Table of Contents Taxability of services provided by a directorQuestion before AARRuling and observationsIssues arising from AARProvisions under GSTServices provided by employee in course of his employmentDownload the copy: Taxability of services provided by a director In GST, provisions relating to Authority of Advance Rulings
Table of Contents Time of Supply12(1) & 13(1) – What is the time of supply?Continuous supply of Goods & ServicesValue of Supply: Valuation under GSTVALUATION AS PER RULES EVEN IF PRICE IS SOLE CONSIDERATION AND THE PARTIES ARE NOT RELATED?Download the copy: Time of Supply
Table of Contents EXTENDED DUE DATE SCHEDULE FOR GST RETURNS TILL JUNE 2020 MONTHGSTR 3B Due date for following Turnover CategoriesGSTR 1- MonthlyGSTR 1- QuaterlyFOR COMPOSITION DEALERSGSTR 7 Monthly – TDS RETURNWhat about Rule 36(4)?Download the copy: EXTENDED DUE DATE SCHEDULE FOR GST RETURNS TILL JUNE
In a press release, it is decided by the government that pending refunds will be released. In case of income tax all pending refunds upto Rs. 5 lac will be released. In the case of GST and customs also refunds will be released soon. This
Table of Contents Case Covered:Note:Facts of the case:Ruling:Download the copy: Case Covered: M/s Clay Craft India Pvt Ltd J.P Meena Additional Commissioner ; Member (Central Tax ) Hemant jain Additional Commissioner ; Member (State tax) Name and address of the Applicant ; M/s Clay
GST liability over Director’s salary or remuneration The ruling of AAR Rajasthan in the case of Clay Craft raised the eyebrows again. We all know that services by an employee to an employer are out of the preview of GST. But the ruling denied this
Table of Contents Case Covered:Facts of the case:Text of Section 243E:Observations of the court:Download the copy: Case Covered: Qatalys Software Technologies Private Limited Versus Union of India Read the full text of the case here. Facts of the case: W.P.Nos.13331, 13118 and 13377 of 2019
Citations: OM PRAKASH AGARWAL AND OTHERS Vs. GIRI RAJ KISHORI AND OTHERS {1986 (1) SCC -722} RASHMIKANT KUNDALIA Vs. UNION OF INDIA {(2015) Sona Chandi Oal Committee v. State of Maharashtra B.S.E. Brokers’ Forum v. Securities and Exchange Board of India Sreenivasa General Traders
Table of Contents Taxability of Salary, Allowances, Commission, Benefits, Perks, Under GST – Both Non-Executive And Executive Director of a Company.WORKING DIRECTORSNON-WORKING DIRECTORS I.E. NOMINEE INDEPENDENT, ORDINARY PART-TIME DIRECTOR.Download the copy: Taxability of Salary, Allowances, Commission, Benefits, Perks, Under GST – Both Non-Executive And Executive
Table of Contents GST Refunds Technical glitches need immediate attention1.1 Why GST refunds issues need attention?2.1 System glitch and/or error delaying the refunds2.2 System glitch and/or error delaying the refunds3. Rational for inadvertent errors3.1 Process for claiming refund3.2 Instances of mismatches/ errorsDownload the copy: GST
