Goods and Services Tax

Revocation of cancelled gst

Goods and Services Tax – Started By: – Shrivats Pandey – Dated:- 17-11-2018 Last Replied Date:- 18-11-2018 – Sir my gst was cancelled for non filling of returns Now I have filed all the returns but 30 days have been passed the cto has asked me to make an appeal to the deputy commissioner. The…

RECENT ADVANCE RULINGS IN GST (PART-9)

Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 16-11-2018 – Advance rulings are important in any tax law as it provides a forum for clarification and possible interpretation of statutory provisions. Moreover, it conveys the legislative intention from the revenue s view point. Provisions of advance ruling are contained…

Classification of goods under GST – Since the Respondent declared that Polypropylene Leno Bags manufactured by weaving polypropylene strips (tapes) under Tariff Heading 3923 29 90 for claiming duty drawback, and no explanation could be offered a

Goods and Services Tax – Classification of goods under GST – Since the Respondent declared that Polypropylene Leno Bags manufactured by weaving polypropylene strips (tapes) under Tariff Heading 3923 2 = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = = = =

Liability of GST – supply of online educational journals or periodicals to IIM – There is no exemption from GST on supply of online educational journals or periodicals to the Indian Institute of Management, Bengaluru.

Goods and Services Tax – Liability of GST – supply of online educational journals or periodicals to IIM – There is no exemption from GST on supply of online educational journals or periodicals to the = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = =…

Liability of GST – as the said contract comprises of two or more supplies (i.e. transportation, supply of packing material & incentives) and one of which is principal supply i.e. custom milling of paddy, it shall treated as composite supply – ra

Goods and Services Tax – Liability of GST – as the said contract comprises of two or more supplies (i.e. transportation, supply of packing material & incentives) and one of which is principal supply i = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = =…

GST ANTI-PROFITEERING LAW: TAKEAWAYS FROM NAA RULINGS

Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 15-11-2018 Last Replied Date:- 15-11-2018 – Statutory Provisions The provisions are contained in the GST law as per following provisions: CGST Act, 2017 Section 171 on Anti-profiteering measures IGST Act, 2017 Section 20 which stipulate that provisions of CGST Act, 2017…

Valuation of goods supplied – The amortised cost of tools which are re-supplied back to the applicant free of cost shall be added to the value of the components while calculating the value of the components supplied as per the Section 15 of the

Goods and Services Tax – Valuation of goods supplied – The amortised cost of tools which are re-supplied back to the applicant free of cost shall be added to the value of the components while calculat = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…

Availing IGST credit

Goods and Services Tax – Started By: – Chidambaram Subramaniam – Dated:- 14-11-2018 Last Replied Date:- 14-11-2018 – Dear Sir,Our Company provide temporary accomodation to many of the outstation candidates at the time of joining the company through a vendor and the vendor charges IGST in all their invoices.My Query is whether the company can…

IGST refund on export of services

Goods and Services Tax – Started By: – Archna Gupta – Dated:- 13-11-2018 Last Replied Date:- 14-11-2018 – Dear Sir We are unable to file refund application of IGST on export of software services on payment of tax. The issue is that when we filed GSTR-3B for the month of July 2017 we showed turnover…

GST REGISTRATION

Goods and Services Tax – Started By: – saketh ch – Dated:- 13-11-2018 Last Replied Date:- 14-11-2018 – I have registered with GST and got GSTN number. But the GSTN wad cancelled within a month. Unfortunately, i have not noticed the same and continue the business without filing returns for span of 6 months.Now, my…

IGST REFUND-REG

Goods and Services Tax – Started By: – Kusalava InternationalLimited – Dated:- 13-11-2018 Last Replied Date:- 14-11-2018 – Supplies made to SEZ shown in GSTR-1 6A instead of GSTR-1 6B.when we apply for refund it is showing error message that these invoices are not availble in SEZ invoice list.How to correct this.Please guide – Reply…

Principles of Natural Justice – non-service of SCN – Cancellation of registration of dealer – there is no material to support that SCN was served through email – petitioner was not served any SCN – the impugned order is not at all sustainable

Goods and Services Tax – Principles of Natural Justice – non-service of SCN – Cancellation of registration of dealer – there is no material to support that SCN was served through email – petitioner wa = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = =…

TCS on E-Commerce Operators

Goods and Services Tax – GST – By: – Dinesh Kumar – Dated:- 13-11-2018 – The Government has notified the effective date of implementation of TCS provisions in GST returns w.e.f. 1.10.2018 (unless extended). This requires E-commerce operators like Amazon, Flipkart, etc. to collect TCS on the Transaction made by the suppliers through their portals…