Goods and Services Tax

Union Territory goods and Services Tax Act, 2017 (Second Removal of Difficulties) Order, 2019 – Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition.

GST – Order No. 2/2019 – Dated:- 8-3-2019 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Removal of Difficulty Order No. 2/2019-Union Territory Tax New Delhi, the 8th March, 2019 S.O. 1219 (E). Whereas, clause (vii) of section 21 of Union Territory Goods and Services Tax…

Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019 – Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition.

GST – Order No. 3/2019 – Dated:- 8-3-2019 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Removal of Difficulty Order No. 3/2019-Central Tax New Delhi, the 8th March, 2019 S.O. 1218 (E). Whereas, clause (c) of sub-section (3) of section 31 the Central Goods and Services…

Nature of Supply of Priority Sector Lending Certificates (PSLC)

GST – 93/12/2019 – Dated:- 8-3-2019 – 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, 8th March, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director…

GST – ISSUING OF DEBIT NOTE BY THE BUYER

GST – Started By: – SAFETAB LIFESCIENCE – Dated:- 7-3-2019 Last Replied Date:- 8-3-2019 – Dear GST experts, Some of our suppliers have added Freight charges, Insurance charges in their Bills on their own but not in our Purchase Orders. After receipt of the Invoices, we deny to pay that extra items like this. The…

Anticipatory Bail – input tax credit – continuous issuance of fake invoices without actual supply of goods – offence punishable u/s 137 of Goods and Services Tax Act, 2017 – Anticipatory Bail subject to conditions.

GST – Anticipatory Bail – input tax credit – continuous issuance of fake invoices without actual supply of goods – offence punishable u/s 137 of Goods and Services Tax Act, 2017 – Anticipatory Bail subject to conditions. – TMI Updates – Highlights = = = = = = = = Plain text (Extract) onlyFor full…

Profiteering – Respondent has issued incorrect invoices while selling the above product to his customers as he had not correctly shown the basic price which he should have legally charged from them. The Respondent has also compelled them to pay

GST – Profiteering – Respondent has issued incorrect invoices while selling the above product to his customers as he had not correctly shown the basic price which he should have legally charged from t = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = =…

Profiteering – Auric City Homes – Construction of flats – Respondent has denied benefit of ITC to the buyers of the flats being constructed by him under the above Policy in contravention of the provisions of Section 171 (1) of the CGST Act, 2017

GST – Profiteering – Auric City Homes – Construction of flats – Respondent has denied benefit of ITC to the buyers of the flats being constructed by him under the above Policy in contravention of the = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…

Seeks to supersede notification No. 1142-F.T. dated 28/06/2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to ₹ 1.5 crores

GST – States – 380-F.T. – 14/2019-State Tax – Dated:- 7-3-2019 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 380-F.T. Howrah, the 7th day of March, 2019 No. 14/2019-State Tax In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the West Bengal Goods and Services Tax…

Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019

GST – States – 05/2019–C.T./GST – 13/2019 – State Tax – Dated:- 7-3-2019 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 05/2019-C.T./GST Dated: 07/03/2019 No.13/2019 – State Tax In exercise of the powers conferred by section 168 of the West…

Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores for the months of April, May and June, 2019

GST – States – 04/2019–C.T./GST – 12/2019 – State Tax – Dated:- 7-3-2019 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 04/2019-C.T./GST Dated: 07/03/2019 No. 12/2019 – State Tax In exercise of the powers conferred by the second proviso to…

Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto ₹ 1.5 crores for the months of April, May and June, 2019.

GST – States – 379-F.T. – 11/2019-State Tax – Dated:- 7-3-2019 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 379-F.T. Howrah, the 7th day of March, 2019. No. 11/2019-State Tax In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII…

Notification to give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs under the HPGST Act, 2017

GST – States – 2/2019-STATE TAX (RATE) – Dated:- 7-3-2019 – EXCISE AND TAXATION DEPARTMENT NOTIFICATION NO. 2/2019-STATE TAX (RATE) Shimla-2, the 7th March, 2019 No. EXN-F(10)-5/2019.-In exercise of the powers conferred by sub-section (1) of section 9, sub- section (1) of section 11, sub-section (1) of section 16 of the Himachal Pradesh Goods and…

Prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores for the months of April, May and June, 2019 under the BGST Act, 2017

GST – States – S.O. 50 – Dated:- 7-3-2019 – COMMERCIAL TAX DEPARTMENT NOTIFICATION The 7th March 2019 S.O. 50, Dated 7th March 2019.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of…

Prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto ₹ 1.5 crores for the months of April, May and June, 2019 under the BGST Act, 2017

GST – States – S.O. 49 – Dated:- 7-3-2019 – COMMERCIAL TAX DEPARTMENT NOTIFICATION The 7th March 2019 S.O. 49, Dated 7th March 2019.-In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the…

Exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed ₹ 40 lakhs under the BGST Act, 2017

GST – States – S.O. 48 – Dated:- 7-3-2019 – COMMERCIAL TAX DEPARTMENT NOTIFICATION The 7th March 2019 S.O. 48, Dated 7th March 2019.-In exercise of the powers conferred by sub-section (2) of section 23 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017)(hereafter referred to as the said Act ), the…

Composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs under the BGST Act, 2017

GST – States – 2/2019- State Tax (Rate) – Dated:- 7-3-2019 – COMMERCIAL TAX DEPARTMENT NOTIFICATION The 7th March 2019 Notification No. 2/2019- State Tax (Rate) S.O. 47, Dated 7th March 2019.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of…

Corrigendum to Circular No. 76/50/2018-GST dated 31st December, 2018 issued vide F.No. CBEC- 20/16/04/2018-GST

GST – F. No. 20/16/04/2018 -GST – Dated:- 7-3-2019 – Corrigendum to Circular No. 76/50/2018-GST F. No. 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 7th March, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners…