Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India 8. Definition of “Location of the supplier of goods” Section 2(71) of CGST Act, 2017 defines “Location of the supplier of services” & “Location of the receiver of services” but does not define “Location of the supplier of goods”. Absence of definition… Read More »
Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India 7. Definition of Job Work – Repair should be part of JW Section 2(68) of CGST Act provides that “job work” means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker”… Read More »
Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India 6. Definition of “Inward Supply” – If removed denial of credit. Section 2(67) of CGST Act provides that “inward supply” in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means with… Read More »
Law Relating to GST – A Comprehensive Subject wise Commentary on Law Relating to GST with GST Ready Reckoner by CA Sanjeev Saxena A Comprehensive Subject wise Commentary on Law Relating to GST with GST Ready Reckoner Price Rs 1648. Click to buy online Author : Sanjeev Saxena Edition : 2017 Edition Date of Publication : July 2017 ISBN No.:9789386635396 Binding… Read More »
GST Input Tax Credit Book V.S.Datey 2nd Edition August 2017 Incorporating : How to Take Input Tax Credit on Closing Stocks, Switch Over to GST Price Rs 450 Click to buy online Author : V.S. Datey Edition : 2017 Edition Date of Publication : August 2017 ISBN No.:9789386635600 Binding : Paperback No. Of Pages : 300 Weight (Kgs) : 0.34 View Contents of… Read More »
SECTION 37 OF THE ANDHRA PRADESH GST ACT, 2017 – RETURNS – FURNISHING DETAILS OF OUTWARD SUPPLIES – EXTENSION OF TIME LIMIT FOR FILING GSTR-1 NOTIFICATION NO. CCW/GST/74/2015-1, DATED 8-8-2017 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Andhra Pradesh Goods and… Read More »
SECTION 38 OF THE ANDHRA PRADESH GST ACT, 2017 – RETURNS – FURNISHING DETAILS OF INWARD SUPPLIES – EXTENSION OF TIME LIMIT FOR FILING GSTR-2 NOTIFICATION NO. CCW/GST/74/2015-2, DATED 8-8-2017 In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Andhra Pradesh Goods and… Read More »
SECTION 39, READ WITH SECTIONS 37 AND 38, OF THE ANDHRA PRADESH GST ACT, 2017 AND RULE 61 OF THE ANDHRA PRADESH GST RULES, 2017 – RETURNS – FURNISHING OF – EXTENSION OF TIME LIMIT FOR FILING FORM GSTR-3B NOTIFICATION NO. CCW/GST/74/2015-3, DATED 8-8-2017 In exercise of the powers conferred by sub-rule (5) of rule 61… Read More »
SECTION 39 OF THE ANDHRA PRADESH GST ACT, 2017 – RETURNS – FURNISHING OF – EXTENSION OF TIME LIMIT FOR FILING GSTR-3 NOTIFICATION NO. CCW/GST/74/2015-4, DATED 8-8-2017 In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Andhra Pradesh Goods and Services Act, 2017 (16 of 2017),… Read More »
Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India 5. Sale of Canned software not included as services Section 2(52) of CGST Act, 2017 defines goods as ‘every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of… Read More »