Acts 6 Results
Short title, extent and commencement
UTGST Act
Section 1. Short title, extent and commencement. (1) This Act may be called the Union Territory Goods and Services Tax Act, 2017. (2) It extends to the Union territories of…
Definitions
UTGST Act
Section 2. Definitions. In this Act, unless the context otherwise requires,- (1) ''appointed day'' means the date on which the provisions of this Act shall come into force; (2) ''Commissioner''…
Officers under this Act
UTGST Act
Section 3. Officers under this Act. The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this…
Authorisation of officers
UTGST Act
Section 4. Authorisation of officers. The Administrator may, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of…
Powers of officers
UTGST Act
Section 5. Powers of officers (1) Subject to such conditions and limitations as theCommissioner may impose, an officer of the Union territory tax may exercise thepowers and discharge the duties…
Authorisation of officers of Central Tax as proper officer in certain circumstances
UTGST Act
Section 6. Authorisation of officers of central tax as proper officer in certain circumstances. (1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services…
Rules 6 Results
Recovery through execution of a decree, etc.
CGST Rules
Rule 146. Recovery through execution of a decree, etc. - Where any amount is payable to thedefaulter in the execution of a decree of a civil court for the payment…
Recovery by sale of movable or immovable property
CGST Rules
Rule 147. Recovery by sale of movable or immovable property . - (1) The proper officer shall preparea list of movable and immovable property belonging to the defaulter, estimatetheir value as…
Prohibition against bidding or purchase by officer
CGST Rules
Rule 148. Prohibition against bidding or purchase by officer . - No officer or other person having any duty to perform in connection with any sale under the provisions of this…
Prohibition against sale on holidays
CGST Rules
Rule 149. Prohibition against sale on holidays . - No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized…
Assistance by police
CGST Rules
Rule 150. Assistance by police . - The proper officer may seek suchassistance from the officer- incharge of thejurisdictional police station as may be necessary in the discharge of hisduties and the said…
Attachment of debts and shares, etc
CGST Rules
Rule 151. Attachment of debts and shares, etc . - (1) A debt Not secured by a negotiable instrument, a share in a corporation, or other movable property Not in the…
News 6 Results
Both GST and Excise duty can be imposed on tobacco: Karnataka HC
Both GST and Excise duty can be imposed on tobacco: Karnataka HC "The levy of excise duty on tobacco and tobacco products is a matter of public policy and this…
Exporters dial FM Sitharaman to get extension of exemption from GST on export freight
Exporters dial FM Sitharaman to get extension of exemption from GST on export freight The exemption from GST on export freight was extended twice by the government after it was…
GST collections rise by 26% to over Rs 1.47 trn in September 2022
GST collections rise by 26% to over Rs 1.47 trn in September 2022 The Goods and Services Tax (GST) collection remained above the Rs 1.4 trillion mark for the seventh…
16 insurance firms caught evading GST worth ₹824 crore: Govt
16 insurance firms caught evading GST worth ₹824 crore: Govt The insurance companies availed input tax credit on the basis of invoices issued by intermediaries for providing services such as advertising,…
Certain GST offences to be decriminalised and compounding charges to be lowered
Certain GST offences to be decriminalised and compounding charges to be lowered “We are also looking at some of the provisions which are overlapping with the Indian Penal Code which…
Explained: The tussle over Rs 21,000 crore GST notice issued to Gameskraft
Explained: The tussle over Rs 21,000 crore GST notice issued to Gameskraft The Bengaluru-based online gaming company, Gameskraft Technology Private Ltd (GTPL), struck a dubious record by receiving a show…
Articles 6 Results
Important Amendment in GST Refund Rules :
✅ Refund related provisions in CGST Rules have been amended by Notification No. 15/2021-Central Tax dated May 18, 2021 for facilitation of taxpayers seeking GST refunds. ✅Time period from the…
All about HSN / SAC code you should know:
Businesses with turnover of more than Rs 5 crore will have to furnish six-digit HSN or tariff code on the invoices issued for supplies of taxable goods and services from…
Important Changes introduced CGST(Fourteenth Amendment) Rules 2020
Important Changes introduced CGST(Fourteenth Amendment) Rules 2020 : - Time limit for system-based GST Registration increased 1. The time for system-based registration has been enhanced from 3 days to 7…
Whether sale of TDR on land is subject to GST?
Whether sale of TDR on land is subject to GST? The transfer development right (TDR) / Floor space Index (FSI) for a consideration to a developer is subject to GST…
CLARIFICATION ON SALES PROMOTION ACIVITES UNDER GST
CLARIFICATIONS ISSUED There are several promotional schemes which are offered by taxable persons to increase sales volume and to attract new customers for their products. Some of these schemes have…
GST- Tax Deducted at Source (TDS)
1) Key Objectives of TDS GST : Works as anti tax evasion measure as it provide information to government about person supplying goods and/or services to Government authorities. Compel Tax…
Notification 6 Results
18/2022-Central Tax
Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come…
19/2022-Central Tax
Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.
20/2022-Central Tax
Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018.
17/2022-Central Tax
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.
03/2022-Central Tax (Rate)
Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017
04/2022-Central Tax (Rate)
Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
Circulars 6 Results
180/12/2022-GST
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
179/11/2022-GST
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
178/10/2022-GST
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
177/09/2022-GST
Clarifications regarding applicable GST rates & exemptions on certain services
176/08/2022-GST
Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.
175/07/2022-GST
Manner of filing refund of unutilized ITC on account of export of electricity.
Orders 6 Results
Order-01/2022-GST
Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017
Order-01/2020-GST
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
Order-01/2017-Union Territory Tax
To remove difficulties in implementing provisions of composition scheme.
Order-02/2019-GST
Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
Order-01/2019-GST
GST Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases.
Order-04/2018-GST
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
Advance Ruling 6 Results
Neo-Built Corporation
Whether exemption under Sl No. 3A of Notification No. 9/2017-CT(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways…
M/s. Deccan Tobacco Company
1.What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves? 2.What will be…
M/s. Swan LNG Pvt. Ltd.
1. Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said…
M/s Teamlease Education Foundation
We uphold the order No. KAR ADRG 07/2022 dated 08/03/2022 passed by the advance ruling authority and the appeal filed by the Appellant M/s. Teamlease Education Foundation, stands dismissed on…
M/s Bharatiya Reserve Bank Note Mudran Pvt Ltd
We modify the order No. KAR ADRG 06/2022 dated 8th March 2022 passed by the Advance Ruling Authority as follows: The question "Whether ITC can be claimed on common services…
M/s Abhilekh Nitin Vaidya (ATHARVA AGRO INC)
Clarification about the levy of Applicable GST Rate on our Products (PLANT NUTRIENT’s PRODUCTS used for Growth Enhancement)
High Court 6 Results
TAGHAR VASUDEVA AMBRISH
2022-06-gstsamadhan-HC-1161
Kerala High Court
IPCA LABORATORIES LTD.
2022-02-gstsamadhan-HC-1159
Gujarat High Court
Assistant Commissioner, Commercial Taxes, Circle-A, Bharatpur Rajasthan
2022-02-gstsamadhan-HC-1155
Rajasthan High Court
Dhariwal Products
2022-02-gstsamadhan-HC-1156
Rajasthan High Court
FIDES DISTRIBUTION P. LTD
2022-02-gstsamadhan-HC-1157
Delhi High Court
Dananjay Singh
2022-02-gstsamadhan-HC-1145
Rajasthan High Court
