Section 3 Madhya Pradesh GST Act 2017 ( Section 3 Madhya Pradesh GST Act 2017 explains Officers under this Act and is covered in Chapter II : ADMINISTRATION ) Officers under this Act 3 . The Government shall, by notification, appoint the Officers under this Act. following classes of officers for the purposes of this Act, namely:— (a) Commissioner of State… Read More »
Section 2 Madhya Pradesh GST Act 2017 ( Section 2 Madhya Pradesh GST Act 2017 explains Definitions and is covered in Chapter I : PRELIMINARY ) Definitions 2. In this Act, unless the context otherwise requires,— (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (4… Read More »
Section 1 Madhya Pradesh GST Act 2017 ( Section 1 Madhya Pradesh GST Act 2017 explains Short title, extent and commencement and is covered in Chapter I : PRELIMINARY ) Short title, extent and commencement 1. (1) This Act may be called the Madhya Pradesh Goods and Services Tax Act, 2017. (2) It extends to the whole of the Madhya… Read More »
The Comptroller and Auditor General (CAG) has finalised an “End-to-End IT solution” to audit the Goods and Services Tax (GST). The proposal envisages a pilot programme on the GST audit which will be ready by October this year and, after two beta versions, a final stage of near real-time peer review, and a digital audit… Read More »
Chapter wise GST Rates on Services Chapter / Section / Heading Description of Service CGST Rate (%) SGST/ UTGST Rate (%) IGST Rate (%) Condition Chapter 99 Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Services by way of transfer of a… Read More »
HSN code Wise GST Rates on Goods Chapter / Heading / Sub-heading / Tariff item Description of Goods CGST Rate (%) SGST/ UTGST Rate (%) IGST Rate (%) Condition 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 2.5 2.5 5 0304 Fish fillets and other fish meat (whether or not… Read More »
GST FAQ’s Question Answer Registration 1 Does aggregate turnover include value of inward supplies received on which RCM is payable? Refer Section 2(6) of CGST Act. Aggregate turnover does not include value of inward supplies on which tax is payable on reverse charge basis. 2 What if the dealer migrated with wrong PAN as the… Read More »
If normal registered dealer purchase goods from composition dealer,are liable to tax pay under reverse charge mechanism? No, RCM (Reverse Charge Mechanism) not applicable as purchased from registered person . Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST… Read More »
Can an unregistered transporter transport goods from one state to another on RCM (Reverse Charge Mechanism) basis under GST ? GTA (Goods Transport Agency ) services are notified on RCM basis. Please see Sr. no. 1 of table to Notification No 13/2017- Central Tax (Rate). Related Topic on GST Topic Click Link GST Acts Central… Read More »
How to add additional place of business under existing GSTIN ? File an amendment application in FORM GST REG-14. Pl see Rule 19 of CGST Rules. Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST… Read More »