Category: GST
Applicability of GST on partially completed flats having identified customers before/after GST regime or where no customers are identified – AAR Ruling ABCAUS Case Law Citation:ABCAUS 3116 (2019) (08) AAR The Applicant was a company incorporated under the Companies Act 1956 and is registered under the Goods and …
GST applicability on work executed under JDA on land owner’s portion on the value at the time of transfer of possession of land owner’s’ portion of flats-AAR Ruling ABCAUS Case Law Citation:ABCAUS 3115 (2019) (08) AAR Important case law relied upon by the parties:Vaswani Estates Developers Pvt. Ltd …
Procedure / FAQ for filing Form DRC-03 intimation of payment made voluntarily or against Show Cause Notice (SCN) Form DRC-03 enables a taxpayer to pay tax by raising its liability voluntarily or in response to the show cause notice (SCN) raised by the Department. Form DRC-03 can be …
Refunds of IGST paid on import in case of specialized agencies-Clarifications Circular No. 23/2019-Customs F. No. 450/35/2018-Cus-IVGovernment of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Indirect Taxes & Customs)**** Room No. 227-B, North Block, New Delhi.Dated the 1st August, 2019 ToAll Principal Chief Commissioners/Chief Commissioners of Customs/ Customs(Preventive)All …
CGST Act not empower Govt. to frame rule providing lapse of ITC. Notification No. 20/2018 and Circular No.56/30/2018-GST quashed and declared ultra vires to that extent ABCAUS Case Law Citation:ABCAUS 3095 (2019) (08) HC Important case law relied upon by the parties:Dipak Vegetable Oil Industries Ltd. Vs. Union …
GSTN Releases Offline Tool of New GST Return for familiarisation by Taxpayers. It has ANX-1, ANX-2, Purchase Register and Matching tool. Introduction to New Return Offline Tool (Trial) What are the Offline Tools planned under New Return? In the proposed system of new GST Return filing, a normal …
Key Decisions taken in GST Council 36th Meeting GST rate on all Electric Vehicles reduced from 12% to 5% and of charger or charging stations for EVs from 18% to 5% Hiring of electric buses by local authorities exempted from GST Changes in GST rates shall …
Clarification-Exemption on re-imported goods exported under duty drawback, rebate of duty or under bond on or after the 1st July 2017 for exhibition purpose or on consignment basis Circular No. 21/2019 -Customs F. No. 450/131/2017-CusIVGovernment of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Indirect Taxes & Customs)***** Room …
Refunds of IGST paid on import – Requirement of 100% physical examination of each consignment to be gradually relaxed Circular No.22/2019-Customs F. No. 450/96/2019-Cus-IVGovernment of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Indirect Taxes & Customs)**** Room No. 227-B, North Block, New Delhi.Dated the 24th July, 2019 ToAll …
GST on monthly subscription/contribution charged by a Residential Welfare Association from its members – FAQ and Clarification Circular No.109/28/2019- GST F. No. 332/04/2017-TRUGovernment of IndiaMinistry of FinanceDepartment of Revenue(Tax Research Unit)***** New Delhi, the 22nd July, 2019 To,The Principal Chief Commissioner/ Chief Commissioners/ PrincipalCommissioner/ Commissioner of Central Tax …
