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Articles GST

ISSUE OF INVOICES UNDER GOODS AND SERVICES TAX LAW

Through notification, Govt. has made following provisions applicable for issuing invoices by a person registered under GST w.e.f. 01.04.2020: B2B Invoices – -If aggregate turnover of the person exceeds Rs. 100...

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Articles GST

Last few days to avail the benefit of Scheme “Sabka Vishwas” 2019

Recently government has issued a notification no.06/2019 Central Excise (N.T) dated 04th December, 2019 to clarify points on the Scheme. The basic objective of this scheme is: Liquidation of past disputes of C...

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Articles GST

Withdrawal of Circular on Information Technology Enabled Services, ab initio

Circular No. 107/26/2019-GST dt.18.07.2019 was issued to clarify doubts related to supply of Information Technology enabled Services (ITeS Services, such as back office operations, call centres services, payrol...

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Articles GST

Blocking / unblocking of E-way Bill System facility with effect from 21 November 2019

Rule 138 of CGST Rules provides that for every movement of goods from one place to another, either inter-state or intra-state, where the invoice value of a consignment exceeds Rs.50,000, an electronically gener...

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Simplification of Form GSTR-9 and GSTR-9C

SIMPLIFICATION OF FORM GSTR-9 and GSTR-9C for the Financial Year 2017-18 and 2018-19 as Notified by CBIC on November 14, 2019   With the intention to simplify the Form GSTR-9 and 9C, the CBIC has notified Centr...

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Articles GST

Claim of CENVAT/ITC shall not be denied on account of non-filing or incorrect filing of Tran-1 by 27.12.2017

Facts of the case: The Petitioners are registered under the CGST Act, 2017 and were registered under pre-GST tax regimes. On the appointed day i.e. 01.07.2017, they were having input tax credit eligible to be ...

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Articles GST

ITC of GST Paid in Haryana is not available in Rajasthan

Facts of the case: The applicant is Rajasthan based businessman engaged in the development, designing and trading as well as export of computer software. The applicant claims ITC on taxes paid on goods and ser...

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Articles GST

“Can the Supply of Goods and Services separately identifiable under a contract be a Composite Supply?”-AAR

Facts submitted by applicant: Applicant has entered into a contract to repair boats/vessels, which includes supply of spare parts/accessories and servicing of boats and vessels. Applicant sought advance ruling...

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Articles GST

Supply of services by way of conduct of online examination, to an educational institution is EXEMPT: AAR MAHARASHTRA

Facts of the case: Applicant is engaged in the business of providing services relating to conduct of online examination along with pre exam management processes, post exam management processes across different ...

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Articles GST

INPUT TAX CREDIT – MAXIMUM DEVIATION BETWEEN WHAT IS CLAIMED vs FORM GSTR-2A

Government has amended CGST Rules, 2017 vide notification issued on 9.10.2019. According to it, a new sub-rule (4) has been inserted after rule 36, which reads as follows: “Input tax credit to be availed ...