Tag: CGST
Highlights of GST Proposals under Budget 2021-22. GST Audit requirement abolished Amendments carried out in the Finance Bill, 2021 will come into effect from the date when the same will be notified, (A) Amendments to CGST Act 2017 A new clause (aa) in sub-section (1) of Section 7 …
Amendments made in CGST Act/ IGST Act and GST rates by the Union Budget 2020-21 Amendments carried out in the Finance Bill, 2020 will come into effect from the date when the same will be notified, as far as possible, concurrently with the corresponding amendments to the similar …
Government has amended the Central Goods and Services Tax Rules, 2017 by the Central Goods and Services Tax (Amendment) Rules, 2018 by Notification No. 3/2018-Central Tax dated 23rd January, 2018. A new Rule 31A has been inserted for determination of value of supply in case of lottery, betting, …
Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries Circular No. 22/22/2017-GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated …
CGST-Rates reduced for composite supply of works contract to Government, GTA, Transport of passengers by motorcab, printing of newspapers, books, periodical etc MINISTRY OF FINANCE (Department of Revenue) Notification No. 20/2017-Central Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R. 1045(E).—In exercise of the powers conferred by sub-section (1) …
GST-Due date for applying cancellation of registrationby a person registered under any of the existing laws, who is not liable to be registered under GST laws, extended to 30-09-2017. Central Government notifies Central Goods and Services Tax (Fourth Amendment) Rules 2017 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL …
Proper officers under various sections of CGST Act 2017. Designation of the officer and functions assigned Circular No. 3/3/2017-GST F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 5th July, 2017 To, …
Meaning of registered brand-trade names for CGST 5 % rates applicability. Rate not applicable on supply of goods unless registered under Trade Marks Act Ministry of Finance Press Release dated: 05/07/2017 Meaning of registered brand name in the context of GST rates; CGST rate of 5% will not …
CGST Third Amendment Rules 2017 Notification for 3rd set of rules. Rules 139 to 162 notified MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION No. 15/2017 – Central Tax New Delhi, the 1st July, 2017 G.S.R. 819(E).—In exercise of the powers conferred by section …
Intelligence-Audit Officers under CGST and IGST Act 2017 and their powers throughout the territory of India, as are exercisable by the central tax officers of the corresponding rank MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. 14/2017–Central Tax New Delhi, the 1st July, …