PART – I HARYANA GOVERNMENT LAW AND LEGISLATIVE DEPARTMENT Notification The 28th September, 2018 No. Leg. 30/2018.— The following Act of the Legislature of the State of Haryana received the assent of the Governor of Haryana on the 24th September, 2018 and is hereby published for general information:– HARYANA ACT NO. 25 OF 2018 THE… Read More »
Hindi lexicon for GST related words and phrases OFFICE OF THE COMMISSIONER OF GST AND CENTRAL EXCISE CHENNAI OUTER A quick internet search that throws many variants makes one confused: Which of these variants is legally correct? The story of this little book of lexicon begins with this question posed by our Commissioner to us.… Read More »
Land owner liable to pay GST on premises allotted to him Authority of Advance Ruling Karnataka In re Patrick Bernardinz D’Sa Appeal Number : Advance Ruling No. KAR ADRG 29/2018 Date of Judgement/Order : 28/11/2018 In re Patrick Bernardinz D’Sa (GST AAR Karnataka) The applicant’s question ‘Whether the applicant being the land owner is liable to… Read More »
Glossary of terms GST GST is Goods and Services Tax levied on the supply of Goods and Services. GST will subsume various indirect taxes levied by the state and central governments. It is expected to bring together India under a single market. The implementation of GST is expected to lower the cost of goods and… Read More »
HIGH COURT OF BOMBAY Star Rays v. Union of India M.S.SANKLECHA AND RIYAZ I. CHAGLA, JJ. WRIT PETITION NO. 2483 OF 2018 OCTOBER 22, 2018 Arshil Shah and Parisha Shah for the Petitioner. Vijay Kantharia and Ram Ochani for the Respondent. ORDER 1. This petition under Article 226 of the Constitution of India seeks a refund of integrated goods and service tax paid in respect… Read More »
Ministry of Finance Effective tax rate on complex, building, flat etc. Posted On: 08 DEC 2018 It is brought to the notice of buyers of constructed property that there is no GST on sale of complex/ building and ready to move-in flats where sale takes place after issue of completion certificate by the competent authority.… Read More »
GST Paid but Debtor become Bad debt Here is the video Tutorial on explaining the provisions of Bad debt under GST [ Join GST online course by CA Satbir Singh ] Mr. A provided services to Mr. B in November 2017 and paid due GST at the time of issuance of invoice. However, payment is not… Read More »
Refund on account of Refund by Recipient of Deemed Export 1. What are the preconditions for filing a refund application as recipient of deemed exports supplies? The following conditions must be met for being eligible to file form RFD-01A, for refund by recipient of deemed exports: The Taxpayer is registered with GST Portal and holds… Read More »
Applying of Refund on Tax paid on an Intra-State Supply which is subsequently held to be Inter-State Supply and Vice Versa [ Also refer GST Refund : Free Study Material ] Watch Video Tutorial by CA Satbir Singh FAQs > 1. When refund application can be filed using reason as “Refund on tax paid on an Intra… Read More »
Application for Refund of Excess Amount from the Electronic Cash Ledger 1. How can I claim refund of excess amount available in cash ledger? 1. Balance in the cash ledger should be sufficient 2. File RFD- 01 A and select the reason of Refund as ‘Refund on account of excess balance in cash ledger’. 3.… Read More »