Daily Archives: March 16, 2019

Various GST Composition Schemes & Presumptive Schemes from 01.04.2019

By | March 16, 2019

Various GST Composition Scheme and Presumptive Schemes from 01.04.2019 We  had COMPOSITION scheme for GOODS manufacturer or trader  – at 1% . For RESTAURANT SERVICE supplier – at 5%. Now we have , COMPOSITION SCHEME (may be called as Presumptive Scheme) FOR SERVICE PROVIDER   OR   GOODS + SERVICE PROVIDER –  at 6%  for First 50… Read More »

Revised Online Income Tax return if Filed Manually : New Facility

By | March 16, 2019

The facility to upload Revised Return for the returns filed manually (Paper Filed Returns) is now enabled in e-Filing. Taxpayer are required to suffix ‘0’ (Zeros) in case the acknowledgment number of the original paper filed return is less than 15 digits. Example – Paper Filed Return Acknowledgement Number is – ‘1123456211’, in eFiled return… Read More »

18% GST on Outdoor catering services : AAAR

By | March 16, 2019

APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT Rashmi Hospitality Services (P.) Ltd., In re AJAY JAIN AND DR. P.D.VAGHELA, MEMBER ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2018/3 JULY  31, 2018 Surendra Shetty and Mehul P. Buch for the Applicant. RULING The Appellant M/s. Rashmi Hospitality Services Private Limited submitted that it is having business of caterers and supply food, beverages and other eatables (non-alcoholic… Read More »

No GST Cold storage services for Agriculture Produce: AAAR

By | March 16, 2019

In re Sardar Mal Cold Storage & Ice Factory (GST AAAR Rajasthan) Appeal Number RAJ/AAR/2018-19/03 Date of Judgement : 11/06/2018 1. M/s Sardar Mai Cold Storage & Ice Factory (hereinafter referred to as ‘Appellant’) had submitted an application seeking an Advance Ruling on the Entry No. 24 of the Notification No. 11/2017 Central tax (Rate)… Read More »

No GST on Delayed Electricity Bill payment Charges : AAR

By | March 16, 2019

No GST is chargeable on the delayed payment charges collected from the consumers for delay in payment of consideration for supply of electricity . While GST is chargeable on the cheque dishonor charges collected ( by whatever name) from the consumers. GST AAAR Rajasthan In re M/s TP Ajmer Distribution Limited Order No. RAJ/AAAR/02/2018-19 Date… Read More »

Bill to Ship to under GST and Eway Bill : Analysis

By | March 16, 2019

Bill To Ship To under GST and Eway Bill In this article we have done detailed analysis of Bill To Ship To Concept under GST Act  and Eway bill Rules Bill To Ship To Meaning  It is a normal practice in the industry where goods are sold to one person but delivered to a different location/person… Read More »