Daily Archives: September 30, 2017

How to File GSTR 3 GST Return ?

By | September 30, 2017

How to File GSTR 3 GST Return ?   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 Notifications GST Act Notifications GST Circulars GST Circulars  GST Judgments GST Judgments GST Press Release GST Press… Read More »

GST : LUT Facility in place of Bond extended to more exporters , No bank guarantee required 

By | September 30, 2017

Facility of furnishing Letter of Undertaking extended to more exporters Small exporters have brought to the notice of the Government the difficulties in furnishing bond with requisite bank guarantee. To facilitate exports under GST, it has been decided that the facility of furnishing Letter of Undertaking, in place of a bond, for exporting goods or… Read More »

Study Material for IIPCC Paper 4: Taxation for May 2018 & Nov 2018

By | September 30, 2017

Announcement for May 2018 & November 2018 IIPCE Study Material applicable for IIPCC Paper 4: Taxation  Students of IIPCC, appearing in May 2018 and November 2018 examinations, may note that the new Study Material for Intermediate Paper 4: Taxation under the Revised Scheme of Education and Training is relevant for IIPCC Paper 4: Taxation as… Read More »

Schedule III Kerala GST Ordinance 2017 : Activities Or Transactions Which Shall Be Treated Neither As A Supply Of Goods Nor A Supply Of Services

By | September 30, 2017

Schedule III Kerala GST Ordinance 2017 [ Schedule III Kerala GST Ordinance 2017 explains Activities Or Transactions Which Shall Be Treated Neither As A Supply Of Goods Nor A Supply Of Services ] Schedule III [See section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by… Read More »

Schedule II Kerala GST Ordinance 2017 : Activities To Be Treated As Supply Of Goods Or Supply Of Services

By | September 30, 2017

Schedule II Kerala GST Ordinance 2017 [ Schedule II Kerala GST Ordinance 2017 explains Activities To Be Treated As Supply Of Goods Or Supply Of Services ] Schedule II [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer.—(a) any transfer of the title in goods is a supply of goods; (b) any transfer… Read More »

Schedule I Kerala GST Ordinance 2017 : Activities To Be Treated As Supply Even If Made Without Consideration

By | September 30, 2017

Schedule I Kerala GST Ordinance 2017 [ Schedule I Kerala GST Ordinance 2017 explains Activities To Be Treated As Supply Even If Made Without Consideration  ] Schedule I [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed on such… Read More »

Section 174 Kerala GST Ordinance 2017 : Repeal and Savings

By | September 30, 2017

Section 174 Kerala GST Ordinance 2017 [ Section 174 Kerala GST Ordinance 2017 explains Repeal and Savings and is covered in CHAPTER XXI MISCELLANEOUS ] Repeal and Savings 174. (1) Save as otherwise provided in this Ordinance on and from the date of commencement of this Ordinance,— (i) the Kerala Value Added Tax Act, 2003 (30 of 2004) except in respect… Read More »

Section 173 Kerala GST Ordinance 2017 : Amendment of certain Acts

By | September 30, 2017

Section 173 Kerala GST Ordinance 2017 [ Section 173 Kerala GST Ordinance 2017 explains Amendment of certain Acts and is covered in CHAPTER XXI MISCELLANEOUS ] Amendment of certain Acts 173 . Save as otherwise provided in this Ordinance, on and from the date of commencement of this Ordinance: (i) in the Kerala Surcharge on Taxes Act, 1957 (11 of 1957), sub-sections… Read More »

Section 172 Kerala GST Ordinance 2017 : Removal of difficulties

By | September 30, 2017

Section 172 Kerala GST Ordinance 2017 [ Section 172 Kerala GST Ordinance 2017 explains Removal of difficulties and is covered in CHAPTER XXI MISCELLANEOUS ] Removal of difficulties 172. (1) If any difficulty arises in giving effect to any provisions of this Ordinance, the Government may, on the recommendations of the Council, by a general or a special order published in… Read More »

Section 171 Kerala GST Ordinance 2017 : Anti-profiteering Measure

By | September 30, 2017

Section 171 Kerala GST Ordinance 2017 [ Section 171 Kerala GST Ordinance 2017 explains Anti-profiteering Measure and is covered in CHAPTER XXI MISCELLANEOUS ] Anti-profiteering Measure 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in… Read More »