Ministry of Finance One of the measures pertaining to taxation announced by the Hon’ble Finance Minister as part of the several measures to boost the economy, was the withdrawal of ‘Angel Tax’ provisions for Start-ups and their investors. As part of the measures for mitigating the genuine difficulties of Start-ups, it was decided that a…
Requesting to extend due date of GSTR 9 and GSTR 9C by The Institute of Cost Accountants of India
Ref No: ICAI/IDTC/GST_RET/2019 Date: 21/08/2019 Shri Pranab Kumar Das,IRS Chairman Central Board of Indirect Taxes & Customs New Delhi Subject: Requesting to extend due date of GSTR 9 and GSTR 9C Respected Sir, The Institute would like to draw the kind attention that the due date to file GSTR – 9 and GSTR – 9C…
Extend Due Date of GST Annual Return
Smt. Nirmala Sitharaman Union Minister of Finance, Government of India & Chairperson - GST Council 134, North Block, New Delhi – 110 001 The Office of GST Council Secretariat, 5th Floor, Tower II, Jeevan Bharat Building, Janpath Road, Connaught Place, New Delhi – 110 001 Contact.gstcouncil@gov.in Tel: 011-23762656 Sub: Request for extension of due date…
Insertion of new section 43A in CGST act 2018
Procedure for furnishing return and availing input tax credit. After section 43 of the principal Act, the following section shall be inserted, namely:— “43A. (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate,…
Amendment of section 44 of CGST Act
In section 44 of the Central Goods and Services Tax Act, in sub-section (1), the following provisos shall be inserted, namely:— “Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of…
Insertion of new section 31A. Facility of digital payment to recipient in CGST act
After section 31 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:–– “31A. The Government may, on the recommendations of the Council, prescribe a class of registered persons who shall provide prescribed modes of electronic payment to the recipient of supply of goods or services or both made by…
CBDT rebuts incorrect reports about Income Tax notices to Durga Puja Committees
Ministry of Finance There have been reports in the media about Income Tax notices being issued to Durga Puja Committees in Kolkata recently. The reports also mention that Income Tax notices were sent to the Durga Puja Committee Forum in the last few weeks. It is unequivocally stated that the said reports are factually incorrect…
Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-20
Circular No. 18 of 2019 F.No. 370142/1/2019-TPL (Pt-1) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) Dated: 8th August, 2019 Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-20 The Income-tax return (ITR) forms for the Assessment Year (AY) 2019-20 were notified…
CBDT extends due dates of TDS compliance in respect of deductors in the State of Odisha
Ministry of Finance With a view to redress genuine hardship faced by the deductors due to the severe disruption of normal life and breakdown of communication systems caused by cyclone "Fani" hitting the State of Odisha on 3rd of May, 2019, CBDT has provided the following relief in TDS compliance to the deductors in the…
E-filing of Income Tax Returns registers an increase of 19%
Ministry of Finance There have been some incorrect reports in media pertaining to reduction in numbers of Income Tax Returns(ITR) e-filed during Financial Year(F.Y.) 2018-19 as compared to F.Y. 2017-18. This is factually untrue, because the figures for F.Y. 2017-18 and F.Y. 2018-19 are not directly comparable. It is stated that during F.Y. 2017-18, out…
Cancellation of registration by proper officer
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Order No. 5/2019-GST New Delhi, the 23rd April, 2019 S.O. (E). ––WHEREAS, sub-section (2) of section 29 of the Central Goods and Services Tax…
Reconcile Books Vs GST Returns
Reconciliation under Goods & Services Tax (GST) is about matching the data filed by the supplier with those of the recipients and recording all the transactions that have taken place during that period. The reconciliation process ensures that no sales or purchases are omitted or wrongly reported in the GST returns . Download Free Excel format Books Vs GST Returns…
Income Tax Updates |Income Tax Return Forms AY 2019-2020 ( FY 2018-2019)
FORM ITR-1 SAHAJ For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh, having Income from Salaries, one house property, other sources (Interest etc.), and agricultural income upto Rs.5 thousand itr1_englishDownload…
Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector
Government of India Ministry of Finance (Department of Revenue) Notification No. 07/2019- Integrated Tax (Rate) New Delhi, the 29th March, 2019 G.S.R(E).- In exercise of the powers conferred by sub-section (4) of section 5 of the Integrated Goods and Services…
Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector
Government of India Ministry of Finance (Department of Revenue) Notification No. 05/2019- Integrated Tax (Rate) New Delhi, the 29th March, 2019 GSR(E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services…
Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
Government of India Ministry of Finance (Department of Revenue) Notification No. 03/2019- Integrated Tax (Rate) New Delhi, the 29th March, 2019 G.S.R(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, subsection (1) of…
Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate).
Government of India Ministry of Finance (Department of Revenue) Notification No. 9/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 G.S.R(E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1)…
Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
Government of India Ministry of Finance (Department of Revenue) Notification No. 08/2019- Central Tax (Rate) New Delhi, the 29th March, 2019 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of…
Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
Government of India Ministry of Finance (Department of Revenue) Notification No. 06/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 G.S.R......(E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12…
Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
Government of India Ministry of Finance (Department of Revenue) Notification No. 04/2019- Central Tax (Rate) New Delhi, the 29th March, 2019 G.S.R(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services…
Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
Government of India Ministry of Finance (Department of Revenue) Notification No. 03/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 G.S.R(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section…
Clarifications on refund related issues under
Circular No. 94/13/2019-GST F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th March, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals…
Notification no-05/2017
GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.5/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54…
Notification no-20/2018
GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 20/2018-Central Tax (Rate) New Delhi, the 26th July, 2018 G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section…
Restriction of refund of accumulated itc on fabrics
Download full circular no-56 Circular_No.56Download
Transfer of ITC in case of Death of sole proprietor
Circular No. 96/15/2019-GST F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th March, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals…
Nature of Supply of Priority Sector Lending Certificates (PSLC) -GST
Circular No. 93/12/2019-GST F. No. 354/124/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, 8 th March, 2019 Representations have been received requesting to clarify whether IGST or CGST/ SGST is payable for trading of PSLC by the banks on e-Kuber portal of…
New GST Return -sahaj
Proposed Return documents, as approved by competent authority, can now be downloaded from the Download section of the GST Portal. This is to enable various stakeholders in adapting their systems to make them compatible with the proposed return format and business processes.V Return Formats (Sahaj Return – FORM GST RET-2) (Quarterly) (including amendment) Download New GST return…
GST Registration Exemption UT Notification
Government of India Ministry of Finance (Department of Revenue) Notification No. 2/2019- Union Territory Tax New Delhi, the 7th March, 2019 G.S.R (E).- In exercise of the powers conferred by clause (vi) of section 21 of the Union Territory Goods…
GST Registration Exemption
Government of India Ministry of Finance (Department of Revenue) Notification No. 10/2019-Central Tax New Delhi, the 7th March, 2019 G.S.R (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax…
Due date for GSTR-3B April, May, June 2019
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 13/2019 – Central Tax New Delhi, the 7th March, 2019 G.S.R(E).- In exercise of the powers conferred by section 168 of the…
Due Date of GSTR-1 for April, May, June 2019
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 11/2019 – Central Tax New Delhi, the 7 th March, 2019 G.S.R......(E).— In exercise of the powers conferred by section 148 of…
Implementation of various decisions taken by the GST Council for the MSME Sector; Issue of Notifications there of
Ministry of Finane Date-08.03.2019 The GST Council in its 32nd Meeting held on 10th January, 2019, inter-alia, had taken the following decisions to be effective from 1st April, 2019 (01.04.2019): · Higher Exemption Threshold Limit for Supplier of Goods: There would be two Threshold Limits for exemption from registration and payment of GST for the Suppliers of Goods i.e. Rs. 40…
Accounts job in Indian Railway 2019
GOVERNMENT OF INDIA, MINISTRY OF RAILWAYS RAILWAY RECRUITMENT BOARDS CENTRALISED EMPLOYMENT NOTICE NO. CEN 01/2019 FOR NON TECHNICAL POPULAR CATEGORIES (NTPC) GRADUATE & UNDER GRADUATE POSTS ONLINE applications are invited by RRBs from eligible Indian Nationals and other nationals as brought out at Para 4 of this CEN for the posts of Non-Technical Popular Categories…
43rd Civil Accounts Day on March 1, 2019; On the occasion, the Finance Minister, Shri Arun Jaitley to make a Statement on the implementation of PM -KISAN Yojana through PFMS and to release the Compendium on GST Refunds compiled by the Office of Pr. CCA (CBIC) among others
Press Release dt. 28.02.2019 The Indian Civil Accounts Service (ICAS) is celebrating March 1 every year as the “Civil Accounts Day”. Since its inception, the ICAS has steadily grown in stature and now plays an important role in the management of public finances of the Union Government. A function is being organized on March 1,…
Amendment to the Special Economic Zones Act, 2005
Ministry of Commerce & Industry Press Release Date:- 28.02.2019 The Union Cabinet, chaired by the Prime Minister Narendra Modi has approvedpromulgation of an Ordinance to amend the definition of "person", as defined in sub-section (v) of section 2 of the Special Economic Zones Act, 2005 (28 of2005) to include a trust, to enable the setting…
Interest Subvention Scheme for MSMEs
Notification no -RBI/2018-19/125 FIDD.CO.MSME.BC.No.14/06.02.031/2018-19 February 21, 2019 The Chairman/Managing Director & CEOs All Scheduled Commercial Banks (including Regional Rural Banks) Madam/Dear Sir, Interest Subvention Scheme for MSMEs As you are aware, Government of India, on November 2, 2018, has announced ‘Interest Subvention Scheme for MSMEs 2018’. A copy of the salient features and operational guidelines…
Consent Letter Format For GST Registration
NO OBJECTION CERTIFICATE TO WHOMSOEVER IT MAY CONCERN This is to certify that I Gaurav , owner of the property plot no 1 , Karawal Nagar, Delhi-110094 .Principle address have permitted and allowed Suraj Kumar for operating and conducting their business from ADDRESS MENTIONED ABOVE. I further state that I have no objection if Suraj…
GSTR-3B Due Date Extended
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 09/2019 – Central Tax New Delhi, the 20th February, 2019 G.S.R..(E).–In exercise of the powers conferred by section 168 of the Central…
GST Tax Invoice rules and act
Sec 31 of CGST act (1) A registered person supplying taxable goods shall, before or at the time of,— (a) removal of goods for supply to the recipient, where the supply involves movement of goods; or (b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice…
Penalty on Tax invoice in Inter-state sales
Circular no-90/09/2019-GST Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply A registered person supplying taxable goods or services or both is required to issue a tax invoice as per the provisions contained in section 31 of the Central Goods and Services Tax Act, 2017 (CGST…
OFFENCES AND PENALTIES IN GST
Sec 122 of CGST act 2017 (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply; (ii) issues any invoice or bill without supply of goods or services or both in violation of…
General penalty under GST
Section 125 of CGST act Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to twenty-five thousand rupees. [jetpack_subscription_form show_only_email_and_button="true" custom_background_button_color="#00d084" custom_text_button_color="undefined" submit_button_text="Subscribe our newsletter" submit_button_classes="wp-block-button__link has-text-color has-background…
Penalty on GSTR-3B and GSTR-1
Circular no-89/08/2019-GST Dt. 18.02.2019 Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1 A registered supplier is required to mention the details of inter -State supplies made to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR-3B. Further,…
Income Tax Refunds
Press Release dt. 02.12.2019 Ministry of Finance The level of income-tax compliance has continuously increased over the last three Financial Years, which is reflected in the number of Income-Tax Returns filed over this period, as given hereunder: - S.No.FinancialTotal Number ofPercentage increase YearIncome Taxover previous Financial Returns filedYear (a)(b)(c)(d) 12015-164.63 Crore14.6% 22016-175.57 Crore20.3% 32017-186.86 Crore23.2% The total amount of refunds made…
Delhi E way bill limit – intra state limit
Notification no-03/2018 dt. 15.06.2018 In the exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Delhi Goods and Services Tax Rules, 2017, and in supersession of notification No. F. No. 3(134)/PolicyGST/2018/1626-36 dated 28/03/2018, I, H. Rajesh Prasad, Commissioner, State Tax, in consultation with the Chief Commissioner of Central…
West Bengal E way bill limit – intra state limit
GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Notification No. 13/2018–C.T./GST Dated: 06.06.2018 Whereas, notifications under clause (d) of sub-rule (14) of rule 138 of the West Bengal Goods and Services Tax Rules, 2017 bearing No. 07/2018-C.T./GST dated 29.03.2018 and No. 11/2018-C.T./GST dated 30.05.2018 have been issued by the Commissioner notifying…
Uttar Pradesh E way bill limit -intra state limit
From 15th April 2018, in Uttar pradesh State, it is mandatory to generate e-way bill for intra-state movement of taxable goods of value above Rs 50,000/- Notification no-GST/2018-19/38 dt. 11.04.2018 notification Download All States E-Way bill limit (Intra State limit) sl.no State Name Reference1Andra Pradeshhttps://rtsprofessionalstudy.com/2019/02/07/andhra-pradesh-e-way-bill-limit/2Arunachal Pradeshhttps://rtsprofessionalstudy.com/2019/02/07/arunachal-pradesh-e-way-bill-limit-intra-state-limit/3Assamhttps://rtsprofessionalstudy.com/2019/02/07/assam-e-way-bill-limit-intra-state-limit/4Biharhttps://rtsprofessionalstudy.com/2019/01/18/notification-no-14-dt-17-01-2019/5chhattisgarhhttps://rtsprofessionalstudy.com/2019/02/07/chhattisgarh-e-way-bill-limit-intra-state-limit/6Goahttps://rtsprofessionalstudy.com/2019/02/07/goa-e-way-bill-limit-intra-state-limit/7Gujarathttps://rtsprofessionalstudy.com/2019/02/07/gujarat-e-way-bill-limit-intra-state-limit/8Haryanahttps://rtsprofessionalstudy.com/2019/02/07/haryana-e-way-bill-limit-intra-state-e-way-bill-limit/9Himachal Pradeshhttps://rtsprofessionalstudy.com/2019/02/07/himachal-pradesh-e-way-bill-limit-intra-state-limit/10Jammu and Kashmirhttps://rtsprofessionalstudy.com/2019/02/07/jammu-kashmir-e-way-bill-limit-intra-state-limit/11Jharkhandhttps://rtsprofessionalstudy.com/2019/02/07/jharkhand-e-way-bill-limit-intra-state-limit12Karnatakahttps://rtsprofessionalstudy.com/2019/02/07/karnataka-e-way-bill-limit-intra-state-limit/13keralahttps://rtsprofessionalstudy.com/2019/02/07/kerala-e-way-bill-limit-intra-state-limit/14Madyapradeshhttps://rtsprofessionalstudy.com/2019/02/07/madhya-pradesh-e-way-bill-limit-intra-state-limit/15Maharashtrahttps://rtsprofessionalstudy.com/2019/02/07/maharashtra-e-way-bill-limit-intra-state-limit/16Manipurhttps://rtsprofessionalstudy.com/2019/02/07/manipur-e-way-bill-limit-intra-state/17Meghalayahttps://rtsprofessionalstudy.com/2019/02/08/meghalaya-e-way-bill-limit-intra-state-limit/18Mizoramhttps://rtsprofessionalstudy.com/2019/02/08/mizoram-e-way-bill-limit-intra-state-limit/19Nagalandhttps://rtsprofessionalstudy.com/2019/02/09/nagaland-e-way-bill-limit-intra-state-e-way-bill-limit/20Orissahttps://rtsprofessionalstudy.com/2019/02/09/odisha-e-way-bill-limit-intra-state-limit/21Punjabhttps://rtsprofessionalstudy.com/2019/02/09/punjab-e-way-bill-limit-intra-state-limit/22Rajasthanhttps://rtsprofessionalstudy.com/2019/02/09/rajasthan-e-way-bill-limit-intra-state-limit/23Sikkimhttps://rtsprofessionalstudy.com/2019/02/09/sikkim-e-way-bill-limit-intra-state-e-way-bill-limit/24Tamil Naduhttps://rtsprofessionalstudy.com/2019/02/09/tamil-nadu-e-way-bill-limit-intra-state-limit/25Telanganahttps://rtsprofessionalstudy.com/2019/02/09/telangana-e-way-bill-limit-intra-state-limit/26Tripurahttps://rtsprofessionalstudy.com/2019/02/09/tripura-e-way-bill-limit-intra-state-limit/27Uttaranchalhttps://rtsprofessionalstudy.com/2019/02/09/uttarakhand-e-way-bill-limit-intra-state-limit/28Uttar Pradeshhttps://rtsprofessionalstudy.com/2019/02/09/west-bengal-e-way-bill-limit-intra-state-limit/29West Bengalhttps://rtsprofessionalstudy.com/2019/02/09/delhi-e-way-bill-limit-intra-state-limit/30Andaman and nicobar islandshttps://rtsprofessionalstudy.com/2019/02/07/andaman-and-nicobar-islands-e-way-bill-limit-intra-state-limit/31chandigarhhttps://rtsprofessionalstudy.com/2019/02/07/chandigarh-e-way-bill-limit-intra-state-limit/32dadar…
Uttarakhand E-way bill limit -intra state limit
From 20th April 2018, in Uttarakhand State, it is mandatory to generate e-way bill for intra-state movement of taxable goods of value above Rs 50,000/- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - (1) Every registered person who causes movement of goods of consignment value…
Tripura E way bill limit -intra state limit
ST Intra-State E-waybill is required for any Intra-State movement of taxable goods having value more than Rs. 50,000/-. Intra-State E-Waybill is required to be generated from the EWaybill portal i.e. www.ewaybillgst.gov.in notification no-108 dt. 28.03.2018 In exercise of the powers conferred undbr clause (d) of sub-rule (14) of rule 138 of the Tripura State Goods…
Telangana E way bill limit -intra state limit
Notification no-G.O.Ms.No. 180 dt. 09.08.2017 Whereas, section 68 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017) provides that the Government may require the person in charge of a conveyancecarrying any consignment of goods of value exceeding such amount as may be specifiedto carry with him such documents and such…
Tamil Nadu E-way bill limit -intra state limit
Notification no-09/2018 dt. 31.05.2018 in exercise of the powers conferred by clause (d) of sub-rule 14 of rule 138 of the tamil nadu goods and services tax rules, 2017 , commissioner of state tax, tamil nadu, hereby notifies that no e way bill is required to be generated for the transport of following goods, for…
Sikkim E-way bill limit -intra state e way bill limit
Press Release dt. 23.04.2018 As per the decision of the GST Council, e-Way Bill system for Inter-State movement of goods has been rolled-out from 01st April, 2018. As on 20th April, 2018, e-Way Bill system for Intra-State movement of goods has been rolled-out in the States of Andhra Pradesh, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Telangana, Tripura,…
Rajasthan E-way bill limit-intra State limit
Notification no- F17(131)ACCT/GST/2017/3743 dt. 06.08.2018 In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the rajasthan Goods and services tax rules, 2017 hereinafter referred to as the said rules i alok gupta, commissioner of state tax, rajashtan, after consultation with the chief commissioner of central tax, jaipur zone,…
Punjab E-way bill limit- Intra state limit
Notification no- GST-I-2018/2-State dt. 08.10.2018 In partial modification of earlier notification PA/ETC/2018/175 dt. 13.09.2018 issued by the Department of Excise & Taxation, Punjab and in exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Punjab Goods and Services Tax Rules, 2017, read with section 168 of the Punjab Goods…
Odisha E-way bill limit -intra state limit
Press release dt. 31.05.2018 As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 01st April, 2018. As on 30th May, 2018, e-Way Bill system for intra-State movement of goods has been rolled out in the States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Gujarat, Haryana,…
Nagaland E-way bill limit -intra state e way bill limit
Notification no-02/2018 dt. 09.02.2018 In exercise of the powers conferred by clause (d) sub-rule 14 or Rule 138 of the nagaland goods and services tax rules, 2017 (herein after referred to as the ''said rules) the commissioner of state taxes, nagaland: dimapur, hereby notify the 1st day of june 2018 for intra-state movement of goods…
New GST Return Filing System
Press Release dt. 08.02.2019 GSTN will focus, amongst others, on the development of new return filing, further improving the user interface, and Business Intelligence and Analytics. Improvement in User Interface on the basis of feedback is a continuous process. Few important initiatives/improvements made for better User Experience are: Questionnaire for filing GSTR-3B to avoid errors…
Mizoram E way bill limit -intra state limit
Notification no-J.21011/2/2018 dt. 28.05.2018 In exercise fo the power conferred by clause (d) of sub-rule (14) rule 138 of the mizoram goods and services tax rules, 2017. in supersession of the notification no. j.21011/1/2017-tax/vol iii/pt(iii) (15A/2018-state tax) date the 2nd may, 2018 and whereas the council has decided to enforce the e-way bill for intra-state…
Meghalaya E-way bill limit -intra state limit
GOVERNMENT OF MEGHALAYA EXCISE: REGISTRATION: TAXATION & STANIPS DEPARTMENT Notification no- ERTS (T) 84/2017/20 dt. 20.04.2018 In exercise of the powers conferred by clause (d) of sub rule l-4 of Rule 138 of the Meghalaya Goods and Services Tax (MGST) Rules, 2077, the Commissioner of State Tax on the recommendation of the Goods and Services…
Lakshadweep E way bill limit -intra state e way bill limit
Government of India Ministry of Finance (Department of Revenue) Notification No 11/2018 - Union Territory Tax New Delhi, the 21st May, 2018 G.S.R. (E).- In exercise of the powers conferred under sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) and section 164 of…
Daman and Diu E way bill limit -Intra state limit
Government of India Ministry of Finance (Department of Revenue) Notification No 9/2018 - Union Territory Tax New Delhi, the 18th May, 2018 G.S.R. (E).- In exercise of the powers conferred under sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) and section 164 of…
Dadra and Nagar Haveli E-way bill limit-intra State limit
Government of India Ministry of Finance (Department of Revenue) Notification No 8/2018 - Union Territory Tax dt. 18.05.2018 G.S.R. (E).- In exercise of the powers conferred under sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) and section 164 of Central Goods and Services…
Chandigarh E way bill limit -intra state limit
Notification No 7/2018 - Union Territory Tax dt. 18.05.2018 G.S.R. (E).- In exercise of the powers conferred under sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017) read with…
Andaman and Nicobar Islands E way bill limit -intra state limit
Notification No 10/2018 - Union Territory Tax dt. 21-05.2018 G.S.R. (E).- In exercise of the powers conferred under sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017) read with…
Manipur E-way bill limit -Intra state
Press Release dt. 24.05.2018 As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 1st April, 2018. As on 23rd May, 2018, e-Way Bill system for intra-State movement of goods has been rolled out in the States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Gujarat, Haryana,…
Maharashtra E-way bill limit -intra state limit
Notification no-15E/2018 dt. 29.06.2018 of sub-rule (14) of rule 138 of the Maharashtra Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Maharashtra State, after consultation with Chief Commissioner of Central Tax, Mumbai Zone, Mumbai, hereby notifies that on or after the 1st July 2018, no e-way bill shall be required to be…
kerala E way bill limit -intra State limit
Notification no -03/2018 dt. 14.05.2018 In exercise of the powers conferred by clause (d) of sub-rule 14 of Rule 138 of the Kerala State Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Kerala, in consultation with the Chief Commissioner of Central Tax, Kerala hereby notifies that the transport of goods mentioned in…
karnataka E-way bill limit -Intra State limit
Provisions relating to e-way bill will be introduced through the country from 1.04.2018 for inter-State movement of goods. In Karnataka, the e-way bill system has been in force since September 2017. This is to notify that the e-way bill will be mandatory for both intra-State and inter-State movement of goods in Karnataka. Therefore, both movement…
Jharkhand E-way bill limit -Intra State limit
Notification No. S.O. No. 66 dated 26th September, 2018 to notify that the e-way Bill in respect of movement of goods originating and terminating within the State of Jharkhand shall be required where the consignment value exceeds Rs. 1,00,000/- (rupees one lakh only) except for following goods: Iron and steelSponge ironCoal including coke in all…
Jammu & Kashmir E-way bill limit -Intra State limit
Press Release dt. 31.05.2018 As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 01st April, 2018. As on 30th May, 2018, e-Way Bill system for intra-State movement of goods has been rolled out in the States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Gujarat, Haryana,…
Himachal Pradesh E-way bill limit -Intra State limit
Notification no-12-4/78-EXN-Tax-14104 Dt. 01-05-2018 in exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the himachal pradesh goods and service tax Rules, 2017 and in supersession of notification no-12/4/EXN-12438 Date 17th april, 2018, except as respect thing done or omitted to be done before such supersession , the commissioner…
Haryana E-way bill limit – Intra state E way bill limit
Notification No. 46/ST-2 dt. 30.03.2019 In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of Haryana Goods and Services Tax Rules, 2017, I, Ashima Brar, Commissioner of State Tax, Haryana do hereby, in consultation with the Chief Commissioner of Central Tax, Haryana Zone, direct that e-way bill is not…
Gujarat E-way bill limit -Intra state limit
notification no-GSl/GST/Rule-138(14)/B dt. 11.04.2018 in exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Gujarat goods and services tax rules, 2017, in supercession of the the notification no-GSTl/GST/Rule-138(14)/B dt. 28.03.2018. and whereas the council has decided to enfore the e way bill for intra -state movement of goods…
Goa E-way bill limit -Intra State limit
Notification CCT/26-2/2018-19/36 dt. 28.05.2018 Vide Notification No. CCT/26-2/2017-18/31 dated 29th March, 2018, the “Intra-State” movement of goods was exempted from the provisions of the E-Way Bill upto 31-05-2018. The Goods and Service Tax Council, has, in its 27th meeting held on 04-05-2018, decided to implement the provisions of the E-Way Bill for “Intra-State” movement of…
Chhattisgarh E-way bill limit -Intra State limit
NOTIFICATION No. F l0-31/2018/CTA/ (46) dt. 19.06.2018 In exercise of the powers conferred by clause (d) of sub-rule (14) of Rule 138 of the Chhattisgarh Goods and Service Tax Rules, 2017 and in consultation with the Chief commissioner of Central Tax Chhattisgarh, it is hereby, notified that,- No e-way bill shall be required to be…
Assam E-way bill limit -Intra state limit
commissionerate of state tax kar bhawan, dispur, Guwahati-781006 E-way bill is made compulsory for intra-state movement of goods ( vovement of goods with commences and terminates withint the state of assam) w.e.f.16 may, 2018 E-way bill is a document required to be carried by a person in-charge of the conveyancefor any movement of goods of…
Arunachal Pradesh E-way bill limit -Intra-state limit
Notification No. 24/2017–State Tax The 7th September, 2017 No. GST/24/2017.— In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and ServicesTax Rules,2017, namely :- (1) These rules…
Andhra Pradesh E-way bill Limit
Intra-State E-way bill limit notification/order no-CCW/GST/74/2015 DT. 11.04.2018 In exercise of the powers conferred under clause (d) of sub-rule 14 of the andhra pradesh goods and services tax rules, 2017, the chief commissioner of state tax hereby notifies that the proceeding issued vide CCTs Ref. in CCW/GST/74/2015 dt. 29.03.2018 exempting e way bill generation for…
Bihar E-way bill limit -Intra State e way bill limit
notification no 14 dt. 17.01.2019 S.O.14, Dated 17th January 2019—In exercise of the powers conferred by clause (d) of sub rule (14) of Rule 138 of Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as "said Rules"), the Commissioner, hereby makes following amendment in notification No. S.O. 180, dated the 19th April, 2018…
Clarification regarding GST rates & classification (goods)
Circular No. 80/54 /2018-GST F. No.354/432/2018-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated 31st December, 2018 To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General, Principal Commissioners/ Commissioners of Central Excise & Central Tax Madam/ Sir, Subject: Clarification regarding GST rates &…
Clarification on export of services under GST
Representations have been received seeking clarification on certain issues relating to export of services under the GST laws. The same have been examined and the clarifications on the same are as below F. No. CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing Please…
Clarification on certain issues like TCS & GST
F. No. CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** New Delhi, Dated the 31st December, 2018 Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in…
Benefits of RCEP Agreement
The Regional Comprehensive Economic Partnership (RCEP), which is a proposed Free Trade Agreement between ten ASEAN member states and their six Free Trade Agreement (FTA) partners namely India, Australia, China, Japan, New Zealand and Republic of Korea, is expected to provide market access for India’s goods and services exports and encourage greater investments and technology…
Agri Export Zones
The concept of Agri Export Zone (AEZ) was introduced in 2001, through EXIM Policy 1997-2001, to take a comprehensive look at a particular produce/product located in a contiguous area for the purpose of developing and sourcing the raw materials, their processing/packaging, leading to final exports. The concept hinged primarily on convergence of existing Central and…
Development of new GST return filing system by GSTN
press release 18.12.2018 GSTN will focus on the development of new return filing, further improving the user interface, and Business Intelligence and Analytics. While the new return is yet to be notified, GSTN has started development of thecomponents in which major changes are not expected. Improvement in User Interface on the basis of feedback is…
Annual Return and Utility made – ORDER NO-1 2018 Central tax dt. 11.12.2018
Government of India Ministry of Finance (Department of Revenue) S.O.(E).––WHEREAS, sub-section (1) of section 44 of the Central Goods and ServicesTax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides thatevery registered person, other than an Input Service Distributor, a person paying tax undersection 51 or section 52,…
Effective tax rate on complex, building, flat etc.
Press Release dt. 8.12.2018 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. GST is applicable on sale of under construction property or ready to…
Extend Due date for GST Audit & Annual Return
Form GSTR-9, GSTR-9A, GSTR-9C Press Release dt. 07.12.2018 7th December, 2018Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C has been notified vide notification no. 49/2018-Central Tax, dated 13.09.2018 as part of the…
Notification no 09/2017 dt. 28.06.2017
Government of India Ministry of Finance (Department of Revenue) Notification No. 9/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R..(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax…
Notification no 12/2017 dt. 28.06.2017
Government of India Ministry of Finance (Department of Revenue) Notification No. 12/2017- Central Tax (Rate) New Delhi, the 28th June, 2017G.S.R(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax…
GSTp Candidate Instruction for Dec 2018 Exam Registration
Please carefully read the following instructions for filling up application form: Only those GST Practitioners are eligible to login who qualify the criteria specified at clause (b) of sub-rule (1) of rule 83 of the CGST Rules 2017 and whose enrolment on GST portal in terms of sub-rule (2) has already been approved as on…
Extension of Eligibility Criteria for Registration press release dt. 29.11.2018
Examination for Confirmation of Enrollment of GST Practitioners; Extension of Eligibility Criteria for Registration Reference is invited to Press Release dated 1.11.2018 and 19.11.2018 regarding exam for GST Practitioners(GSTPs) scheduled on 17.12.2018. For this exam, only those GSTPs of the relevant category were invited to register on examination portal whose enrolment on GST Network…
Extension of due dates for filing GST returns Press Release dt. 28.11.2018
Press Release Dt. 28.11.2018 In view of the disturbances caused to daily life by Cyclone Titli in the district of Srikakulam, Andhra Pradesh, and by Cyclone Gaza in eleven districts of Tamil Nadu viz., Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram, the competent authority has decided to extend the…
Central Goods and Services Tax (CGST) Rules,2017 up to 4.09.2018
Notified vide Notification No. 3 /2017-Central Tax (Dated 19th June 2017) and further as amended by Notification No. 7/2017-Central Tax (Dated 27th June 2017), Notification No. 10/2017-Central Tax(Dated 28th June 2017), Notification No. 15/2017-Central Tax (Dated 1st July 2017), Notification No.17/2017-Central Tax (Dated 27th July 2017), Notification No. 22/2017-Central Tax (Dated 17th August 2017), Notification…
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