Category: GST
CBEC circular clarifying various issues as approved by GST Council Central Board of Excise and Customs (CBEC) has issued a circular for clarification with regard to the following issues as approved by the GST Council in its 25th meeting held on 18th January 2018. S. No. Issue Clarification 1. …
Superintendents of Central Tax shall also be empowered to issue show cause notices and orders under section 74 of the CGST Act. Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act) contains provisions with respect to demand and recovery of tax not paid or …
Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A)-FAQ 1. What is Inverted Tax Structure in the GST regime? The term ‘Inverted Tax Structure’ refers to a situation where the rate of tax on input received (i.e. Input tax credit received) is more than the rate of …
Order of seizure of goods in transit passed u/s 129(1) of U.P. Goods and Service Tax Act, 2017 not appealable and therefore, a writ petition is maintainable against it subject to the limitations of judicial review – Allahabad High Court ABCAUS Case Law Citation: ABCAUS 2194 (2018) (02) …
Problem in accessing E-way Bill Portal-Clear Browser Cache E-Way Portal can be accessed through http://ewaybillgst.gov.in/ or http://ewaybill.nic.in . GST Twitter handle has advised that Taxpayers unable to access the portal should clear the browser cache/temporary internet files and then try again. What is Cache? When you visit a website using a …
E-Way Bill Implementation from 1st February 2018 deferred-Trial Run to continue. Nationwide launch of E-Way Bill was to become effective from 1st February, 2018. However as per the official twitter handle of the government related to GST, the Government, in view of difficulties faced by the trade in generating e-way bill …
GST Compensation cess removed on used/second hand cars. Cess The Goods and Services Tax (GST) council, in its 25th meeting held on on January 18, 2018 reduced GST rates on used vehicles and compensation cess was completely removed on used/second hand cars. GOVERNMENT OF INDIA MINISTRY OF …
GST Rate on supply of goods to Indian Railway when covered/not covered under Chapter-86-Clarirification As per Notification No. 1/2017-Central Tax (Rate) dated 28th June, 2017 read with Notification No. 5/2017-Central Tax (Rate) dated 28th June, 2017, goods/services classified under Chapter 86, attarct GST at the rate of 5 per …
GST Notifications for change in CGST rates and exemption to certain services as per recommendation of GST Council 25th meeting held on 18.01.2018. Notification No. & Date of Issue Notification Subject 01/2018-Central Tax ,dt. 01-01-2018 Click Here >> Central Tax seeks to further amend notification No. 8/2017 – …
Liability to pay Central GST by transferor of development rights at the time of transfer or possession-Special Procedure Notification The Central Government, on the recommendations of the GST Council has notified the two classes of registered persons to cover both who supply development rights in consideration of construction services and …