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List of Goods Not Liable for eWay Bill Under GST
List of Goods Not Liable for eWay Bill Under GST E-way bill is required for every moment of Goods. It is irrespective of supply. Thus a movement of Goods even without a supply needs an E-way bill. But there is a list of Goods not
Summons, Cross-Examination, And Arrest, Under CGST Act, 2017
Summons, Cross-Examination, And Arrest, Under CGST Act, 2017 As a prelude to initiation of action under Section 69 of Goods & Service Tax, 2017 (hereinafter called CGST Act) for the arrest of wrong-doer, there shall have to be “ reasons to believe” and in my
CGST Rule 8: Application for registration
CGST Rule 8 Application for registration: CGST Rule 8 (1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online
CA Shafaly GirdharwalJul 9, 2020CGST Rule 107 : Certification of copies of the advance rulings
CGST Rule 107: Certification of copies of the advance rulings pronounced by the Appellate Authority CGST Rule 107 – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to- (a) the
CGST Rule 39: Procedure for distribution of itc by ISD
CGST Rule 39: Procedure for distribution of input tax credit by Input Service Distributor CGST Rule 39- (1)An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,- (a) the input tax credit available for distribution in
CA Shafaly GirdharwalJul 9, 2020CGST Rule 106: Form and manner of appeal to the Appellate Authority for Advance Ruling
CGST Rule 106: Form and manner of appeal to the Appellate Authority for Advance Ruling CGST Rule 106 (1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST
Maharashtra AAR in the case of Portescap India Private Limited
Case Covered: Portescap India Private Limited Facts of the case: The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017, and Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and the MGST Act”
Maharashtra AAR in the case of Lear India Engineering LLP
Case Covered: Lear India Engineering LLP Facts of the case: The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017, and Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and the MGST Act”
Government Denied the Proposed Merger of CBDT and CBIC
News report of Merger of two Boards of Revenue factually incorrect Government has no proposal to merge two Boards created under the Central Boards of Revenue Act, 1963 A news item has been published today in a leading newspaper that the Government is considering a
Maharashtra AAR in the case of M/s. Ashish Arvind Hansoti
Case Covered: M/s. Ashish Arvind Hansoti Facts of the case: The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017, and Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and the MGST Act”
Maharashtra AAR in the case of A Raymond Fasteners India Pvt. Ltd
Case Covered: A Raymond Fasteners India Pvt. Ltd facts of the case: The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and
Due Date for Composition Taxable Person
Due Date for Composition Taxable Person The dilemma about Due Dates for Compliances by Composition Taxable Persons [CMP-02, CMP-03, CMP-08, GSTR-4, and ITC-03] Notification 34/2020-CT dated 03-04-2019, extended the due date of quarterly payment of tax in case of composition taxable persons in Form CMP-08