New functionality update on GST Portal Relevant Study Material on GST Portal www.gst.gov.in login portal for GST in India What GST Practitioner can do on GST Portal ? GST News Part 248 [Video ] New Functions on GST Portal -Explained by GSTN on 21.05.18 [Video] New functions on GST Portal :Explained by GSTN on 25.04.18… Read More »
PPT on TDS Provisions in GST Download PPT Click here Related Post on TDS FAQs on TDS under GST GST TDS Accounting Entries in Supplier Books When TDS is to be deducted Under GST : Situations How to Accept GST TDS deducted by Deductee when GST TDS will not be deducted : List of situations… Read More »
How to register DCS on GST Portal Register DSC Access GST Portal through www.gst.gov.in. Enter User Name, Password and Captcha in respective boxes Click on Continue Related Post FAQs ON DIGITAL SIGNATURE CERTIFICATE (DSC) Digital Signature Certificate ( DSC ) for GST ? Precautions Digital Signature Certificate (DSC) Ready Reckoner -Book 2017 ; FCA Rahul… Read More »
When GST TDS will not be deducted ? GST Law also mandates Tax Deduction at Source (TDS) vide Section 51 of the CGST/SGST Act 2017, Section 20 of the IGST Act, 2017 and Section 21 of the UTGST Act, 2017. GST Council in its 28th meeting held on 21.07.2018 recommended the introduction of TDS from… Read More »
Situations When TDS is to be deducted Under GST TDS provisions under GST are made effective from 1st October 2018, in following 2 cases TDS is applicable on the supply of goods or services or both: Tax is required to be deducted from the payment made/ credited to a supplier, if the total value of supply… Read More »
PART – I HARYANA GOVERNMENT LAW AND LEGISLATIVE DEPARTMENT Notification The 28th September, 2018 No. Leg. 30/2018.— The following Act of the Legislature of the State of Haryana received the assent of the Governor of Haryana on the 24th September, 2018 and is hereby published for general information:– HARYANA ACT NO. 25 OF 2018 THE… Read More »
Hindi lexicon for GST related words and phrases OFFICE OF THE COMMISSIONER OF GST AND CENTRAL EXCISE CHENNAI OUTER A quick internet search that throws many variants makes one confused: Which of these variants is legally correct? The story of this little book of lexicon begins with this question posed by our Commissioner to us.… Read More »
Land owner liable to pay GST on premises allotted to him Authority of Advance Ruling Karnataka In re Patrick Bernardinz D’Sa Appeal Number : Advance Ruling No. KAR ADRG 29/2018 Date of Judgement/Order : 28/11/2018 In re Patrick Bernardinz D’Sa (GST AAR Karnataka) The applicant’s question ‘Whether the applicant being the land owner is liable to… Read More »
Glossary of terms GST GST is Goods and Services Tax levied on the supply of Goods and Services. GST will subsume various indirect taxes levied by the state and central governments. It is expected to bring together India under a single market. The implementation of GST is expected to lower the cost of goods and… Read More »
HIGH COURT OF BOMBAY Star Rays v. Union of India M.S.SANKLECHA AND RIYAZ I. CHAGLA, JJ. WRIT PETITION NO. 2483 OF 2018 OCTOBER 22, 2018 Arshil Shah and Parisha Shah for the Petitioner. Vijay Kantharia and Ram Ochani for the Respondent. ORDER 1. This petition under Article 226 of the Constitution of India seeks a refund of integrated goods and service tax paid in respect… Read More »