Goods and Services Tax

Levy of GST – If the liaison office in India does not render any consultancy or other services directly/indirectly, with or without any consideration and the liaison office does not have significant commitment powers, then the reimbursement of e

Goods and Services Tax – Levy of GST – If the liaison office in India does not render any consultancy or other services directly/indirectly, with or without any consideration and the liaison office do = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = =…

Liability of GST – place of supply – determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the provisions of section 97(2) of the CGGST Act, 2017.

Goods and Services Tax – Liability of GST – place of supply – determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the provisions of = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…

Input Tax Credit (ITC) – seeking credit packaging material which is to be used in exempted supply, till they are into their stock – no ITC could be claimed on the packaging material used for the said exempted supply of seeds. Whereas, if the app

Goods and Services Tax – Input Tax Credit (ITC) – seeking credit packaging material which is to be used in exempted supply, till they are into their stock – no ITC could be claimed on the packaging ma = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source =…

GST applicabilty on Charitable Trust Educational Institution

Goods and Services Tax – Started By: – CAPurnima Bothra – Dated:- 13-7-2018 Last Replied Date:- 14-7-2018 – Request you to suggest if GST is applicable on hostel accommodation and mess facility provided to student within campus by charitable trust (but not providing charitable activities)reg u/s 12AA of income tax act.This trust is basically running…

Levy of GST – Job-work – beer – GST is payable by the Brand owner (UBL) on ‘Surplus Profit” transferred by the CBU to brand owner out of the manufacturing activity and the supply of service to the CBUs is classified under Service Code (Tariff) 9

Goods and Services Tax – Levy of GST – Job-work – beer – GST is payable by the Brand owner (UBL) on ‘Surplus Profit” transferred by the CBU to brand owner out of the manufacturing activity and the sup = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source…

IMPLEMENTATION OF E-WAY BILL

Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 13-7-2018 – Chapter XVI of the Central Goods and Services Tax Rules, 2017 provides for E-way Bill. Initially Rule 138 provides that till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification,…

Exemption towards supply of services provided to government under any training programme – Recipient of the service OKCL is a body corporate which cannot be regarded as Government – Benefit of exemption cannot be extended.

Goods and Services Tax – Exemption towards supply of services provided to government under any training programme – Recipient of the service OKCL is a body corporate which cannot be regarded as Govern = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = =…

GENERATING REPORTS

Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 12-7-2018 – There is an option for the user to generate various reports to manage his business – some are detailed and others are summarized. The system also helps him to generate action based reports. The following reports are available- Outward supplies;…

Vijay Kuamr Nagpal Versus Union Of India

2018 (7) TMI 1099 – MADHYA PRADESH, HIGH COURT – TMI – Removal of check posts after introduction of GST Regime – Notification dated 24/06/2017 – case of petitioner is that they cannot restrict or obstruct any of the vehicle from asking them to pay tax on the check posts except the GST – Held…

GST RATE AND SAC CODE FOR FOOD/MEAL SUPPLY

Goods and Services Tax – Started By: – Bhavesh Sharma – Dated:- 11-7-2018 Last Replied Date:- 14-7-2018 – Hello Everyone,I Want Clarification for following query:PARTY A (BAKERS & CATERERS BUSINESS)PARTY B (COMPANY)Party A Only Supplies Meals (3 Times Lunch a day daily and it pays the bill in the end of month instead at same…

INPUTS RETURN

Goods and Services Tax – Started By: – TAX solution – Dated:- 11-7-2018 Last Replied Date:- 12-7-2018 – Dear Experts We have purchased some inputs goods and same has been rejected by our quality control department. Now, we want to send back to vendor. My queries are How to send goods to vendor? Whether through…

Credit of GST paid in respect of Motor Vehicle

Goods and Services Tax – GST – By: – Ashwarya Agarwal – Dated:- 11-7-2018 Last Replied Date:- 16-7-2018 – This is a general update for frequently asked queries in relation to credit of GST paid on purchase of Motor Vehicle and other incidental & traveling expense. There has been contradictory opinion on this issue by…

VERIFICATION OF DOCUMENTS AND CONVEYANCES

Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 11-7-2018 – Rule 138B provides for verification of documents and conveyances. Rule 138 B(1) provides that the Commissioner or an Officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill or…

Fraudulent issuance of tax invoices under GST – allegation of business of generating and selling of fake tax invoices to various entities without supplying the underlying goods or services – Bail granted subject to deposit of 39 crores.

Goods and Services Tax – Fraudulent issuance of tax invoices under GST – allegation of business of generating and selling of fake tax invoices to various entities without supplying the underlying good = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = = =…

SGST credit taken from Hotel Bill

Goods and Services Tax – Started By: – Kalpessh Daftary – Dated:- 10-7-2018 Last Replied Date:- 13-7-2018 – We are registered under GST from Mumbai and we avail facility from Gujarat State ( We pay out Hotel bill Room tariff ) which has CGST amount and SGST amount classified in their bills. Are we liable…

ITC ON HOTEL STAY AND FOOD FOR DIRECTORS/MANAGERS

Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 10-7-2018 Last Replied Date:- 11-7-2018 – Dear Experts, Our Directors/Managers visiting outstation on business trip . Please clarify whether we are eligible for ITC for the following cases.1. IGST charged on Lodging Bills of Other state hotels.2. IGST charged on Food Bills of…