Daily Archives: December 27, 2017

GST ITC 1 Due Date

By | December 27, 2017

GST ITC 1 Due Date Declaration by the registered persons, who have become eligible to avail the input tax credit under section 18(1) of the said Act Date Original /Extended Due Date Reference November 2017 Extended  31st January, 2018.   Notification No 67/2017 Central Tax dated 21st December, 2017 November 2017 Original  section 18(1) of CGST… Read More »

Category: GST

GST CMP 3 Due date

By | December 27, 2017

GST CMP 3 Due date [   Time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 ] Form Original /Extended Due Date Reference GST CMP 03 Extended 31st January, 2018. Order No 11/2017 GST Dated 21st December, 2017 GST CMP 03… Read More »

GST on Travel arrangement and tour operator services

By | December 27, 2017

GST on Travel arrangement and tour operator services Analysis of GST on Travel arrangement and tour operator services in India Is there any GST on Travel arrangement and tour operator services ? Yes , Travel arrangement, tour operator  services fall under following groups Group 99855  : Travel arrangement, tour operator and related service         998551 : Reservation services for… Read More »

GST on Library Services

By | December 27, 2017

GST on Library Services Analysis of GST on Library Services in India Is there any GST on Library Services ? Yes The service falls under :- Heading 9984 “Telecommunications, broadcasting and information supply services “ Group 99845 : Library and archive services     998451: Library services [ Refer Annexure of Notification No. 11/2017-Central Tax (Rate) and No.… Read More »

Section 24 of Mizoram GST Act 2017 : Compulsory registration in certain cases

By | December 27, 2017

Section 24 of Mizoram GST Act 2017 ( Section 24 of  Mizoram GST Act 2017 explains Compulsory registration in certain cases and is covered in Chapter VI : REGISTRATION ) Compulsory registration in certain cases 24. Notwithstanding anything contained in sub- section (1) of section 22, the following categories of persons shall be required to be registered under this Act,-… Read More »