Category Archives: GST

Handbook on GST Annual Return by ICAI

By | May 23, 2019

Handbook on GST Annual Return by ICAI The submission and processing of return is an important link between the taxpayers and tax administration. Section 44 of the Central Goods & Services Tax (CGST) Act, 2017 stipulates that every registered person shall furnish an annual return for each financial year. Annual return is a consolidation of… Read More »

Acceptance of Appointment as GST Auditors : Draft letter Format

By | May 23, 2019

Draft Format Of Acceptance Of Appointment Letter Under GST Act. <<<< Name and address of the entity>>>> Dear Sir, Sub: Our appointment as GST Auditors* (Joint Auditors*) under section 35(5) and section 44(2) of the CGST Act CGST Act read with Rule 80(3) of the CGST Rules [read with the corresponding provisions of the State… Read More »

GST Practitioners Exam Guidelines

By | May 21, 2019

Examination for confirmation of enrolment of GST Practitioners GUIDELINES FOR THE CANDIDATES (Please refer sub-rule (9) of rule 83A of the Central Goods and Services Tax Rules, 2017) A. Guidelines for filling up application form: 1. All GST Practitioners who are eligible to appear in the examination are required to submit online application on the… Read More »

GST Advance ruling not passed in 90 days , Writ Petition Accepted by HC

By | May 21, 2019

HIGH COURT OF GUJARAT Sonal Products v. State of Gujarat MS. HARSHA DEVANI AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 6248 OF 2019 MARCH  28, 2019 D.K. Puj for the Petitioner. ORDER Ms. Harsha Devani, J. – Mr. D.K. Puj, learned advocate for the petitioner, has submitted that though alternative remedy of appeal has been provided under… Read More »

ITC on Building Construction is allowed to be used for GST payable on its Rental Income : HC

By | May 20, 2019

Use of ITC Accumulated during Building Construction Check Amazon Today Best Deals and Offers for Saving The petitioner No.1 having accumulated input Credit of GST amounting to Rs 34,40,18,028/-(Rupees thirty four crores forty lacs eighteen thousand twenty eight only) in respect of purchases of inputs in the form of goods and services is desirous of… Read More »

Carry bags/re-usable shopping bags made of cotton falls under HSN 4202 : AAR

By | May 19, 2019

GST AAR Tamilnadu In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex)  Order No. AAAR/02/2019 (AR) Date of Judgement/Order : 18/03/2019 At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for… Read More »

Govt amends GST Authority for Advance Ruling in Union territories : Notification No 03/2019 Union Territory Tax

By | May 19, 2019

Govt amends GST Authority for Advance Ruling in Union territories of Andaman and Nicobar Islands and Dadra and Nagar Haveli vide Notification No. 03/2019-Union Territory Tax. MINISTRY OF FINANCE(Department of Revenue) Notification No. 03/2019-Union Territory Tax New Delhi, the 16th May, 2019 G.S.R. 366(E).—Inexercise of the powers conferred by section 15 of the Union Territory Goods… Read More »