Daily Archives: September 4, 2018

Circular No 61/35/2018 GST : E-way bill in case of storing of goods in godown of transporter

By | September 4, 2018

E-way bill in case of storing of goods in godown of transporter Circular No 61/35/2018 GST CBEC-20/13/01/2018-GST Government of India Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4th September, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central… Read More »

Circular No 60/34/2018 GST : Processing of refund applications filed by Canteen Stores Department

By | September 4, 2018

Processing of refund applications filed by Canteen Stores Department (CSD). Circular No 60/34/2018 GST CBEC-20/16/10/2018-GST (CBEC) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4th September, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The… Read More »

Circular No 59/33/2018 GST : Clarification on refund related issues.

By | September 4, 2018

Clarification on refund related issues. Circular No 59/33/2018 GST F. No. 349/21/2016-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All)/ The Principal Chief Controller of Accounts… Read More »

Circular No 58/32/2018 GST : Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.

By | September 4, 2018

Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. Reversal of CENVAT credit wrongly carried forward as transitional credit in the GST regime. Circular No 58/32/2018 GST CBEC-20/16/4/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New… Read More »

Circular No 57/31/2018 GST :Scope of Principal-agent relationship in GST Act Schedule 1

By | September 4, 2018

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. Circular No 57/31/2018 GST CBEC-20/16/4/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4 th September, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/… Read More »

GSTR 9 of Annual Return Notified : Download /Print

By | September 4, 2018

GSTR 9 Annual Return Format The Govt. has notified Central GST (Eighth Amendment) Rules, 2018 by  Notification No 39/2018 Central Tax Dated  4th September 2018 wherein it has notified Form GSTR-9 of Annual Return  which is required to be filed as per Rule 80 of CGST Rules 2017 and Form GSTR-9A of Annual Return for… Read More »

Notification No 42/2018 Central Tax : Date extended for GST ITC-01 for specified taxpayers

By | September 4, 2018

Notification No 42/2018 Central Tax Notification No 42/2018 Central Tax Dated 4 th September 2018 Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers Read Notification No 42/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government… Read More »

Notification No 41/2018 Central Tax : Late fee waiver for GSTR3B, FORM GSTR4 and GSTR-6

By | September 4, 2018

Notification No 41/2018 Central Tax Notification No 41/2018 Central Tax Dated  4 th September 2018 Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 Read Notification No 41/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]… Read More »

Notification No 40/2018 Central Tax : Date for GST ITC-04 extended for July 2017 to June 2018

By | September 4, 2018

Notification No 40/2018 Central Tax Notification No 40/2018 Central Tax Dated 4th September, 2018 Seeks to extend the time limit for making the declaration in FORM GST ITC-04 Read Notification No 40/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department… Read More »

Notification No 39/2018 Central Tax : CGST Eighth Amendment Rules 2018

By | September 4, 2018

Notification No 39/2018 Central Tax Notification No 39/2018 Central Tax Dated 4th September 2018 Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 Read Notification No 39/2018 Central Tax [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… Read More »

Tax Exemption available if Conversion of agricultural land after date of agreement to sell : ITAT

By | September 4, 2018

IN THE ITAT DELHI BENCH ‘SMC’ Kranti Devi v. Income-tax Officer-1(2), Rampur SMT. DIVA SINGH, JUDICIAL MEMBER IT APPEAL NO. 2132 (DELHI) OF 2016 [ASSESSMENT YEAR 2009-10] JUNE  26, 2018 K. Sampat and V. Raja Kumar, Advs. for the Appellant. Ms. Ashima Neb, Sr. DR for the Respondent. ORDER   1. The present appeal has been filed by the assessee, assailing… Read More »

GST on Sale of religious goods in Satsang by Charitable Trust : AAR

By | September 4, 2018

Sale of religious goods in Satsang by Charitable Trust would attract GST: AAR AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER GST-ARA-41/2017-18/B-48 JUNE  14, 2018 Download Judgment Other GST judgments

How to Request for Refund Re-issue on IncomeTaxIndiaEfiling

By | September 4, 2018

How to Request for Refund Re-issue on IncomeTaxIndiaEfiling There can be instances such as Incorrect Bank Account details, Incorrect Address, IFSC Code and so on, and then taxpayer may have to request the ITD to re-issue a refund cheque. Refunds are issued through two modes: By crediting the refund amount in Assesse Bank account if… Read More »

GST Provisional Assessment : Analysis

By | September 4, 2018

GST Provisional Assessment Provisional Assessment in GST : analysis Introduction A supplier will come to know the extent of his tax liability which has to be discharged on a continuous and regular basis only after assessment. Assessment means determination of tax liability and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment. The… Read More »