Daily Archives: January 26, 2018

Section 34 of Nagaland GST Act 2017 : Credit and debit notes.

By | January 26, 2018

Section 34 of Nagaland GST Act 2017 ( Section 34 of Nagaland GST Act 2017 explains Credit and debit notes and is covered in CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES ) Credit and debit notes. 34. (1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax… Read More »

Section 33 of Nagaland GST Act 2017 : Amount of tax to be indicated in tax invoice and other documents.

By | January 26, 2018

Section 33 of Nagaland GST Act 2017 ( Section 33 of Nagaland GST Act 2017 explains Amount of tax to be indicated in tax invoice and other documents and is covered in CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES ) Amount of tax to be indicated in tax invoice and other documents. 33. Notwithstanding anything contained in this Act or… Read More »

Section 32 of Nagaland GST Act 2017 : Prohibition of unauthorised collection of tax

By | January 26, 2018

Section 32 of Nagaland GST Act 2017 ( Section 32 of Nagaland GST Act 2017 explains Prohibition of unauthorised collection of tax and is covered in CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES ) Prohibition of unauthorised collection of tax 32. (1) A person who is not a registered person shall not collect in respect of any supply of goods… Read More »

Section 31 of Nagaland GST Act 2017 : Tax Invoice

By | January 26, 2018

Section 31 of Nagaland GST Act 2017 ( Section 31 of Nagaland GST Act 2017 explains Tax Invoice and is covered in CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES ) Tax Invoice 31. (1) A registered person supplying taxable goods shall, before or at the time of,–– (a) removal of goods for supply to the recipient, where the supply involves… Read More »

Circular No 30/4/2018 GST : Supplies made to the Indian Railway

By | January 26, 2018

Circular No 30/4/2018 GST F.No.354/1/2018-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Circular No 30/4/2018 GST North Block, New Delhi Dated, 25 January, 2018 clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 . To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General,… Read More »

Circular No 29/3/2018 GST : GST on Polybutylene feedstock and Liquefied Petroleum Gas

By | January 26, 2018

Circular No 29/3/2018 GST F.No.354/1/2018-TRU) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Circular No 29/3/2018 GST North Block, New Delhi Dated, 25 January, 2018 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied… Read More »

Notification No 1/2018 Compensation Cess (Rate) : old and used motor vehicles

By | January 26, 2018

Notification No 1/2018 Compensation Cess (Rate) seeks to amend Notification No.1/2017-Compensation Cess (Rate) vide Notification No 1/2018 Compensation Cess (Rate) Dated 25th January, 2018 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 1/2018-Compensation Cess (Rate) New Delhi, the… Read More »

Notification No 9/2018 Union Territory Tax (Rate) : Public funded research institution

By | January 26, 2018

Notification No 9/2018 Union Territory Tax (Rate) Seeks to amend Notification No.45/2017-UTGST (Rate)  vide Notification No 9/2018 Union Territory  Tax (Rate) Dated 25th January, 2018 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 9/2018-Union Territory Tax (Rate) New… Read More »

Notification No 8/2018 Union Territory Tax (Rate) : UTGST rates on used Vehicles

By | January 26, 2018

Notification No 8/2018 Union Territory Tax (Rate) Seeks to amend Notification No.1/2017-UTGST(Rate) vide Notification No 8/2018 Union Territory  Tax (Rate) Dated 25th January, 2018 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 8/2018-Union Territory Tax (Rate) New Delhi,… Read More »