GST Services GST Services gone live GST Services gone live till date on GST Portal ( www.gst.gov.in ) 1. Interface for Tax payer to Login, change password, Register/Update DSC. 2. Registration: a. Application for New Registration. b. Application for Filing Clarification. c. Application of Enrolment for GSTP. d. Application to opt for Composition scheme. e.… Read More »
No GST is applicable on free food supplied in anna kshetras run by religious institutions; prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. attracts Nil CGST and SGST or IGST, as the case may be. There are media reports suggesting that GST applies on free food supplied in anna kshetras run… Read More »
GST rate for Sanitary Napkins There are some remarks made by various column writers on GST rate on sanitary napkins. It may be mentioned that the tax incidence on this item before and after GST is the same or less. Sanitary napkins are classifiable under heading 9619. In pre-GST, they attracted concessional excise duty of 6% and… Read More »
Gifts up to a value of Rs 50,000/- per year by an employer to his employee are outside the ambit of GST. However, gifts of value more than Rs 50,000/- made without consideration are subject to GST, when made in the course or furtherance of business. It is being reported that gifts and perquisites supplied… Read More »
GST : Free Help Book on Composition Scheme Prepared by Committee on Capacity Building Date of Preparation: 27.6.2017 Category of Registered Person: Composition Taxable Person Download Free Help Book on Composition Scheme Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Rates GST… Read More »
GST Transitional Provisions E-book ( No. 1) on Transitional Provisions on Input Tax Credit Prepared by C. P. Goyal, IRS Date of Preparation: 27.6.2017 Download book on GST Transitional Provisions Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Rates GST Rates GST… Read More »
GST Handbook Index of GST Handbook 1. REGISTRATION 2. COMPOSITION LEVY 3. TIME AND PLACE OF SUPPLY 4. INPUT TAX CREDIT 5. TAX INVOICE 6. RETURNS 7. JOBWORK 8. TRANSITIONAL PROVISIONS Download GST Handbook Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Rates… Read More »
IGST ( Extension to Jammu and Kashmir) Ordinance 2017 IGST ( Extension to Jammu and Kashmir) Ordinance 2017 Published in Offical Gazettee on 8th july 2017 Download IGST ( Extension to Jammu and Kashmir) Ordinance 2017 Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST… Read More »
CGST ( Extension to Jammu and Kashmir) Ordinance 2017 CGST ( Extension to Jammu and Kashmir) Ordinance 2017 Published in Offical Gazettee on 8th july 2017 Download CGST ( Extension to Jammu and Kashmir) Ordinance 2017 Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules… Read More »
Valuation in GST Value of Supply Every fiscal statue makes provision for the determination of value as tax which is normally payable on ad-valorem basis. In GST also, tax is payable on ad-valorem basis i.e percentage of value of the supply of goods or services. Section 15 of the CGST Act and Determination of Value… Read More »