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Recent Amendments In GST
Recent Amendments In GST Amendments made by the Finance Act, 2020 Amendment of Section 2 of CGST Act In section 2 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Central Goods and Services Tax Act), in clause (114), for
Taxability of Service of Club-Association Under GST Law?
Taxability of Service of Club-Association Under GST Law? In this article, an attempt has been made to deal with the vexed issue of levy of GST on various transactions entered into between the Club or Association on the one hand and its constituent members on
GST On Sale of Developed Plots–– Gujarat AAR Opens “A Big Pandora Box” for Indian Real Estate Industry
GST On Sale of Developed Plots–– Gujarat AAR Opens “A Big Pandora Box” for Indian Real Estate Industry Recently the Gujarat AAR – GST in case of surprisingly has held that i.e. the sale of land/plot after developing with common facilities like water line, telephone
Evasion of GST in respect of Hand Sanitizers (Alcohol Based)
Directorate General of GST Intelligence Date: 10.06.2020 To, Pr. Chief Commissioner/ Chief Commissioner, CGST & CX All CGST and CX Zones (Lists Attached) Madam/Sir, Subject: Evasion of GST in respect of Hand Sanitizers (Alcohol Based)- Intelligence-Regarding. Central Economic Intelligence Bureau, New Delhi, has, vide F.
Notification no. 59/2020 extended the GSTR 4 due date
Notification no. 59/2020 : Text of the notification- “G.S.R. 443(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in
Conceptual Framework GSTR 9 and 9C Financial Year 18-19
Conceptual Framework GSTR 9 and 9C Financial Year 18-19 Basic Questions Will I see the new GSTR 9 & 9C or do I need to use old forms only? No new form & we have to use old forms only Will I see the amended
GST – Cross Border Transactions Including SEZ, EOU and FTWZ
GST – Cross Border Transactions Including SEZ, EOU, and FTWZ Basic Provision Import and Export Import of Goods [S 2(10)] Bringing goods into India from a place outside India Export of Goods [S 2(5)] Taking goods out of India to a place outside India Interstate
Search, Seizure, Inspection, and Arrest
Search, Seizure, Inspection, and Arrest Taxation is one of the most sources of revenue to the government. Our government has performed various methods to stop tax evasion but tax evasion is the major problem in India. The authority to levy tax is derived under Article
What is RCM in GST, Who is covered & penalty
What is RCM in GST? GST is also a value-added tax. We need to understand how GST works? The supplier collects the payment + tax from the recipient. Then he deposits that tax to the account of government. RCM is just one step lesser to
Service of Notice Under GST Regime
Service of Notice Under GST Regime “Service” means giving legally required notice to other parties that you have filed papers asking for a court order that may affect them. The court papers can only be delivered in a manner permitted by law, and proof of
List of Goods Not Liable for eWay Bill Under GST
List of Goods Not Liable for eWay Bill Under GST E-way bill is required for every moment of Goods. It is irrespective of supply. Thus a movement of Goods even without a supply needs an E-way bill. But there is a list of Goods not
CGST Rule 101: Audit in GST
CGST Rule 101: Audit in GST CGST Rule 101- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year [or part thereof] (Inserted vide Notf no. 74/2018-CT dt. 31.12.2018) or multiples thereof. (2) Where it is
CA Shafaly Girdharwal