Circulars- Central Tax

GST on College Hostel Mess Fees- CBEC issues Clarification

Circular No. 28/02/2018 (08/01/2018)

Queries have been received seeking clarification regarding the tax ability and rate of GST on services by a college hostel mess. The clarification is as given below:...

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GST on accommodation services, betting, gambling, horse racing, cinema etc.

Circular No. 27/01/2018-GST (04/01/2017)

Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. – Reg. ...

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Clarification on all aspects of Filing of Returns under GST: Must Read

Circular No. 26/26/2017-GST (29/12/2017)

Various representations have been received seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-3B and other related queries. In order to consolidate the information in various notifications and circulars regar...

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Manual filing of applications for GST Advance Ruling and appeals before Appellate Authority for Advance Ruling

Circular No. 25/22/2017-GST (21/12/2017)

Application for obtaining an advance ruling and filing an appeal against anadvance ruling shall be made by the applicant on the common portal. However, due to the unavailability of the requisite forms on the common portal, a new rule 107A has been inserted ...

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Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger

Circular No. 24/22/2017-GST (21/12/2017)

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger Due to the non-availability of the refund module on GST common portal...

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Maintenance of books of accounts by principal and an auctioneer

Circular No. 23/22/2017-GST (21/12/2017)

Various communications have been received regarding the difficulties being faced by a principal and an auctioneer in relation to maintaining books of accounts at each and every additional place of business related to stock of goods like tea, coffee, rubber, etc. meant for supply through an auction. ...

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GST on supply by artist in various States & on supply from galleries

Circular No. 22/22/2017-GST (21/12/2017)

Various representations have been received regarding taxation of the supply of art works by artists in different States other than the State in which they are registered as a taxable person. In such cases, if the art work is selected by the buyer, then the supplier issues a tax invoice only at the time of supply....

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Classification and GST rate on Terracotta idols

Circular No. 20/20/2017-GST (22/11/2017)

The GST rate on Idols made of clay is nil. (S.No. 135A of Schedule notification 2/2017 dated 28.06.2017)....

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No IGST on Inter-State movement of rigs, tools and all goods on wheels

Circular No. 21/21/2017-GST (22/11/2017)

The issue pertaining to inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes] was discussed in GST Council’s meeting held on 10th November, 2017 and the Council recommended that the circular 1/1/2017-IGST shall mutatis mutandis apply to inter-state movement of such goods...

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Clarification on taxability of custom milling of paddy – regarding

Circular No. 19/19/2017-GST (20/11/2017)

Representations have been received seeking clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted under S. No 55 of Notification 12/2017 - Central Tax (Rate) dated 28th June 2017....

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