Category Archives: GST

an Unregistered person file Appeal under GST

By | January 17, 2019

Can Unregistered person file Appeal under GST ? क्या अपंजीकृत व्यक्ति जीएसटी के तहत अपील कर सकता है In case of unregistered transporter, a penalty u/s.129(3) of CGST ACT 2017 was levied and penalty notice was served upon unregistered transporter manually.  Can he file appeal under Rule 108 of CGST Rules 2017 manually or need… Read More »

GST on Security Services : FAQs

By | January 10, 2019

As per NN-29/2018-CT(R ) Dated 31.12.2018, RCM appliacble on Security Service provided by person other than body corporate to any registered person located in taxable territory Q: Security Services have been brought under RCM u/s 9(3). Is it mandatory RCM (i.e. security agencies cannot opt for Forward charge even if they are registered)? Answer :… Read More »

Category: GST

Rule 138E of CGST Rules 2017 : Restriction on furnishing of information in PART A of FORM GST EWB 01.

By | January 9, 2019

Rule 138E of CGST Rules 2017 Inserted by NOTIFICATION NO. 74/2018 – CENTRAL TAX, DATED 31-12-2018 [ Date from which Rule 138E will be effective will be notified later ) 138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.— Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor,… Read More »

32 nd GST Council Meeting Decisions

By | January 9, 2019

32 nd GST Council Meeting 32nd GST Council Meeting was held on 10th January 2019 (Thursday)  in New Delhi 32nd GST Council meeting Decisions : Press Release Recommendations made during 32 nd Meeting of the GST Council 32 nd GST Council meeting decision on 10.01.2019: Video Explanation by CA Satbir singh  Related Post All GST Council Meetings… Read More »

Category: GST

Revised List of services covered under GST RCM as on 01.01.2019

By | January 7, 2019

Revised List of services covered under GST RCM (Reverse Charge Mechanism) as on 01.01.2019 Refer Updated Notification on Services under Reverse charge which has updated with latest notifications issued on 31.12.2018 Notification No 13/2017 Central Tax (Rate) : Services Liable for Reverse Charge under CGST Act : Dated 28th June 2017 Notification No 10/2017 Integrated Tax… Read More »

New Format for GST Annual Return (GSTR 9 and GSTR 9A) & GST Audit (GSTR 9C) for FY 2017-18

By | January 7, 2019

New Format for GST Annual Return (GSTR 9 and GSTR 9A) As per Notification No 74/2018 Central Tax : CGST (Fourteenth amendment) Rules 2018 Dated 31st December 2018 Govt has revised the Format of GSTR 9 (Regular Taxpayer)  and GSTR 9A ( for Composition Taxpayer) and GSTR 9C (Reconciliation Statement if turnover exceeds Rs 2 Core)/GST… Read More »

Category: GST

GST on Food and Drinks supply in School & Colleges स्कूल कॉलेज में खाद्य और पेय आपूर्ति पर जीएसटी

By | January 7, 2019

Applicability of GST on supply of food and beverage services by educational institution. Refer Circular No 85/04/2019 GST : Clarification on GST rate applicable on supply of food and beverage services by educational institution.              

CGST Act 2017 of India – Chapter Wise and Section Wise

By | January 7, 2019

CGST Act 2017 CGST Act 2017  also known as CENTRAL GOODS AND SERVICES TAX ACT 2017 has been Assented by the President of India on 12-4-2017 . Chapter wise sections under CGST Act 2017 are furnished below. Chapter wise sections under CGST Act 2017   CHAPTER I PRELIMINARY Sections Section 1 . Short title, extent and… Read More »

Changes in GST w.e.f 01.02.2019

By | January 4, 2019

GST (Amendment) Act, 2018 The President has given its assent to the The Central Goods and Services Tax (Amendment) Act 2018 , The Integrated Goods and Services Tax (Amendment) Act 2018. , The Union Territory Goods and Services Tax (Amendment) Act 2018. , The Goods and Services Tax (Compensation to States) Amendment Act 2018. on August 29, 2018. Effective Date for… Read More »

Category: GST

When Signatures on GST Invoice not required :GST Rules Changed

By | January 3, 2019

When Signatures on GST Invoice not required Notification No 74/2018 Central Tax : CGST (Fourteenth amendment) Rules 2018 Dated 31.12.2018  In the said rules, in rule 46 (Tax invoice) , after the fourth proviso, the following proviso shall be inserted, namely:- Provided also that the signature or digital signature of the supplier or his authorised… Read More »

Circular No 87/06/2019 GST : CBIC clarify whether “eligible duties” include CENVAT credit u/s 140(1) CGST Act

By | January 2, 2019

Circular No 87/06/2019 GST Circular No. 87/06/2019-GST F. No. 267/80/2018-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi, the 2 nd Jan, 2019 To The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/… Read More »

GST on Petroleum Products to be decided by GST Council

By | January 2, 2019

Ministry of Petroleum & Natural Gas Decision regarding Levy of GST on Petroleum Products to be decided as per recommendation of GST Council Posted On: 02 JAN 2019 The prices of petroleum products in the country are benchmarked to international product prices. Generally, the prices of sensitive petroleum products in the country are higher/lower than… Read More »

Category: GST

Circular No 85/04/2019 GST : Clarification on GST rate applicable on supply of food and beverage services by educational institution.

By | January 2, 2019

Circular No 85/04/2019 GST Read Circular No 85/04/2019 GST Clarification on GST rate applicable on supply of food and beverage services by educational institution. F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 156, North Block, New Delhi, the 1st January, 2019 To, The Principal Chief Commissioners/ Chief… Read More »

Circular No 86/05/2019 GST : GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

By | January 2, 2019

Circular No 86/05/2019 GST GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 1st January, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/… Read More »

Circular No 84/03/2019 GST : classification of service of printing of pictures

By | January 2, 2019

Circular No 84/03/2019 GST Clarification on issue of classification of service of printing of pictures covered under 998386. F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146G, North Block, New Delhi, the 1th January 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner… Read More »

Category: GST

Circular No 83/02/2019 GST : Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).

By | January 2, 2019

Circular No 83/02/2019 GST Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). Circular No. 83/02/2019- GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit ***** North Block, New Delhi, Dated the 1 st January, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal… Read More »

Circular No 82/01/2019 GST :Applicability of GST on various programmes conducted by IIM

By | January 2, 2019

Circular No 82/01/2019 GST Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146, North Block, New Delhi, the 1st January, 2019 To: The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner… Read More »

35 New GST Notifications 4 Circulars and 3 Orders issued w.e.f 01.01.2019

By | January 2, 2019

35 New GST Notifications 4 Circulars and 3 Orders issued w.e.f 01.01.2019 GST Rates on Goods Amended w.e.f 01.01.2019 Notification No 25/2018 Integrated Tax (Rate) : IGST Rates on Goods Amended w.e.f 01.01.2019 Notification No 24/2018 Central Tax (Rate) : CGST Rates on Goods Amended w.e.f 01.01.2019 Notification No 24/2018 Union territory Tax (Rate) :… Read More »

Category: GST

5 New GST Circulars issued on 01.01.2019

By | January 2, 2019

5 New GST Circulars issued on Dated 01.01.2019 Circular No 82/01/2019 GST Dated 01.01.2019 Applicability of GST on various programmes conducted by IIM Circular No 83/02/2019 GST Dated 01.01.2019 Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). Circular No 84/03/2019 GST Dated 01.01.2019 Clarification on issue of classification of service… Read More »

Category: GST

New GST News 02.01.2019

By | January 2, 2019

New GST News 02.01.2019 [ Join online GST Course by CA Satbir Singh ] New GST News Free GST Online Course [ Videos ] by CA Satbir Singh GST and Income Tax Compliance Calendar for January 2019 : Due Dates (updated) GST on Petroleum Products to be decided by GST Council 35 New GST Notifications… Read More »

Category: GST