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Notifications/Circulars Category : GST
Notification Regarding Advance Authorisation by CA to avail Input Tax Credit
Posted Date : 17-Jan-2019 , 09:11:57 am | Posted By: CASANSAAR

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) [CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS] Notification No. 1/2019-Central Tax New Delhi, the 15th January, 2019 G.S.R. (E).- In exercise of the powers conferred by section 147 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 amendment in the notification of the Government of India in the Ministry of Finance, Dep...

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Category : GST | Comments : 0 | Hits : 243

Clarification regarding section 140(1) of the CGST Act, 2017
Posted Date : 03-Jan-2019 , 09:15:03 pm | Posted By: CASANSAAR

Attention is invited to sub-section (a) of section 28 of the CGST (Amendment) Act, 2018 (No. 31 of 2018) which provides that section 140(1) of the CGST Act, 2017 be amended with retrospective effect to allow transition of CENVAT credit under the existing law viz. Central Excise and Service Tax law, only in respect of “eligible duties”. In this regard, doubts have been expressed as to whether the expression “eligible duties” would include CENVAT credit of Service Tax withi...

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GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company
Posted Date : 03-Jan-2019 , 09:13:43 pm | Posted By: CASANSAAR

Representations have been received seeking clarification on following two issues: (i) What is the value to be adopted for the purpose of computing GST on services provided by BF/BC to a banking company? (ii) What is the scope of services provided by BF/BC to a banking company with respect to accounts in its rural area branch that are eligible for existing GST exemption?...

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Category : GST | Comments : 0 | Hits : 207

Clarification on GST rate applicable on supply of food and beverage services by educational institution.
Posted Date : 03-Jan-2019 , 09:12:05 pm | Posted By: CASANSAAR

Representations have been received seeking clarification as to the rate of GST applicable on supply of food and beverages services by educational institution to its students. It has been stated that the words “school, college” appearing in Explanation 1 to Entry 7 (i) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 give rise to doubt whether supply of food and drinks by an educational institution to its students is eligible for exemption under Notification No. 12/2017...

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Clarification on issue of classification of service of printing of pictures covered under 998386.
Posted Date : 03-Jan-2019 , 09:10:48 pm | Posted By: CASANSAAR

It has been brought to the notice of the Board that the service of “printing of pictures” correctly covered under service code 998386 - “Photographic and videographic processing services” is being classified by trade under service code 998912 - “Printing and reproduction services of recorded media, on a fee or contract basis”. The two service codes attract different GST rate of 18% and 12% respectively and therefore wrong classification may lead to short payme...

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Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
Posted Date : 03-Jan-2019 , 09:09:38 pm | Posted By: CASANSAAR

Representations have been received seeking clarification regarding applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). The matter has been examined....

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Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
Posted Date : 03-Jan-2019 , 09:08:38 pm | Posted By: CASANSAAR

I am directed to invite your attention to the Indian Institutes of Management Act, 2018 which came into force on 31 st January, 2018. According to provisions of the IIM Act, all the IIMs listed in the schedule to the IIM Act are “institutions of national importance”. They are empowered to (i) grant degrees, diplomas, and other academic distinctions or titles, (ii) specify the criteria and process for admission to courses or programmes of study, and (iii) specify the academic content ...

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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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Category : GST | Comments : 0 | Hits : 150

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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Category : GST | Comments : 0 | Hits : 139

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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Category : GST | Comments : 0 | Hits : 125

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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