Daily Archives: July 1, 2017

UTGST Dadra and Nagar Haveli Rules 2017 – Notification No. 7/2017 – Union Territory Tax Dtd 30th June, 2017

By | July 1, 2017

Notification No. 7/2017 – Union Territory Tax Dtd 30th June, 2017 UTGST Dadra and Nagar Haveli Rules 2017  to  be called Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017. . notified vide Notification No. 7/2017 – Union Territory Tax Dtd 30th June, 2017 [ Note : Also notified the number of HSN… Read More »

UTGST Chandigarh Rules 2017 – Notification No. 6/2017 – Union Territory Tax Dtd 30th June, 2017

By | July 1, 2017

Notification No. 6/2017 – Union Territory Tax Dtd 30th June, 2017 UTGST Chandigarh Rules 2017  to  be called Union Territory Goods and Services Tax (Chandigarh) Rules 2017. notified vide Notification No. 6/2017 – Union Territory Tax Dtd 30th June, 2017 [ Note : Also notified the number of HSN digits required on tax invoice under… Read More »

UTGST Andaman and Nicobar Islands Rules 2017 – Notification No. 5/2017 – Union Territory Tax Dtd 30th June, 2017

By | July 1, 2017

Notification No. 5/2017 – Union Territory Tax Dtd 30th June, 2017 Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 notified vide Notification No. 5/2017 – Union Territory Tax Dtd 30th June, 2017 [  Note  :Also  Notified the number of HSN digits required on tax invoice under first proviso to rule 46… Read More »

GST Common Portal notified – UTGST Act – Notification No. 4/2017 – Union Territory Tax Dtd 30th June 2017

By | July 1, 2017

Notification No. 4/2017 – Union Territory Tax Dtd 30th June, 2017 GST Common Portal notified vide Notification No. 4/2017 – Union Territory Tax Dtd 30th June, 2017 PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 4/2017-Union Territory Tax… Read More »

Notification No 16/2017 Integrated Tax (Rate) Dated 30th June 2017 : IGST Rate on fertilisers reduced

By | July 1, 2017

Notification No 16/2017 Integrated Tax (Rate) Dated 30th June 2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% vide Notification No 16/2017 Integrated Tax (Rate)  Dated 30th June 2017 [TO BE PUBLISHED IN PART II, SECTION… Read More »

Notification No 15/2017 Integrated Tax (Rate) Dated 30th June 2017

By | July 1, 2017

Notification No 15/2017 Integrated Tax (Rate) Dated 30th June 2017 Notification for Exemption from Integrated Tax to SEZ vide Notification No.15/2017-Integrated Tax (Rate) Dated 30th June 2017 [ Note : This Notification has been Rescinded by  Notification No. 17/2017 -Integrated Tax (Rate) Dated 5th July, 2017 and New notification for IGST exemption to SEZs on import of… Read More »

Section 43 of Sikkim GST Act 2017 : Matching, reversal and reclaim of reduction in output tax liability

By | July 1, 2017

Section 43 of Sikkim GST Act 2017 [ Section 43 of Sikkim GST Act 2017 explains Matching, reversal and reclaim of reduction in output tax liability and is covered in  CHAPTER IX  RETURNS ] [ Enforced with effect from 1-7-2017. ] Matching, reversal and reclaim of reduction in output tax liability 43. (1) The details of every credit note relating to outward… Read More »

Section 42 of Sikkim GST Act 2017 : Matching, reversal and reclaim of input tax credit

By | July 1, 2017

Section 42 of Sikkim GST Act 2017 [ Section 42 of Sikkim GST Act 2017 explains Matching, reversal and reclaim of input tax credit and is covered in  CHAPTER IX  RETURNS ] [ Enforced with effect from 1-7-2017 [Except Proviso to Sub-Section (9)]. Matching, reversal and reclaim of input tax credit 42. (1) The details of every inward supply furnished by a registered… Read More »

Section 41 of Sikkim GST Act 2017 : Claim of input tax credit and provisional acceptance thereof

By | July 1, 2017

Section 41 of Sikkim GST Act 2017 [ Section 41 of Sikkim GST Act 2017 explains Claim of input tax credit and provisional acceptance thereof and is covered in  CHAPTER IX  RETURNS ]  [ Enforced with effect from 1-7-2017. ] Claim of input tax credit and provisional acceptance thereof 41. (1) Every registered person shall, subject to such conditions and restrictions as may… Read More »

Section 40 of Sikkim GST Act 2017 : First Return

By | July 1, 2017

Section 40 of Sikkim GST Act 2017 [ Section 40 of Sikkim GST Act 2017 explains First Return and is covered in  CHAPTER IX  RETURNS ]  [ Enforced with effect from 1-7-2017. ] First Return 40. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration… Read More »