Daily Archives: March 29, 2018

NOTIFICATION NO. PA/ETC/2018/63 : EWay Bill Punjab : DATED 29-3-2018

By | March 29, 2018

RULE 138 OF THE CENTRAL GOODS & SERVICES TAX RULES, 2017, READ WITH RULE 138 OF THE PUNJAB GOODS & SERVICES TAX RULES, 2017- E-WAY BILL – E-WAY BILL NOT REQUIRED FOR MOVEMENT OF GOODS WITHIN PUNJAB NOTIFICATION NO. PA/ETC/2018/63, DATED 29-3-2018 In exercise of the powers conferred by clause (d) of sub rule (14) of… Read More »

Puducherry : No eway bill for intra state movement of goods

By | March 29, 2018

RULE 138 OF THE CENTRAL GOODS & SERVICES TAX RULES, 2017, READ WITH RULE 138 OF THE UNION TERRITORY OF PUDUCHERRY GOODS & SERVICES TAX RULES, 2017 – E-WAY BILL – E-WAY BILL NOT REQUIRED FOR MOVEMENT OF GOODS WITHIN UNION TERRITORY OF PUDUCHERRY NOTIFICATION NO.[F.NO.3240/CTD/GST/2018/2], DATED 29-3-2018 RESCINDED BY NOTIFICATION [ F.NO.3240/CTD/GST/2018/3], DATED 24-4-2018 In exercise… Read More »

Order No 1 /2018  Central Tax : GST TRAN 2 Date Extended

By | March 29, 2018

Order No 1 /2018  Central Tax Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017 till the 30th day of June, 2018. vide Order No 1 /2018  Central Tax Dated 28th March, 2018 Government of India Ministry of Finance Department of Revenue Central Board… Read More »

Notification No 20/2018  Central Tax : Extension of Due date for refund u/s 55 of CGST Act

By | March 29, 2018

Notification No 20/2018  Central Tax Extension of due date for filing of application for refund under section 55 by notified agencies  vide Notification No 20/2018 Central Tax Dated  28th March, 2018 [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… Read More »

Notification No 19/2018  Central Tax : GSTR 6 due date for July 2017 to April, 2018,

By | March 29, 2018

Notification No 19/2018  Central Tax Extension of date for filing the return in FORM GSTR-6 for the months of July, 2017 to April, 2018, till the 31st day of May, 2018 vide Notification No 19/2018 Central Tax Dated  28th March, 2018 [ above notification amended ,seeks to extend the due date for filing of FORM GSTR-6 for… Read More »

Notification No 18/2018  Central Tax : GSTR 1 Due dates :  April to June 2018

By | March 29, 2018

Notification No 18/2018  Central Tax Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for April to June, 2018 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores vide Notification No 18/2018 Central Tax Dated  28th March, 2018 Notification No 44/2018 Central Tax  10th September, 2018 : GSTR 1 due date extended if… Read More »

Notification No 17/2018 Central Tax : GSTR 1 Due dates : April to June 2018

By | March 29, 2018

Notification No 17/2018  Central Tax Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for April to June, 2018 for those taxpayers with aggregate turnover of upto Rs.1.5 crore vide Notification No 17/2018 Central Tax Dated  28th March, 2018 Also read Notification No 43/2018 Central Tax Dated 10th September, 2018 : GSTR 1 Due… Read More »

NOTIFICATION G.O. Ms.NO. 141, DATED 29-3-2018 : Andhra Pradesh GST

By | March 29, 2018

ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017  NOTIFICATION G.O. Ms.NO. 141, DATED 29-3-2018 In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii)… Read More »

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

By | March 29, 2018

Section 42 of Goa GST Act 2017 [ Section 42 of Goa GST Act 2017 explains Matching, reversal and reclaim of input tax credit and is covered in CHAPTER IX : RETURNS] Matching, reversal and reclaim of input tax credit. 42. (1) The details of every inward supply furnished by a registered person (hereafter in this section referred to as the… Read More »

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

By | March 29, 2018

Section 41 of Goa GST Act 2017 [ Section 41 of Goa GST Act 2017 explains Claim of input tax credit and provisional acceptance thereof and is covered in CHAPTER IX : RETURNS] Claim of input tax credit and provisional acceptance thereof . 41. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to… Read More »

Section 40 of Goa GST Act 2017 : First Return

By | March 29, 2018

Section 40 of Goa GST Act 2017 [ Section 40 of Goa GST Act 2017 explains First Return and is covered in CHAPTER IX : RETURNS] 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 has been granted shall declare… Read More »

Section 39 of Goa GST Act 2017 : Furnishing of returns

By | March 29, 2018

Section 39 of Goa GST Act 2017 [ Section 39 of Goa GST Act 2017 explains Furnishing of returns and is covered in CHAPTER IX : RETURNS] Furnishing of returns. 39. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or… Read More »

Section 38 of Goa GST Act 2017 : Furnishing details of inward supplies

By | March 29, 2018

Section 38 of Goa GST Act 2017 [ Section 38 of Goa GST Act 2017 explains Furnishing details of inward supplies and is covered in CHAPTER IX : RETURNS] Furnishing details of inward supplies. 38. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10… Read More »

Section 37 of Goa GST Act 2017 : Furnishing details of outward supplies

By | March 29, 2018

Section 37 of Goa GST Act 2017 [ Section 37 of Goa GST Act 2017 explains Furnishing details of outward supplies and is covered in CHAPTER IX : RETURNS] Furnishing details of outward supplies. 37. (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or… Read More »

Section 36 of Goa GST Act 2017 : Period of retention of accounts

By | March 29, 2018

Section 36 of Goa GST Act 2017 [ Section 36 of Goa GST Act 2017 explains Period of retention of accounts and is covered in CHAPTER VIII : ACCOUNTS AND RECORDS] Period of retention of accounts. 36. Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section… Read More »

Section 35 of Goa GST Act 2017 : Accounts and other records

By | March 29, 2018

Section 35 of Goa GST Act 2017 [ Section 35 of Goa GST Act 2017 explains Accounts and other records and is covered in CHAPTER VIII : ACCOUNTS AND RECORDS] Accounts and other records. 35. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account… Read More »

Section 33 of Goa GST Act 2017 : Amount of tax to be indicated in tax invoice and other documents

By | March 29, 2018

Section 33 of Goa GST Act 2017 [ Section 33 of Goa GST Act 2017 explains Amount of tax to be indicated in tax invoice and other documents and is covered in CHAPTER VII : TAX INVOICE, CREDIT AND DEBIT NOTES] Amount of tax to be indicated in tax invoice and other documents. 33. Notwith standing anything contained in this Act… Read More »

Section 32 of Goa GST Act 2017 : Prohibition of unauthorised collection of tax

By | March 29, 2018

Section 32 of Goa GST Act 2017 [ Section 32 of Goa GST Act 2017 explains Prohibition of unauthorised collection of tax and is covered in CHAPTER VII : TAX INVOICE, CREDIT AND DEBIT NOTES] Prohibition of unauthorised collection of tax. 32. (1) A person who is not a registered person shall not collect in respect of any supply of goods… Read More »

Section 31 of Goa GST Act 2017 : Tax invoice

By | March 29, 2018

Section 31 of Goa GST Act 2017 [ Section 31 of Goa GST Act 2017 explains Tax invoice and is covered in CHAPTER VII : TAX INVOICE, CREDIT AND DEBIT NOTES] Tax invoice. 31. (1) A registered person supplying taxable goods shall, before or at the time of,–– (a) removal of goods for supply to the recipient, where the supply involves… Read More »

Section 30 of Goa GST Act 2017 : Revocation of cancellation of registration

By | March 29, 2018

Section 30 of Goa GST Act 2017 [ Section 30 of Goa GST Act 2017 explains Revocation of cancellation of registration and is covered in CHAPTER VI : REGISTRATION] Revocation of cancellation of registration. 30. (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply… Read More »

Section 29 of Goa GST Act 2017 : Cancellation of registration

By | March 29, 2018

Section 29 of Goa GST Act 2017 [ Section 29 of Goa GST Act 2017 explains Cancellation of registration and is covered in CHAPTER VI : REGISTRATION] Cancellation of registration. 29. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such… Read More »

Section 28 of Goa GST Act 2017 : Amendment of registration

By | March 29, 2018

Section 28 of Goa GST Act 2017 [ Section 28 of Goa GST Act 2017 explains Amendment of registration and is covered in CHAPTER VI : REGISTRATION] Amendment of registration. 28. (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the… Read More »

Section 27 of Goa GST Act 2017 : Special provisions relating to casual taxable person and non-resident taxable person

By | March 29, 2018

Section 27 of Goa GST Act 2017 [ Section 27 of Goa GST Act 2017 explains Special provisions relating to casual taxable person and non-resident taxable person and is covered in CHAPTER VI : REGISTRATION] Special provisions relating to casual taxable person and non-resident taxable person. 27. (1) The certificate of registration issued to a casual taxable person or a non… Read More »

Section 26 of Goa GST Act 2017 : Deemed registration 

By | March 29, 2018

Section 26 of Goa GST Act 2017 [ Section 26 of Goa GST Act 2017 explains Deemed registration and is covered in CHAPTER VI : REGISTRATION] Deemed registration . 26. (1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number… Read More »

Section 25 of Goa GST Act 2017 : Procedure for registration

By | March 29, 2018

Section 25 of Goa GST Act 2017 [ Section 25 of Goa GST Act 2017 explains Procedure for registration and is covered in CHAPTER VI : REGISTRATION] Procedure for registration. 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes liable… Read More »

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

By | March 29, 2018

Section 24 of Goa GST Act 2017 [ Section 24 of Goa 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,— (i) persons making… Read More »

Section 23 of Goa GST Act 2017 : Persons not liable for registration

By | March 29, 2018

Section 23 of Goa GST Act 2017 [ Section 23 of Goa GST Act 2017 explains Persons not liable for registration and is covered in CHAPTER VI : REGISTRATION] Persons not liable for registration. 23. (1) The following persons shall not be liable to registration, namely:–– (a) any person engaged exclusively in the business of supplying goods or services or both… Read More »

Section 20 of Goa GST Act 2017 : Manner of distribution of credit by Input Service Distributor

By | March 29, 2018

Section 20 of Goa GST Act 2017 [ Section 20 of Goa GST Act 2017 explains Manner of distribution of credit by Input Service Distributor and is covered in CHAPTER V : INPUT TAX CREDIT ] Manner of distribution of credit by Input Service Distributor. 20. (1) The Input Service Distributor shall distribute the credit of State tax as State tax or… Read More »

Section 19 of Goa GST Act 2017 : Taking input tax credit in respect of inputs and capital goods sent for job work

By | March 29, 2018

Section 19 of Goa GST Act 2017 [ Section 19 of Goa GST Act 2017 explains Taking input tax credit in respect of inputs and capital goods sent for job work and is covered in CHAPTER V : INPUT TAX CREDIT ] Taking input tax credit in respect of inputs and capital goods sent for job work .— 19. (1) The principal shall,… Read More »

Section 18 of Goa GST Act 2017 : Availability of credit in special circumstances

By | March 29, 2018

Section 18 of Goa GST Act 2017 [ Section 18 of Goa GST Act 2017 explains Availability of credit in special circumstances and is covered in CHAPTER V : INPUT TAX CREDIT ] Availability of credit in special circumstances . 18. (1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration under this Act… Read More »

Section 17 of Goa GST Act 2017 : Apportionment of credit and blocked credits

By | March 29, 2018

Section 17 of Goa GST Act 2017 [ Section 17 of Goa GST Act 2017 explains Apportionment of credit and blocked credits and is covered in CHAPTER V : INPUT TAX CREDIT ] Apportionment of credit and blocked credits . 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and… Read More »

Section 16 of Goa GST Act 2017 : Eligibility and conditions for taking input tax credit

By | March 29, 2018

Section 16 of Goa GST Act 2017 [ Section 16 of Goa GST Act 2017 explains Eligibility and conditions for taking input tax credit and is covered in CHAPTER V : INPUT TAX CREDIT ] Eligibility and conditions for taking input tax credit . 16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the… Read More »

Section 14 of Goa GST Act 2017 : Change in rate of tax in respect of supply of goods or services

By | March 29, 2018

Section 14 of Goa GST Act 2017 [ Section 14 of Goa GST Act 2017 explains Change in rate of tax in respect of supply of goods or services and is covered in CHAPTER IV : TIME AND VALUE OF SUPPLY ] Change in rate of tax in respect of supply of goods or services . 14. Notwithstanding anything contained in section 12… Read More »

Section 22 of Goa GST Act 2017 : Persons liable for registration

By | March 29, 2018

Section 22 of Goa GST Act 2017 [ Section 22 of Goa GST Act 2017 explains Persons liable for registration and is covered in CHAPTER VI : REGISTRATION] Persons liable for registration . 22. (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate… Read More »

Section 21 of Goa GST Act 2017 : Manner of recovery of credit distributed in excess

By | March 29, 2018

Section 21 of Goa GST Act 2017 [ Section 21 of Goa GST Act 2017 explains Manner of recovery of credit distributed in excess and is covered in CHAPTER V : INPUT TAX CREDIT ] Manner of recovery of credit distributed in excess. 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting… Read More »

West Bengal intra State Eway Bill from 01.06.2018 : Notification No 07/2018 CT/GST

By | March 29, 2018

West Bengal intra State Eway Bill To notify that irrespective of the value of the consignment no way bill under rule 138 shall be required to  be generated in case of intra-State movement of goods. [This Notification has been Amended . please refer  West Bengal intra State Eway Bill from 03.06.2018 : Notification No 11/2018 CT/GST… Read More »