Daily Archives: June 29, 2017

Intra-State supplies of Services – Tax by e Commerce operator – CGST Act – Notification No 17/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 17/2017 Central Tax (Rate) Dated 28th June 2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator vide Notification No 17/2017 Central Tax (Rate) Dated 28th June 2017 [ Seeks to amend above notification No. 17/2017-CT(R) to make ECO responsible for payment of GST… Read More »

Refund to Specialised agencies , UN, diplomatic mission etc – CGST Act – Notification No 16/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 16/2017 Central Tax (Rate) Dated 28th June 2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act vide Notification No 16/2017 Central Tax (Rate) Dated 28th June 2017  PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART… Read More »

No refund of unutilized ITC under CGST Act – Notification No 15/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 15/2017 Central Tax (Rate) Dated 28th June 2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act vide Notification No 15/2017 Central Tax (Rate) Dated 28th June 2017 PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) Government of India Ministry of Finance (Department of Revenue)… Read More »

Notification No 14/2017 Central Tax (Rate) Supplies neither Supply of Goods nor services under CGST Act: Dated 28th June 2017

By | June 29, 2017

 Notification No 14/2017 Central Tax (Rate) Dated 28th June 2017 Summary of Notification No 14/2017 Central Tax (Rate) Notification No 14/2017 Central Tax (Rate) Dated 28th june 2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act vide Notification No 14/2017 Central Tax… Read More »

Notification No 13/2017 Central Tax (Rate) : Services Liable for Reverse Charge under CGST Act : Dated 28th June 2017

By | June 29, 2017

Notification No 13/2017 Central Tax (Rate) Dated 28th June 2017 Summary and updation of  Notification No 13/2017 Central Tax (Rate) Notification No 13/2017 Central Tax (Rate) Dated 28th June 2017  notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act i.e recipient is liable to pay GST instead of supplier… Read More »

NOTIFICATION [NO.F.12(56)FD/TAX/2017-PT.-I-40] Rajasthan GST

By | June 29, 2017

NOTIFICATION [NO.F.12(56)FD/TAX/2017-PT.-I-40] SECTION 9 OF THE RAJASTHAN GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – RATE OF STATE TAX NOTIFIED UNDER SECTION 9(1) NOTIFICATION [NO.F.12(56)FD/TAX/2017-PT.-I-40], DATED 29-6-2017 [AS AMENDED UP TO DATE] In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Goods and Services Tax… Read More »

NOTIFICATION NO.FTX.90/2016/71, DATED 29-6-2017 : Assam GST

By | June 29, 2017

ASSAM GST ACT, 2017 – ALL ELIGIBLE MANUFACTURING UNIT AVAILING TAX EXEMPTION UNDER ASSAM INDUSTRIES (TAX EXEMPTION) SCHEME, 2009 SHALL BE LIABLE TO PAY TAX UNDER ASSAM GOODS AND SERVICES TAX ACT, 2017 NOTIFICATION NO.FTX.90/2016/71, DATED 29-6-2017 WHEREAS in pursuance of Industrial & Investment Policy of Assam, 2008, tax exemption was granted to eligible manufacturing units… Read More »

NOTIFICATION NO.FTX.90/2016/70, DATED 29-6-2017 : Assam GST

By | June 29, 2017

ASSAM GST ACT, 2017 – PROVISIONS OF ASSAM INDUSTRIES (TAX EXEMPTION) SCHEME, 2015  SHALL CEASE TO OPERATE ON AND FROM DATE OF COMING INTO FORCE OF ASSAM GOODS AND SERVICES TAX ACT, 2017 NOTIFICATION NO.FTX.90/2016/70, DATED 29-6-2017 WHEREAS in pursuance of Industrial and Investment Policy of Assam, 2014, tax exemptions were granted to eligible manufacturing units… Read More »

Notification No 12/2017 Central Tax (Rate) : Exemptions on supply of services under CGST Act

By | June 29, 2017

Notification No 12/2017 Central Tax (Rate) Dated 28th June 2017 Notification No 12/2017 Central Tax (Rate) Dated 28th June 2017  notify the exemptions on supply of services under Section 11 of CGST Act [  POWER TO GRANT EXEMPTION FROM TAX]  As Amended by  Notification No 21/2017 Central Tax (Rate) Dated 22nd Aug 2017 , Notification No 25/2017 Central Tax (Rate) Dated 21st… Read More »

NOTIFICATION NO.FTX.56/2017/37, DATED 29-6-2017 : Assam GST

By | June 29, 2017

ASSAM GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017  AMENDMENT IN RULES 10, 13, 19, 21, 22, 24, 26, FORM GST CMP-04, FORM GST CMP-07, FORM GST REG-12 & FORM GST REG-25 NOTIFICATION NO.FTX.56/2017/37, DATED 29-6-2017 In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act… Read More »