Category : GST
Notification No. 05/2019-Central Tax (Rate) ,dt. 29-03-2019 – Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
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Notification No. 04/2019- Central Tax (Rate) dated 29.03.2019 – Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector
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Circular No. 91/10/2019-GST – Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***...
Circular No. 90/09/2019-GST – Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***...
Circular No. 89/08/2019-GST – Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***...
Notification No. 06/2019-Central Tax ,dt. 29-01-2019 – Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts
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Indirect Taxes committee of Institute of Chartered Accountants of India issues E-Publication on “Refunds under GST” – ICAI
The pre-requisite behind refund in Indirect Taxes is the applicability of doctrine of unjust enrichment which holds good even in the GST regime. The refunds...