Category: GST
GSTR-6 Return filing due date extension for July and August 2017 month for Input Service Distributor. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. 26/2017–Central Tax New Delhi, the 28th August, 2017 G.S.R. 1071(E).—In exercise of the powers conferred by sub-section (6) of …
GST July return date extended for person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. 25/2017–Central Tax New Delhi, the 28th August, 2017 …
High Court orders correction in GST registration certificate of the firm which has been erroneously registered as sole proprietor in place of a partnership firm. ABCAUS Case Law Citation: ABCAUS 2044 (2017) (08) HC The petitioner was a partnership firm at Uttar Pradesh which had applied for registration …
Credit Notes in GST-Adjustment of tax liability. Person issuing credit note to declare details in the return for the month during which it has been issued Credit Notes in GST Introduction A supplier of goods or services or both is mandatorily required to issue a tax invoice. However, …
Debit Notes in GST treated as tax invoice for the purpose of returns and payments of tax liability Debit Notes in GST Introduction A supplier of goods or services or both is mandatorily required to issue a tax invoice. However, during the course of trade or commerce, after …
DG GST Intelligence made PMLA Regulator for Gems and Jewellery Sector under Prevention of Money-laundering (Maintenance of Records) Rules, 2005. As per clause (fa) of sub rule (1) of Rule 2 of the Prevention of Money-laundering (Maintenance of Records) Rules, 2005, the Regulator means – (i) a person …
GST on Selling of space for advertisement in print media-Clarification. 5% GST rate If agency works on principal to principal basis and 18% if works as an agent. Press Information Bureau Government of India Ministry of Finance 23-August-2017 16:58 IST GST on Selling of space for advertisement in …
National Anti-Profiteering Authority in GST. The Authority is constituted to ensure that consumer is protected from arbitrary price increase in the name of GST National Anti-Profiteering Authority in GST Introduction: Any reduction in rate of tax on any supply of goods or services or the benefit of input …
Input Service Distributor in GST- ISD mechanism is meant for distributing the credit on common invoices pertaining to input services Input Service Distributor in GST Introduction Input Service Distributor (ISD) means an office of the supplier of goods or services or both which receives tax invoices towards receipt …
Casual taxable person in GST-Registration Returns and Refund Casual taxable person in GST-Registration Returns and Refund explained by CBEC Introduction “Casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, …
