Goods and Services Tax : Notification No. 01/2024-Union Territory Tax dated 10th July 2024: E-commerce operators (not agents) now collect 0.25% (reduced fr...
Goods and Services Tax : Explore the latest amendment in Union Territory Tax by Ministry of Finance. Detailed analysis of Notification No. 01/2024. Stay up...
Govt hereby exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017), from any supplier, who is not registered, from the whole of the Union Territory tax leviable thereon
Central Government hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the Union territory tax leviable thereon under sub-section (4) of section 7 of the said Union Territory Goods and Services Tax Act:
Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act
Central Government notifies the Canteen Stores Department (hereinafter referred to as the C SD), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent. of the applicable Union territory tax paid by it on the inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.
Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act read with section 21 of the Union Territory Goods and Services Tax Act, 2017
Central Govt notifies goods in respect of which the Union territory tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods
Goods specified in the List annexed to this Table required in connection with: (1) Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the Union territory tax of-
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)
