New GST News and Circulars 09.06.2018

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New GST Circulars

Circular No 47/21/2018 GST Dated 08th June 2018 : Clarifications of certain issues under GST

Circular No 15/2018 Custom Dated 06th june 2018 : PAN Based Refund of GST allowed

Circular No 46/20/2018 GST Dated 06th June 2018: GST rate on PSLC , REC and Other scrips

Circular No 45/19/2018 GST Dated 30th May 2018: Refund issue Clarified by CBIC : 

Circular No 12/2018 Customs Dated 29th May 2018 : Sanction of pending IGST refund claims 

New GST News

New Functions on GST Portal Part 3 : Explained by GSTN

Last date to claim Input Tax Credit for FY 2017-18 under GST

GST Special Refund Fortnight from 31.05.2018 to 14.06.2018

GST FAQs on Financial Services Sector published by CBIC 03.06.2018

Free Background Material on GST Acts and Rules- May 2018 Edition

How to easily refer GST Act online

ICAI Submited Draft ” GST Audit Report Formats ” to Finance Ministry

New GST Notifications

GST Updated Notifications

Notification No 25/2018 Central Tax Dated 31.05.18 : GSTR 6 Due date extended

Notification No 24 /2018 Central Tax : Authority Notified to conduct exam of GST Practitioners

Notification No 11/2018 Central Tax (Rate) : RCM on Priority Sector Lending Certificate (PSLC)

Notification No 12/2018 Integrated Tax (Rate) : RCM on Priority Sector Lending Certificate (PSLC)

Notification No 11/2018 Union Territory Tax (Rate) : RCM on Priority Sector Lending Certificate (PSLC)

New GST Judgments

Supply of Printed advertisement materials is goods not service, GST Rate 12% : TELANGANA AAR

18% GST on Geared Motor classified as electric motor : GUJARAT AAR

No GST on Storage of Agriculture Produce by Traders : ANDHRA PRADESH AAR

5% GST on Bulk drugs also if specified in List 1 of Schedule 1: ANDHRA PRADESH AAR

18 %GST on Hydraulic valve used as intermediate parts in agricultural harvesting machine : GUJARAT AAR

No Advance ruling if Circulars / Notification not issued under GST : UTTARAKHAND AAR

Agricultural Soil testing instruments not exempt, GST @ 18% : TELANGANA AAR

Roof ventilators powered by wind are not windmill, GST @ 18% : AAR

No Advance Ruling under GST if writ on same issue pending in HC : ANDHRA PRADESH AAR

No Advance Ruling can be given on ITC on clean energy cess : ANDHRA PRADESH AAR

Statutory company is not Government : No GST benefit can be availed : AAR

EPC contract for solar power plant is not Composite Supply : AAR

GST exemption for Health care services under GST : AAR ruling

Approach nodal officers for outlining GST grievances : HC

State Govt. has power to prescribe documents for goods till eway bill is applicable: HC

How to pay GST on transportation & allied services relating to goods supply : AAR Clarified

Activity of printing by photo lab is supply of goods or service under GST : AAR Clarified

How to do Valuation of supplies to branches in other states : AAR Clarified

Transfer of business as going concern exempts from GST: Karnataka AAR

[Video] GSTR 3B changes on GST Portal : GST News 298

GST DRC 03 available on GST Portal for making voluntary payments by a taxpayer.

Income Tax Calendar June 2018 : Due Dates