Category Archives: GST

Amendments Proposed to Central Motor Vehicles Rules

By | July 17, 2018

Amendments Proposed to Central Motor Vehicles Rules Video Explanation by CA satbir Singh in Hindi on Amendments Proposed to Central Motor Vehicles Rules Press Information Bureau Government of India Ministry of Road Transport & Highways 17 JUL 2018 2:20PM by PIB Delhi Amendments Proposed to Central Motor Vehicles Rules Ministry of Road Transport and Highways has… Read More »

New GST News 17.07.18

By | July 17, 2018

New GST News 17.07.18 [ Join online GST Course by CA Satbir Singh ] New GST News GST Refunds : CBIC to observe Third Refund Fortnight from 16th July, 2018 ICAI’s 121 Suggestions on GST Law submitted to Government on 10.07.2018 Govt contractors may have to pay TDS under GST from Oct 1 ,2018 28th… Read More »

Category: GST

Eway Bill Penalty Provision under GST Act

By | July 17, 2018

Eway Bill penalty Provision under GST Act Eway bill is an electronically generated document mandatory, to be carried for movement of goods across India. It is necessary for the movement of goods worth more than Rs. 50,000 with some exceptions [ Read Rule 138 of CGST Rules ]. Eway bill penalty can be imposed by the GST officer… Read More »

GST and Income Tax Calendar July 2018

By | July 17, 2018

GST and Income Tax Calendar July 2018 7 July 2018 – Due date for deposit of Tax deducted/collected for the month of June, 2018. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of… Read More »

Multiple Vehicle Option for e-Way bill on Eway Bill Portal

By | July 17, 2018

Multi Vehicle Option for e-Way bill Video Explanation on Multi Vehicle Option for e-Way bill Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English) The new option has been introduced on Eway Bill System (https://ewaybillgst.gov.in) wherein the consignment of one e-way bill has to be moved in multiple vehicles, after moving to transshipment… Read More »

GST Refunds : CBIC to observe Third Refund Fortnight from 16th July, 2018

By | July 17, 2018

Ministry of Finance CBIC to observe Third Refund Fortnight to clear pending refunds Posted On: 16 JUL 2018 8:53PM by PIB Delhi Video Explanation by CA Satbir Singh Refunds of GST have been a concern for the Government and Trade for the past several months.  In this regard, the CBIC has observed two special drives… Read More »

GST Audit Checklist : User Guide on GST Audit

By | July 17, 2018

GST Audit Checklist we have compiled GST Audit Checklist GST Audit Checklist :Carry forward of Cenvat /VAT Credit : TRAN  Audit Checklist : Auditor should check :- Whether the person have filed TRANS-1 and the said form has carried forward all the accumulated credits appearing as closing balance in the service tax returns/Excise /VAT returns ?… Read More »

GSTR3B Offline Utility : Download

By | July 16, 2018

GSTR3B Offline Utility : Download GSTR3B Offline Utility The excel based GSTR3B offline utility is designed to help the taxpayer to prepare the GSTR3B return offline. The GSTR3B Offline Utility can be downloaded from this link.Download  Important! Before you extract the downloaded file, ensure that the file is not corrupted. How do I know that… Read More »

GST Interest Rates : When and How Much : Notifications wise

By | July 16, 2018

GST Interest Rates : Free Study Material Here is the Free study Material on GST interest Rates Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English)  explaining GST Interest Rates   [Join GST Online Course by CA Satbir Singh ] GST Interest Rates : General Points Comment GST Interest has to be paid… Read More »

New Books for GST , Income Tax & Law Practice (Till July 2018)

By | July 16, 2018

New Books for Tax Practice you can refer these New Books for GST and Income Tax Tax Practice  in India [ Join GST Online Course by CA Satbir Singh]   Price Rs 962 Buy online Click here  View contents of Insolvency & Bankruptcy Practice Manual July 2018 Edition Taxmann View Price and Buy online : Click… Read More »

Recent GST Judgments -Part 2

By | July 14, 2018

Recent GST Judgments -Part 2 Recent GST Judgments [ Join online GST Course by CA Satbir Singh ] No GST on Bio Fertilizer or Organic Manure if not put up in Unit Container & have no Brand name : RAJASTHAN AAR The goods (Bio Fertilizer or Organic Manure); other than those put up in Unit… Read More »

Category: GST

Updated GST Notifications

By | July 14, 2018

Updated GST Notifications Here are the updated Notifications on GST Acts with Latest Amendments IGST Act Updated Notifications IGST Rates on Goods under Notification No 1/2017 Integrated Tax (Rate) Dated 28th June, 2017 Integrated Tax Rate on Supply of Goods IGST Rates (updated Till date); Exempt Supply of Goods under IGST Act Notification No 2/2017 Integrated… Read More »

New GST News 14.07.18

By | July 14, 2018

New GST News 14.07.18 [ Join online GST Course by CA Satbir Singh ] New GST News 28th GST Council meeting agenda : Structural changes & simplified procedures No GST on salary by Head Office to liaison office in India : RAJASTHAN AAR Cold storage services of agricultural produce is exempt from GST :RAJASTHAN AAR… Read More »

Category: GST

No GST on Bio Fertilizer or Organic Manure if not put up in Unit Container & have no Brand name : RAJASTHAN AAR

By | July 13, 2018

The goods (Bio Fertilizer or Organic Manure); other than those put up in Unit Container and bearing a brand name; will be covered under Schedule I of rate of GST on Goods and attracts NIL rate of duty & The goods (Bio Fertilizer or Organic Manure); put up in Unit Container and bearing a brand… Read More »

GST on Cleaning of various Agriculture produce away from agricultural farm :RAJASTHAN AAR

By | July 13, 2018

GST on Cleaning of various Agriculture produce away from agricultural farm Video Analysis by CA Satbir Singh in Hindi Various  agriculture produces like Saunf (Fennel). Dhaniya (Coriander), Jcera (Cumin seeds), etc. are simply cleaned by the applicant at their cleaning plant. The Jurisdictional Officer in his/her comments has stated that the activity of cleaning is… Read More »

Cold storage services of agricultural produce is exempt from GST :RAJASTHAN AAR

By | July 13, 2018

Goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of GST Goods mentioned under Group B to G are not Agricultural produce in terms of the aforesaid notification and so… Read More »

How to get Punjab National Bank Form 16A online (TDS Certificate)

By | July 13, 2018

How to get Punjab National Bank Form 16A online (TDS Certificate) steps  to get Punjab National Bank Form 16A online (TDS Certificate) (Note: Form16A for Q1 for FY 17-18 not available. Please contact your concerned branch for Q1 return) Punjab National Bank Form 16A online (TDS Certificate) : Click here  We suggest the following: Step… Read More »

No GST on salary by Head Office to liaison office in India : RAJASTHAN AAR

By | July 13, 2018

Whether the reimbursement of expenses and salary paid Head Office outside India to the liaison office established in India is liable to GST as supply of  Service, especially when no consideration for any services is charged/paid ?. Held Head office and the liaison office are the same entity and the liaison office do not have… Read More »

New GST News 13.07.18

By | July 13, 2018

New GST News 13.07.18 [ Join online GST Course by CA Satbir Singh ] New GST News GST Practitioners to Pass Exam before 31.12.2018 West Bengal exempted intra-state e-waybill for job work : Notification No 14/2018 C.T./GST CBIC Web-help service for GST issues , Service Tax and Excise issue is now available Claim of Input Tax… Read More »

Category: GST

West Bengal exempted intra-state e-waybill for job work : Notification No 14/2018 C.T./GST

By | July 12, 2018

Notification No 14/2018 C.T./GST Summary of  Notification No 14/2018 C.T./GST Exemption from generation of e-waybill  in case of intra-state movement of goods in West Bengal  for job work. Video on Notification No 14/2018 C.T./GST Read Notification No 14/2018 C.T./GST GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 NOTIFICATION BY THE COMMISSIONER OF STATE… Read More »

GST Practitioners to Pass Exam before 31.12.2018

By | July 12, 2018

Examination for Confirmation of Enrollment of GST Practitioners Video Explanation by CA Satbir Singh on GST Practitioners Examination for Confirmation of Enrollment Ministry of Finance Posted On: 12 JUL 2018 5:10PM by PIB Delhi National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of Goods… Read More »

Incorporation of Name of Purchaser on Face of Demand Draft : RBI Instructions

By | July 12, 2018

Incorporation of Name of the Purchaser on the Face of the Demand Draft : Reserve Bank of india RBI/2018-19/14 DBR.AML.BC.No.210/14.01.001/2018-19 July 12, 2018 The Chairperson/CEOs of all Scheduled Commercial Banks including Regional Rural Banks/Urban Co-operative Banks/State Co-operative Banks/ District Central Co-operative Banks/Local Area Banks/Small Finance Banks/Payment Banks Dear Sir/Madam, Incorporation of Name of the Purchaser… Read More »

CBDT Circular No 3/2018 threshold limit for filing of appeal before ITAT, High Courts & Supreme Court : Download/ Print

By | July 12, 2018

CBDT raises threshold limit for filing of appeal before ITAT, High Courts and Supreme Court CBDT Circular No 3/2018 Summary of CBDT Circular No 3/2018 With a motive to reduce the litigation on Income-tax matters the CBDT Circular No 3/2018 has sharply increased the threshold limit for filing of appeal before judicial authorities. The revised limit… Read More »

No Advance ruling can be given on place of supply : CHHATTISGARH AAR

By | July 12, 2018

In terms of section 96,103(1) (a) and 103 (1) (b) of CGGST Act, 2017 Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability or otherwise of ITC to a firm which is registered and situated at a place outside the State of Chhattisgarh. Similarly, section 97(2)(c) of… Read More »

No ITC on packing materials if used for exempted supply : CHHATTISGARH AAR

By | July 12, 2018

GST ITC on packing materials if used for exempted supply Video Explanation by CA Satbir Singh If the applicant supplies seeds (exempted item) in packaged form using such packing materials (taxable item), to its own branches in other States, then no ITC could be claimed on the packaging material used for the said exempted supply… Read More »

CBIC Web-help service for GST issues , Service Tax and Excise issue is now available

By | July 12, 2018

CBIC Web-help service for GST issues , Service Tax and Excise issue is now available Video Explanation by CA Satbir Singh Web-help service is now available on CBIC website for the taxpayers where they can get faster resolution of their query. This can be accessed on the website http://cbec-gst.gov.in  through “SELF SERVICE” option or by… Read More »

GST APL 01: How to File online GST Appeal to first Appellate Authority

By | July 12, 2018

How to File online GST Appeal to first Appellate Authority GST APL 01 for Appeal under GST made available on GST Portal. https://www.gst.gov.in Read Also How to File GST Appeal with Commissioner (Appeal) [Video] No GST Appeal can be filed against these Orders GST Appeals, Review and Revision in GST -FAQ&s on GST by CBEC Video… Read More »

New GST News 12.07.18

By | July 12, 2018

New GST News 12.07.18 [ Join online GST Course by CA Satbir Singh ] New GST News Limit increased for filing Appeal by CBDT and CBIC department Consolidated credit/debit Notes will be allowed under GST GST Practitioner Powers to be increased  : proposed GST Amendment Agriculture cess on luxury good under GST: Ministerial panel may… Read More »

Suspension of GST Registration before cancellation

By | July 11, 2018

Suspension of GST Registration before cancellation : proposed GST Amendment Govt is going to Amend Section 29 of CGST act 2017. It is proposed to provide that once a registered person has applied for cancellation of registration, the proper officer  may temporarily suspend its registration till the procedural formalities for cancellation are completed. This measure… Read More »

New GST News 11.07.18

By | July 11, 2018

New GST News 11.07.18 [ Join online GST Course by CA Satbir Singh ] New GST News Top 10 Amendments Proposed in GST Laws How to check Export Ledger on GST Portal Goods seized to be released on security if Part-B of E-way Bill is not filled : ALLAHABAD HC Pay GST on Service provided… Read More »

Goods seized to be released on security if Part-B of E-way Bill is not filled : ALLAHABAD HC

By | July 11, 2018

HIGH COURT OF ALLAHABAD New Shiva Transport Service v. State of U.P. PANKAJ MITHAL AND JAYANT BANERJI, JJ. WRIT TAX NO. 905 OF 2018 JUNE  6, 2018 Vishwjit, ASGI for the Petitioner. Rajesh Tripathi for the Respondent. ORDER 1. Heard Sri Vishwjit, learned counsel for the petitioners and Sri Rajesh Tripathi, appearing for the respondent no. 2. 2. The goods under transportation… Read More »

Pay GST on Service provided to body Corporate created by Govt : ODISHA AAR

By | July 11, 2018

GST on Service provided to Company created by Govt Video Explanation by CA Satbir Singh in Hindi Issue : Odisha Madhyamik Shiksha Mission (OMSM), Government of Odisha, had mandated the Odisha Knowledge Corporation Limited (OKCL) to implement ICT (information and Communication Technology) project in 4000 government and government aided higher secondary schools across the State… Read More »

Top 10 Amendments Proposed in GST Laws

By | July 10, 2018

Top 10 Amendments Proposed in GST Laws A whopping 46 amendments have been proposed in the GST Laws. All of these proposed amendments have been targeted to make compliances less cumbersome and to ensure ease of doing business. Comments from the stakeholder has been on invited on the proposal by July 15, 2018. Once the… Read More »

Category: GST

New GST Amendments Proposed and News 10.07.18

By | July 10, 2018

New GST Amendments Proposed and News 10.07.18 [ Join online GST Course by CA Satbir Singh ] New GST News Draft Proposal for Amendments in GST Laws Released 09.07.18 : Download /Print Video – GST ITC to be allowed on Foods etc provided to employees : GST News 367 GST Return Amendment will be Allowed… Read More »

Category: GST