GST composition scheme [Part -2] Video Tutorials
GST composition scheme [Part -2] Also refer Free GST Online Videos [ Videos ] by CA Satbir Singh [ Watch Watch GST composition scheme [Part-1] Video Tutorial
Category Archives: GST
GST composition scheme [Part-1] Video Tutorial
GST composition scheme Also refer Free GST Online Videos [ Videos ] by CA Satbir Singh https://unacademy.com/lesson/gst-composition-scheme/VYJ9EYIG
GST Exemptions [Video Tutorials]
GST Exemptions [Video Tutorials] Refer all Free GST Online Videos [ Videos ] by CA Satbir Singh
an Unregistered person file Appeal under GST
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 »
New Updates on GST Portal
New Updates on GST Portal जीएसटी पोर्टल पर नई अपडेट
GST on Security Services : FAQs
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 »
Rule 138E of CGST Rules 2017 : Restriction on furnishing of information in PART A of FORM GST EWB 01.
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
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 »
Penalty for Delayed filing of GSTR 3B Return : CBIC Clarified
Penalty for Delayed filing of GSTR 3B Returns Whether penalty in accordance with section 73 (11) of the CGST Act should be levied in cases where the return in FORM GSTR-3B has been filed after the due date of filing such return? As per Circular No 76/50/2018 GST Dated 31st December 2018 CBIC has clarified that… Read More »
Revised List of services covered under GST RCM as on 01.01.2019
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
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 »
GST on Food and Drinks supply in School & Colleges स्कूल कॉलेज में खाद्य और पेय आपूर्ति पर जीएसटी
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.
GST and Income Tax Compliance Calendar for January 2019 : Due Dates (updated)
GST and Income Tax Compliance Calendar for January 2019 [ Also Refer Month wise Compliance Calendar under GST and Income Tax ] 7 January 2019 Under Income Tax Act:- Due date for deposit of Tax deducted/collected for the month of December, 2018. However, all the sum deducted/collected by an office of the government shall be… Read More »
Free E-Publication on Refund under GST : by ICAI : Download : December 2018 Edition
Free E-Publication on Refund under GST Download Free E-Publication on Refund under GST Click here
CGST Act 2017 of India – Chapter Wise and Section Wise
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
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 »
When Signatures on GST Invoice not required :GST Rules Changed
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 »
Changes in GST ITC 04 Goods sent to Job Worker by Another Job worker
Changes in GST ITC 04 : Goods sent to Job Worker Notification No 74/2018 Central Tax : CGST (Fourteenth amendment) Rules 2018 Dated 31.12.2018 has changed Rule 45 of CGST Rules 2017 In the said rules, in rule 45, in sub-rule (3), after the words ― “received from a job worker”, the words, “or sent from… Read More »
GST Audit Rule Changed : Financial year : Audit by Tax Authorities
GST Audit Rule Changed Notification No 74/2018 Central Tax : CGST (Fourteenth amendment) Rules 2018 Dated 31.12.2018 In the said rules, in rule 101 of CGST Rules 2017, in sub-rule (1), after the words ” financial year “, the words “or part thereof ” shall be inserted. Revised Rule 101 of CGST Rules 2017 is… Read More »
GST Refund Claim Form Changed (GST RFD 01 and GST RFD 01A )
GST Refund Form Changed (GST RFD 01 and GST RFD 01A ) Notification No 74/2018 Central Tax : CGST (Fourteenth amendment) Rules 2018
Circular No 87/06/2019 GST : CBIC clarify whether “eligible duties” include CENVAT credit u/s 140(1) CGST Act
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
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 »
Circular No 85/04/2019 GST : Clarification on GST rate applicable on supply of food and beverage services by educational institution.
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.
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
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 »
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 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
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
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 »
5 New GST Circulars issued on 01.01.2019
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 »
New GST News 02.01.2019
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 »