Notification regarding GST rate for branded cereal, pulses and flour The GST Council, in its 21st meeting held on 9th September, 2017 at Hyderabad has, interalia, recommended that for 5% GST rate on cereals, pulses and flours etc. put up in unit container and bearing a registered brand name: a) A brand registered as on… Read More »
Section 5 Kerela GST Ordinance 2017 [ Section 5 Kerela GST Ordinance 2017 explains Powers of officers and is covered in CHAPTER II ADMINISTRATION ] Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under… Read More »
Section 4 Kerela GST Ordinance 2017 [ Section 4 Kerela GST Ordinance 2017 explains Appointment of officers and is covered in CHAPTER II ADMINISTRATION ] Appointment of officers 4. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under this Ordinance.… Read More »
Section 3 Kerela GST Ordinance 2017 [ Section 3 Kerela GST Ordinance 2017 explains Officers under this Ordinance and is covered in CHAPTER II ADMINISTRATION ] Officers under this Ordinance 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Ordinance, namely:— (a) Principal Commissioner or Chief Commissioner of State tax; (b) Special… Read More »
Section 2 Kerela GST Ordinance 2017 [ Section 2 Kerela GST Ordinance 2017 explains Definitions and is covered in CHAPTER I PRELIMINARY ] Definitions 2. In this Ordinance, 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 (Central Act 4 of 1882); (2) “address… Read More »
Section 1 Kerela GST Ordinance 2017 [ Section 1 Kerela GST Ordinance 2017 explains Short title, extent and commencement and is covered in CHAPTER I PRELIMINARY ] Short title, extent and commencement 1. (1) This Ordinance may be called the Kerala Goods and Services Tax Ordinance, 2017. (2) It extends to the whole of the State of Kerala. (3) It shall come into… Read More »
GSTR 2 FAQ’s Introduction 1. What is Form GSTR-2? GSTR-2 is the details of inward supplies of goods or services to be furnished by registered taxpayer on a monthly basis. The GSTR-2 would be prepared by registered taxpayer by acting upon on auto-populated details from GSTR-1,5,6, 7,8 filed by the corresponding supplier/ Non-Resident taxable persons/… Read More »
GUIDELINES FOR CHANGING THE EMAIL AND MOBILE NUMBER OF THE PRIMARY AUTHORIZED SIGNATORIES MENTIONED AT THE TIME OF ENROLMENT OR NEW REGISTRATION. The steps which need to be followed by the user taxpayer for changing of email and mobile number: – ➢ Step-1: Login to GST portal with your user id and password, ➢ Step-2:… Read More »
Schedule III Karnataka GST Act 2017 [ Schedule III Karnataka GST Act 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… Read More »
Schedule II Karnataka GST Act 2017 [ Schedule II Karnataka GST Act 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… Read More »