Daily Archives: May 8, 2018

Anti Profiteering example in GST

By | May 8, 2018

Anti Profiteering example in GST Anti Profiteering example in GST of Car  dealer Anti Profiteering example in GST Comparative rates of pre-GST and post-GST tax on the model of car purchased by the applicant which are given in Table ‘A’ below:- TABLE ‘A’ Duty/Tax/Cess Pre-GST Rate (%) Post-GST Rate (%) Excise Duty (S. No. 285… Read More »

Maharashtra Intra state E way bill from 25.05.2018

By | May 8, 2018

Maharashtra Intra state E way bill The E-way bill system would be applicable from May 25, 2018 instead of May 31, 2018 in the State of Maharashtra for intra-State movement of goods. Refer Notification No. 15D/2018-State Tax and Notification No 15C/2018–State Tax Maharashtra : No intra state Eway Bill upto Rs. 1 lakh w.e.f 01.07.18 : Notification… Read More »

PAN number Quoted Wrongly in VAT Returns, GST registration to be granted from 01.07.2017 : HC

By | May 8, 2018

HIGH COURT OF KERALA Alukka Gold Palace v. State Tax Officer P.B. SURESH KUMAR, J. W.P. (C) NO. 35333 OF 2017 APRIL  6, 2018 Harisankar V. Menon, Smt. Meera V. Menon and Smt. K. Krishna, Advs. for the Petitioner. JUDGMENT 1. On account of a mistake committed by the petitioner during 2009 in providing the PAN number of another firm… Read More »

Railway tracks Works Contract Service taxable at 18% GST: AAR

By | May 8, 2018

Works Contract service of maintaining railway tracks taxable at 18% GST: AAR AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Sreepati Ranjan Gope & Sons, In re VISHWANATH AND PARTHA SARATHI DEY, MEMBER CASE NUMBER 06 OF 2018 MAY  3, 2018 ORDER   1. The Applicant, stated to be an enlisted contractor engaged by the Railways for maintenance work of railway… Read More »

Input Service Distributors : Free Study Material

By | May 8, 2018

Input Service Distributors :Free Study Material Free Study Material on Input Service Distributors Input Service Distributor in GST : Analyis Input service Distributors can file GSTR 6 for August 2017 to January 2018 GST Tip :- Rules for ISD (Input Service Distributor) for Distributing ITC GST Tip : Input Service Distributor can’t Pass on all GST… Read More »

GST Practitioner – Eligibility Criteria, Relevant forms & Procedure

By | May 8, 2018

GST Practitioner GST Act of India brings a concept of GST Practitioner for those who intend to appear before the GST Authority or file returns  for any matter authorised by Registered person under GST.Provisions of Goods and services tax practitioners are contained in Section 48 of CGST Act 2017 and Rule 83  of CGST Rules 2017 The following article discusses… Read More »

When you Can not Claim ITC under GST

By | May 8, 2018

When a person Can not Claim ITC under GST Here is the list of cases under which you can not claim Input Tax Credit under GST 1 Person not registered : If a person is not registered under GST , he can not claim Input Tax Credit. Eligibility and conditions for taking input tax credit… Read More »

Category: GST

How to Issue GST Tax Invoice – Procedure

By | May 8, 2018

Procedure for Issuing Tax Invoice under GST (1) Every registered person supplying Taxable Goods shall before or at the time of removal of goods for supply to the recipient shall issue Tax Invoice containing description quantity, value of goods, rate of tax and tax charged thereon [Sec.31(1)]. (2) In respect of taxable services Tax Invoice… Read More »