Daily Archives: October 22, 2018

Documents required for Enrolment of GST Practitioner

By | October 22, 2018

Documents required for Enrolment of GST Practitioner Purpose Acceptable Documents Document Type Max Size for Upload Photo of Applicant Photo JPG 100 KB Proof of Professional Address (Any One) Any other Certificate / document issued by Government JPG,PDF 100 KB Any other Certificate or record from Govt department JPG,PDF 100 KB Consent Letter JPG,PDF 100… Read More »

Category: GST

GST on movement of tyre mounted cranes or crawler cranes from one GST registered office to another : Maharashtra AAR clarify

By | October 22, 2018

whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “taxable supply” under GST law or whether GST would not be leviable on the said movement and when a tyre-mounted crane… Read More »

Car parking system Supply and installation is works contract under GST : Maharashtra AAR 

By | October 22, 2018

Whether the activity of supply and installation of ‘car parking system’ as ‘works contract’ as defined in Section 2(119) of the CGST Act? Held yes , it is in relation to immovable property under GST Maharashtra AUTHORITY FOR ADVANCE RULINGS Precision Automation and Robotics India Limited ARA- 39/2017-18/B- 46 Mumbai, dt. 13.06.2018 Download Judgment Click here Other… Read More »

GST Classification of ElectroInk supplied with consumables : Maharashtra AAR clarify

By | October 22, 2018

Classification of ElectroInk supplied along with consumables under GST; and Determination of time and value of supply of ElectroInk with consumables under the indigo press  Contract? Held Supply of Electro Ink  supplied with consumables is a mixed supply  as defined under Section 2(74) of CGST Act 2017 and is a continuous supply of Goods u/s… Read More »

No GST Exemption for educational courses approved by National Skill Development Corporation : Maharashtra AAR

By | October 22, 2018

Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to  National Skill Development Programme implemented by NSDC? And in continuation of the same their further query is that whether they are eligible for exemption from GST as… Read More »

How ITC can be claimed for Civil Work, Mechanical and Electrical Work of Building : AAR Clarify

By | October 22, 2018

Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 ( costs proposed to be incurred for ‘Extension Project’ for activities in relation to building works, fire protection work, Air condition work, utility work and electrical works… Read More »

GST Rates on supply of food and beverages in canteens : TAMIL NADU AAR

By | October 22, 2018

Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are… Read More »

Education Cess, SHE Cess and Krishi Kalyan Cess can not be claimed as ITC : MAHARASHTRA AAR

By | October 22, 2018

Whether Education Cess, SHE Cess and Krishi Kalyan Cess  can be claimed as ITC under GST ? Held NO AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA CMI FPE Limited ARA- 25/2017-18/B- 34 Mumbai, dt. 19.05.2018 Download Judgment Click here Other GST Judgment Free GST Online Course [ Videos ] by CA Satbir Singh  

GSTR 3B Due date for September 2018 Extended

By | October 22, 2018

GSTR 3B Due date for September 2018 Extended Press Release – Extension of due date to October 25, 2018 for furnishing return in the Form GSTR-3B for the month of September 2018. Press Release :  GSTR 3B Due date for September 2018 Extended Press release 21st October 2018 Subject: Extension of due date to 25th… Read More »

Category: GST

Books on GST Audit

By | October 22, 2018

Books on GST Audit Here are Latest and Best Books on GST Audit Practical Guide to GST Audits and Certification : Book 2018 : Bloomsbury  Taxmann GST Audit ; Annual Return 2018 Edition Book by Aditya Singhania   Taxmann GST Practice Manual with GST Audit : September 2018 Edition Other New GST Books

New GST News 22.10.2018

By | October 22, 2018

New GST News 22.10.2018 [ Join online GST Course by CA Satbir Singh ] New GST News Free GST Online Course [ Videos ] by CA Satbir Singh GSTR 3B Due date for September 2018 Extended How to do GSTR 2A Reconciliation with Books ? Without Software : GST News 575 Books on GST Audit… Read More »

Category: GST