CGST 2nd amendment rules 2018 (1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on such date as the Central Government may, by notification in
Ineligible ITC in GST for works contract supply It is very important to reverse the ITC not eligible for a taxpayer. Construction contracts are treated as a composite supply. In this article we will discuss all the provisions related to the reversal of ITC in
Section 69 provide for arrest by a GST officer authorised by commissioner: GST provisions provide for arrest by a GST officer for any of following offence. Arrest by GST officer can be done when amount of tax evaded is more than 2 Cr. supplies any
Filing for Cancellation of GST Registration by Legal Heir in case of Death of Sole Proprietor 1. Can a legal heir transfer the ITC to a new entity in case of the death of the sole proprietor? Yes, a legal heir can transfer the ITC
Due Dates for the month of March 2018 1 March 2018 – Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2016-17 2 March 2018 – Due date for furnishing of challan-cum-statement
CBDT- Centralised Communication Scheme, 2018 for e assessment notified 1. It shall come into force on the date of its publication in the Official Gazette. 2. Definitions. 3. Issue and service of notice – (1) The Centralised Communication Centre shall issue notice to any person requiring
GST credit reversal on unsold flats after CC: This note intends to discuss the scheme of credit reversal under rule 42 with respect of constructed buildings after obtaining completion certificate. According to provision contained in 5(b) of the Schedule II of the CGST Act, 2017,
FAQs IGST refunds on goods exported out of India Q.1 What is zero rated supply under GST? Ans. Under GST, exports and supplies to SEZ are zero rated as per Section 16 of the IGST Act, 2017. By zero rating, it is meant that the
First Arrest in GST Today 5 pm at Churchgate GST office. This is first arrest in India after implementation of GST for fraud under GST . Arrest has been approved by Commissioner Mumbai Central Dr K N Raghavan and executed by Additional Commissioner *Manpreet arora , Assistant
Companies Amendment Act 2017: Companies Amendment Act 2017 is here for your reference. 1. (1) This Act may be called the Companies (Amendment) Act, 2017. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette,
