Goods and Services Tax

Catering service or Restaurant Service

Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 18-5-2018 Last Replied Date:- 21-5-2018 – One of our client has been appointed as a food contractor by a club. Supply by our client to a club will be based on actual orders placed by customers of club. Payments from customers will be…

GSTR 3B gets Zero

Goods and Services Tax – Started By: – Kishan Barai – Dated:- 18-5-2018 Last Replied Date:- 19-5-2018 – After setting off the tax, system showing error GSTN-EXEC1003 & saved data get zero. – Reply By Arjun Gopalakrishna – The Reply = This is the technical error at the GSTN Facilitation center. Consider all sales and…

LUT & IGST Shipping Bills

Goods and Services Tax – Started By: – Praveen Nair – Dated:- 18-5-2018 Last Replied Date:- 19-5-2018 – Hello Experts,When GST was implemented in July 2017, there were substantial changes made in forms, format & reporting structures. One of the format change was in Shipping Bill. ARE particulars were removed and then Invoice mis-match percolated…

INPUT Credit

Goods and Services Tax – Started By: – Arjun Gopalakrishna – Dated:- 18-5-2018 Last Replied Date:- 19-5-2018 – INPUT CREDIT OF GST COLLECTED BY GOVERNMENT BODY ON FINES AND PENALTIES LEVIES FOR DELAY IN SUBMISSION OF FORMS.IS THERE ANY RESTRICTION FOR CLAIMING GST INPUT IN THIS CASE – Reply By KASTURI SETHI – The Reply…

E-waybills

Goods and Services Tax – Started By: – Jayadevan K M Nair – Dated:- 18-5-2018 Last Replied Date:- 22-5-2018 – Our client is a timber merchant dealing in timber logs and they raise invoice to the customers mentioning the product HSN code of timber logs which is 4403. But the client B before transporting the…

Capital Goods ITC claim

Goods and Services Tax – Started By: – narendra patel – Dated:- 18-5-2018 Last Replied Date:- 18-5-2018 – Suppose a capital good (purely for business purpose) is purchased for 80,000. on 1.4.2018. So CGST part will be 7200. We avail 1/5 part (1440) for current year and put reversal entry of 5760. Now, in next…

Extension of due date of filing of GSTR-3B for the month of April, 2018

GST – States – 09/2018–C.T./GST – Dated:- 18-5-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 09/2018-C.T./GST Dated: 18.05.2018 Notification No. 23/2018 – State Tax In exercise of the powers conferred by section 168 of the West Bengal Goods and Services…

Daman and Diu – E-way bill comes into effect w.e.f. 25-5-2018 – Central Government rescinds the notification number G.S.R. 318(E), dated the 31st March, 2018

Goods and Services Tax – 9/2018 – Dated:- 18-5-2018 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 9/2018-Union Territory Tax New Delhi, the 18th May, 2018 G.S.R. 465(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 2017) and…

Dadra and Nagar Haveli – E-way bill comes into effect w.e.f. 25-5-2018 – Central Government rescinds the notification number G.S.R. 317(E) dated the 31st March, 2018

Goods and Services Tax – 8/2018 – Dated:- 18-5-2018 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 8/2018-Union Territory Tax New Delhi, the 18th May, 2018 G.S.R. 464(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 2017) and…

Chandigarh – E-way bill comes into effect w.e.f. 25-5-2018 – Central Government, rescinds the notification number G.S.R. 316(E) dated the 31st March, 2018

Goods and Services Tax – 7/2018 – Dated:- 18-5-2018 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 7/2018-Union Territory Tax New Delhi, the 18th May, 2018 G.S.R. 463(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 2017) and…

Rectification in GST3B

Goods and Services Tax – Started By: – Amlan Mohanty – Dated:- 17-5-2018 Last Replied Date:- 19-5-2018 – Sir, I am a civil contractor.I work with Police Housing corporation. I receive bill almost in every month and 12 % GST for construction work is allocated for GST purpose and which is given ro me. I…

Levy of GST – composite contracts – The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the com

Goods and Services Tax – Levy of GST – composite contracts – The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = =…

Works Contract – transaction of setting up and operation of a solar photovoltaic plant is in the nature of a “works contract” – cannot be bifurcated for levy of GST @ 5% on goods and @ 18% on services – AAR

Goods and Services Tax – Works Contract – transaction of setting up and operation of a solar photovoltaic plant is in the nature of a works contract – cannot be bifurcated for levy of GST @ 5% on good = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source…

ITC on Transportation Charges

Goods and Services Tax – Started By: – Sunil Udgave – Dated:- 15-5-2018 Last Replied Date:- 16-5-2018 – Could we get ITC on transportation charges paid for employee pickup and droop. – Reply By Ganeshan Kalyani – The Reply = Sir, in my view input tax credit is eligible. – Reply By DR.MARIAPPAN GOVINDARAJAN –…

Levy of GST on Service contract with railways – The cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the Notification No. 09/2017 from GST – AAR

Goods and Services Tax – Levy of GST on Service contract with railways – The cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the Notification No = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…

Levy of GST on Service contract with railways – the activity involve use of consumables such as soap/ detergent/ chemicals of a minimal quantity and of a very nominal value are – the activity is “pure service” – Cannot be held as works contract

Goods and Services Tax – Levy of GST on Service contract with railways – the activity involve use of consumables such as soap/ detergent/ chemicals of a minimal quantity and of a very nominal value ar = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…

EXPORT OF SERVICE

Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 15-5-2018 Last Replied Date:- 16-5-2018 – Dear Friends/Experts, We a Chennai based Pharma company have done consultancy to foreign company. Now, we have to raise Invoice. The receiver has no GST registration in India/Tamilnadu. Payment will be received by USD only. Hope this…

E-way Bill – Quick review

Goods and Services Tax – GST – By: – Ashwarya Agarwal – Dated:- 15-5-2018 Last Replied Date:- 23-5-2018 – What is an e-Way Bill? e-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding ₹ 50,000 as mandated by the…

Waiver of late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 to April, 2018 for the class of regi. persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27/12

GST – States – 22/2018-State Tax – Dated:- 15-5-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 15th May 2018. NOTIFICATION Notification No. 22/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1518/C.R. 48/Taxation-1.- In exercise of the powers conferred by section 128 of the Maharashtra Goods…

M/s. KAIRALI STEELS & ALLOYS PVT. LTD. Versus THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, PALAKKAD AND THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD

2018 (5) TMI 1330 – KERALA HIGH COURT – TMI – Conditional order of stay – claim of petitioner is that the reason for condition imposed is not stated by 2nd respondent – Held that: – In Ext.P4 order, the 2nd respondent does not state reasons as to why the petitioner was required to deposit…