CBDT issued Circular on TDS on deduction from salaries for FY 2018-19
Posted Date : 03-Jan-2019 , 09:01:45 pm | Posted By: CASANSAAR
Reference is invited to Circular No. 29/2017 dated 05.12.2017 whereby the rates of deduction of income-tax from the payment of income under the head “Salaries” under Section 192 of the Income-tax Act, 1961 (hereinafter ?the Act‘), during the financial year 2017-18, were intimated. The present Circular contains the rates of deduction of income-tax from the payment of income chargeable under the head “Salaries” during the financial year 2018-19 and explains certain re...
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Due date of GSTR 8 for October to December 2018 extended to 31.01.2019
Posted Date : 03-Jan-2019 , 07:57:13 pm | Posted By: CASANSAAR
S.O.(E). --- WHEREAS, sub-section (4) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section...
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FORM GSTR-9, GSTR-9A & GSTR-9C due date extended to 30.06.2019
Posted Date : 03-Jan-2019 , 07:55:39 pm | Posted By: CASANSAAR
S.O.(E).––WHEREAS, sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the ...
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CBIC extends due date for availing ITC of FY 2017-18
Posted Date : 03-Jan-2019 , 07:53:18 pm | Posted By: CASANSAAR
S.O.(E).––WHEREAS, sub-section (4) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoices or invoice re...
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GST rate for Sprinkler and Drip irrigation System including laterals
Posted Date : 03-Jan-2019 , 07:28:00 pm | Posted By: CASANSAAR
Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals–reg.
Representations have been received seeking clarification as regards the scope and coverage of entry No. 195B of the Schedule II to notification No. 1/2017- Central Tax (Rate), dated 28.06.207. The entry No. 195B was inserted vide notification No. 6/2018- Central Tax (Rate), dated 25th January, 2018 and reads as below:...
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Clarification regarding GST rates & classification (goods)
Posted Date : 03-Jan-2019 , 07:26:28 pm | Posted By: CASANSAAR
Clarification regarding GST rates & classification (goods)–reg.
Representations have been received seeking clarification in respect of applicable GST rates on the following items:...
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GST Refund- CBIC clarifies on 7 Issues
Posted Date : 03-Jan-2019 , 07:24:55 pm | Posted By: CASANSAAR
Clarification on refund related issues – Reg.
Various representations have been received seeking clarification on various issues relating to refund. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarifies the issues detailed hereunder:...
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GST on Export Services through supplier of services located outside India
Posted Date : 03-Jan-2019 , 07:23:27 pm | Posted By: CASANSAAR
Clarification on export of services under GST – Reg.
Representations have been received seeking clarification on certain issues relating to export of services under the GST laws....
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Denial of composition option by tax authorities and effective date thereof
Posted Date : 03-Jan-2019 , 07:21:23 pm | Posted By: CASANSAAR
Denial of composition option by tax authorities and effective date thereof - Reg.
Rule 6 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the “CGST Rules”) deals with the validity of the composition levy. As per the said rule, the option exercised by a registered person to pay tax under the composition scheme shall remain valid so long as he satisfies the conditions mentioned in section 10 of the Central Goods and Services Tax Act, 2017 (hereinafter refe...
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CBIC clarifies on 6 Important GST Related Issue
Posted Date : 03-Jan-2019 , 07:17:57 pm | Posted By: CASANSAAR
Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST-Reg....
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Reg. IGST on Transport of goods in containers by rail by any person other than Indian Railways
Posted Date : 03-Jan-2019 , 07:08:22 pm | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by sub-section (3) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.8/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in th...
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IGST: New services under Reverse Charge Mechanism wef 01.01.2019
Posted Date : 03-Jan-2019 , 07:06:10 pm | Posted By: CASANSAAR
GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.10/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section...
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CBIC exempt certain services from IGST w.e.f. 1st January 2019
Posted Date : 03-Jan-2019 , 07:03:51 pm | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, publish...
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Changes in IGST rates on various services from 1st January 2019
Posted Date : 03-Jan-2019 , 07:01:40 pm | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 5, subsection (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and subsection (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, ...
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CBIC exempts IGST on supply of gold by nominated agencies to registered persons
Posted Date : 03-Jan-2019 , 06:59:48 pm | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-State supply of gold falling in heading 7108 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when supplied by Nominated Agency under the scheme for "Export Against ...
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CBIC exempt IGST on certain goods WEF 1st January 2019
Posted Date : 03-Jan-2019 , 06:58:04 pm | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),...
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Changes in IGST rates on goods wef 01.01.2019
Posted Date : 03-Jan-2019 , 06:56:43 pm | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017- Integrated Tax (Rate), dated the 2...
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Reg. UTGST on Transport of goods in containers by rail by any person other than Indian Railways
Posted Date : 03-Jan-2019 , 06:48:00 pm | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by sub-section (3) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Union Territory Tax (Rate), dated the 28thJune, 2017, publis...
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UTGST: New services under Reverse Charge Mechanism wef 1st January 2019
Posted Date : 03-Jan-2019 , 06:46:09 pm | Posted By: CASANSAAR
GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Su...
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CBIC exempt certain services from UTGST w.e.f. 1st January 2019
Posted Date : 03-Jan-2019 , 06:43:32 pm | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the
Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax (Rate), dated the 28th June, 2...
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Changes in UTGST rates of various services from 1st January 2019
Posted Date : 03-Jan-2019 , 06:41:23 pm | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 7, subsection (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to ...
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CBIC exempts UTGST on supply of gold by nominated agencies to registered persons
Posted Date : 03-Jan-2019 , 06:37:36 pm | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of gold falling in heading 7108 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when supplied by Nominated Agency under the scheme for "Export Aga...
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CBIC exempt UTGST on certain goods WEF 1st January, 2019
Posted Date : 03-Jan-2019 , 06:34:46 pm | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in t...
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CBIC notifies Change in UTGST rates on goods wef 01.01.2019
Posted Date : 03-Jan-2019 , 06:33:10 pm | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Union territory Tax (Rate), dated the ...
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CBIC amends territorial jurisdiction of Central Tax Officers
Posted Date : 03-Jan-2019 , 06:24:39 pm | Posted By: CASANSAAR
G.S.R.....(E),– In exercise of the powers conferred by sub-section (1) of section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the “said Act”), the Board hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2017- Central Tax, dated the 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide n...
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Time limit to furnish FORM ITC-04 extended till 31.03.2019
Posted Date : 03-Jan-2019 , 06:23:32 pm | Posted By: CASANSAAR
G.S.R… (E). - In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 59/2018-Central Tax, dated the 26th October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide numb...
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Late fees leviable for delayed furnishing of FORM GSTR-4 waived
Posted Date : 03-Jan-2019 , 06:22:13 pm | Posted By: CASANSAAR
G.S.R.....(E),– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance, Department of Revenue No. 73/2017– Central Tax, dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R...
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Late fees leviable for delayed furnishing of FORM GSTR-3B waived
Posted Date : 03-Jan-2019 , 06:21:02 pm | Posted By: CASANSAAR
G.S.R.....(E),– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council , and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 28/2017 – Central Tax, dated the 1st September, 2017 published in the Gazette of India, Extraordinary, Part II, S...
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Late fees leviable for delayed furnishing of FORM GSTR-1 waived
Posted Date : 03-Jan-2019 , 06:19:10 pm | Posted By: CASANSAAR
G.S.R.....(E),– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018– Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.53...
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GST Annual Return, Reconciliation Statement & Refund Application format amended
Posted Date : 03-Jan-2019 , 06:16:45 pm | Posted By: CASANSAAR
G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-...
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