Advisory in relation to Invoicing related to Exports on payment of IGST Since the inception of GST, Exports on payment of IGST has been a relief for the exporters who wanted to avail the refunds of their accumulated ITC. However, this has been a headache
Notification No. 61/2018 – Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 61/2018 – Central Tax New Delhi, the 5th November 2018 G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3)
Notification No. 60/2018 – Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 60/2018 – Central Tax New Delhi, the 30th October 2018 G.S.R……(E). – In exercise of the powers conferred by section 164
CGST Rules as amended upto 30/10/2018 CGST-Rules-2017-Part-A-Rules Here we have posted CGST Rules as amended upto 30/10/2018. CONTENTS CHAPTER I…………………………………………………………………………………………………………………………………..1 PRELIMINARY ……………………………………………………………………………………………………………..1 CHAPTER II………………………………………………………………………………………………………………………………….2 COMPOSITION RULES…………………………………………………………………………………………………2 CHAPTER III ………………………………………………………………………………………………………………………….6 REGISTRATION ……………………………………………………………………………………………………………6 CHAPTER IV ………………………………………………………………………………………………………………………………19 DETERMINATION OF VALUE OF SUPPLY……………………………………………………………..19 CHAPTER V………………………………………………………………………………………………………………………………..25 INPUT TAX CREDIT …………………………………………………………………………………………………..25
CGST Thirteenth amendment Rules 2018: In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:- “ 83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to
Pattern and Syllabus for GST practitioner Pattern and Syllabus for GST practitioner as updated by GST notification no. 60/2017– Central Tax. The pattern for these exams will be as follows. PAPER: GST Law & Procedures: Time allowed: 2 hours and 30 minutes Number of Multiple Choice Questions:
Checklist for GST annual return: type of filing Type of Annual return required to be filed: Four types of annual returns GSTR-9 : Annual return for the regular taxpayer GSTR-9A: If you have opted for the GST composition scheme, you become liable for filing the
Intermediary services in GST : The concept of intermediary services in GST is borrowed from service tax. In case of an intermediary service the place of supply will be the location of supplier. It will impact the nature of services when recipient is outside India.In
Analysis of Important Articles of UAE VAT The concept of indirect taxation is represented as GST in India whereas the in UAE VAT is available. UAE VAT is applicable on the supply of goods and services. 1. Article 2 of UAE VAT: Decree-Law 2. Article
RCM on services by Director in GST: An updated article on same topic was posted on 10th October 2019. Click here to read that. Sl. No. Title 1. RCM on services by a Director in GST 2. RCM applicability on various payments to Directors
