The Union Territory Goods and Services Tax (Amendment) Act, 2018 MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 30th August, 2018/Bhadrapada 8, 1940 (Saka) The following Act of Parliament received the assent of the President on the 29th August, 2018, and is hereby published for general information:— THE UNION TERRITORY GOODS AND SERVICES TAX… Read More »
The Integrated Goods and Services Tax (Amendment) Act, 2018. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 30th August, 2018/Bhadrapada 8, 1940 (Saka) The following Act of Parliament received the assent of the President on the 29th August, 2018, and is hereby published for general information:— THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT)… Read More »
Central Goods and Services Tax (Amendment) Act, 2018 Central Goods and Services Tax (Amendment) Act, 2018 The following Act of Parliament received the assent of the President on the 29th August, 2018, and is hereby published for general information:— THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (NO. 31 OF 2018) An Act further… Read More »
Input tax Credit on capital goods purchased before GST Registration An individual purchased machinery on 31 st March 2018 but got GST registration only on 10.04 2018. Is there any provision by which he could get input tax credit on capital goods ? Answer . As per Section 18 of CGST Act 2017 person can… Read More »
How to understand GST HSN Code Rules ? Related GST Video Tutorials How to Search HSN / SAC GST Tax Rates HSN code Wise GST Rates on Goods : CGST , SGST / UTGST , IGST Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST… Read More »
GST Challan Following is the detailed process for making payment of GST Challan along with screenshots. If you are not familiar with how to calculate GST in India read How to Calculate and Pay GST in India ; Example. After you have correctly calculated the GST , pay GST by method described below . Key Points of… Read More »
Section 43A of CGST Act 2017 [ Section 43A CGST Act 2017 inserted by Central Goods and Services Tax (Amendment) Act 2018 which is to be Notified ] Section 43A CGST Act 2017 explains Procedure for furnishing return and availing input tax credit. and is covered on Chapter IX – Returns [Note : CGST Act 2017 also… Read More »
Section 49B CGST Act 2017 [ Section 49B CGST Act 2017 Inserted by The Central Goods and Services Tax (Amendment) Act 2018 w.e.f. 1-2-2019. However As per Circular No 98/18/2019 Dated Dated 23rd April 2019 : GST ITC utilization Clarified ,GST Portal is showing utilization as per Old Rules before section 49A and Section 49B. Till… Read More »
Section 49A CGST Act 2017 [ Section 49A CGST Act 2017 Inserted by The Central Goods and Services Tax (Amendment) Act 2018 w.e.f. 1-2-2019. However As per Circular No 98/18/2019 Dated Dated 23rd April 2019 : GST ITC utilization Clarified ,GST Portal is showing utilization as per Old Rules before section 49A and Section 49B. Till… Read More »
Hence, a provision has been made available in the Unified Portal in the Establishment login for generation of UAN without Aadhaar for employees resident in Assam, Meghalaya and Nagaland states. It is being allowed initially for a period of 3 months from 24/08/20 18 to 23/11/2018. EMPLOYEES’ PROVIDENT FUND ORGANISAT ION MINISTRY OF LABOUR &… Read More »