Daily Archives: June 20, 2017

Modes of verification under CGST Rules 2017 – Notification No 6/2017 Central Tax , Dtd 19th June, 2017

Notification No 6/2017 Central Tax Summary – By Notification No 6/2017 Central Tax Dated 19.06.2017 CBEC prescribes Modes of verification under CGST Rules, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No.… Read More »

GST – Govt Notified persons exempted from obtaining registration – Notification No 5/2017 Central Tax , Dtd 19th June, 2017

Notification No 5/2017 Central Tax Summary : By Notification No 5/2017 Central Tax  dated 19th June, 2017 given below CBEC Seeks to exempt ( from obtaining GST registration ) persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis [TO BE PUBLISHED IN THE GAZETTE OF INDIA,… Read More »

Notifying www.gst.gov.in as Common GST Potal – Notification No 4/2017 Central Tax , Dtd 19th June, 2017

Notification No 4/2017 Central Tax Summary : By Notification No 4/2017 Central Tax Dated  19th June, 2017 given below CBEC notified  www.gst.gov.in as the Common Goods and Services Tax Electronic Portal Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,… Read More »

CGST Rules 2017 Notification No 3 /2017 Central Tax , Dtd 19th June, 2017

CGST Rules 2017 [ Notification No 3 /2017 Central Tax ] Read Also CGST Rules 2017 Amended – Notification No. 7/2017 – Central Tax Dtd 27th June, 2017 Summary : By Notification No 3 /2017 Central Tax Dated 19.06.2017  given below CBEC  Notified the CGST Rules 2017 on registration and composition levy [To be published in… Read More »

Notifying jurisdiction of Central Tax Officers – Notification No 2 / 2017 Central Tax , Dtd 19th June, 2017

Notification No 2 / 2017 Central Tax Summary :  By Notification No 2 / 2017 Central Tax dated 19th June, 2017 given below CBEC notified jurisdiction of Central Tax Officers under CGST Act 2017 and IGST Act 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF… Read More »

Certain sections of CGST Act 2017 comes into force w.e.f. 22.06.2017 – Notification No 1/2017 Central Tax , Dtd 19th June, 2017

Notification No 1/2017 Central Tax Summary : By Notification No 1/2017 Central Tax Dated 19.06.2017 given below , CBEC notified following sections of CGST Act 2017 w.e.f 22.06.2017 :- Section 1 . Short title, extent and commencement. Section 2. Definitions. Section 3. Officers under this Act. Section 4. Appointment of officers. Section 5. Powers of officers.… Read More »

GST – PC Bangaluru empowered to grant registration in case of OIDAR services – Notification No. 2/2017 – Integrated Tax , Dtd 19th June, 2017

Summary : By Notification No. 2/2017 – Integrated Tax , Dtd 19th June, 2017 CBEC Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by… Read More »

Certain sections of IGST Act 2017 Comes into force w.e.f. 22.06.2017 – Notification No. 1/2017 – Integrated Tax , Dtd 19th June, 2017

Notification No. 1/2017 – Integrated Tax Summary : by Notification No. 1/2017 – Integrated Tax Dtd 19th June, 2017 given below , CBEC notified following Sections of IGST Act 2017 w.e.f 22.06.2017 Section 1. Short title, extent and commencement. Section 2. Definitions. Section 3. Appointment of officers. Section 14. Special provision for payment of tax by a… Read More »

Final GST Audit Formats – Download

GOODS AND SERVICES TAX RULES, 2017 AUDIT FORMATS GST Audit Formats as per Final GST Assessment and Audit Rules Approved by GST Council   Sr No Form No Content 1 GST ADT 1 Notice for conducting audit 2 GST ADT 2 Audit Report under Section 65 (6) 3 GST ADT 3 Communication to the registered… Read More »

Final GST Assessment Formats – Download

GOODS AND SERVICES TAX RULES, 2017 ASSESSMENT FORMATS ( GST Assessment Formats as per Final GST Assessment and Audit Rules Approved by GST Council )   Sr No Form No. Title of the Form 1. GST ASMT 1 Application for Provisional Assessment  under Section 60 2. GST ASMT 2 Notice for Seeking Additional Information / Clarification /… Read More »

Final GST Assessment and Audit Rules

CHAPTER — ASSESSMENT AND AUDIT 1. Provisional Assessment (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of Section 60 shall furnish an application along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the Common Portal, either directly… Read More »

GST Final Appeals and Revision Formats

GOODS AND SERVICES TAX RULES, 2017 APPEAL AND REVISION FORMATS Final GST Appeal and Revision Formats as per Final GST Appeals and Revision Rules Approved by GST Council Sr No Form No Content 1 GST APL 1 Appeal to Appellate Authority 2 GST APL 2  Acknowledgement of submission of appeal 3 GST APL 3 Application to… Read More »

 GST Final Appeals and Revision Rules

Chapter – Appeals and Revision 1. Appeal to the Appellate Authority (1) An appeal to the Appellate Authority under sub-section (1) of Section 107 of the Act shall be filed in FORM GST APL-01, along with the supporting documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be… Read More »

Final GST Advance Ruling Formats

GOODS AND SERVICES TAX RULES, 2017 ADVANCE RULING FORMATS Sr No Form No Description 1 GST ARA 1 Application Form for Advance Ruling 2 GST ARA 2 Appeal to the Appellate Authority for Advance Ruling 3 GST ARA 3 Appeal to the Appellate Authority for Advance Ruling (by the concerned officer or the jurisdictional officer… Read More »

Final GST Advance Ruling Rules

Chapter – Advance Ruling 1. Qualification and appointment of members of the Authority for Advance Ruling The Central Government and the State Government shall appoint an officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling. 2. Form and manner of application to the Authority for Advance Ruling (1) An… Read More »

GST Final E-way Rules

E-way Rules Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. [ Note : Earlier Draft… Read More »