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
Highlights of the 50th GST Council Meeting: Changes in GST Rates and Compliance Measures
The 50th Meeting of the GST Council, led by Union Finance & Corporate Affairs Minister Nirmala Sitharaman, marked a significant milestone in the journey of Goods and Services Tax (GST). The…
Geocoding Functionality For Businesses Now Available In All States, UTs: GST Network
In an update to businesses, GST Network (GSTN) announced that geocoding functionality is now available in all states and union territories. Geocoding enables the identification of the precise location of…
Centre to soon notify rules for setting up GST appellate tribunals
Rules and regulations for setting up of a committee for formation of appellate tribunal under the Goods and Services Tax (GST) regime will be discussed in the upcoming GST Council…
Full Credit Available On GST Charge In The Tax Invoice Issued By The Supplier: AAR
The Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that full credit of the GST charge is included in the tax invoice issued by the supplier even if later…
HC upholds GST rules on taxing intermediary services for clients abroad
Bombay HC didn't make any observation on what type of tax would be levied on such services offered by intermediariesThe Bombay High Court has held as constitutionally valid provisions in…
FinMin notifies GST amnesty scheme for non-filers, small businesses
FinMin notifies GST amnesty scheme for non-filers, small businesses The government has notified amnesty scheme for small businesses, non-filers of final returns, and taxpayers whose Goods and Services Tax (GST)…
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
02/2023-Central Tax
Amnesty to GSTR-4 non-filers
15/2022-Central Tax (Rate)
Seeks to amend notification No. 12/2017- Central Tax (Rate)
14/2022-Central Tax (Rate)
Seeks to amend notification No. 4/2017- Central Tax (Rate)
13/2022-Central Tax
Seeks to amend notification No. 2/2017- Central Tax (Rate)
12/2022-Central Tax (Rate)
Seeks to amend notification No. 1/2017- Central Tax (Rate)
01/2023-Central Tax
To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.
Circulars 6 Results
190/02/2023
clarification regarding GST rates and classification of certain services.
189/01/2023
clarification regarding GST rates and classification of certain goods.
188/20/2022-GST
Prescribing manner of filing an application for refund by unregistered persons
187/19/2022-GST
Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016
186/18/2022-GST
Clarification on various issue pertaining to GST
185/17/2022-GST
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
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…
TRIVENI ENGICONS PVT LTD
Whether the supply being undertaken by the applicant for construction of new railway siding at Jhanjra Area of ECL against order received from M/s. RITES Ltd is covered under the…
WEST BENGAL AGRO INDUSTRIES CORPORATION LIMITED
Whether the applicant is required to issue tax invoice to State Government Department/ Directorate on the contract value as determined by the department where the applicant is working as “Project…
JAYESH POPAT
Whether the transaction of transfer of business by the applicant shall be treated as a supply of services and would be covered under Serial No. 2 of the Notification No.…
PURPLE DISTRIBUTORS PVT LTD
Whether the work being undertaken by the applicant as a sub-contractor for conversion of Short Welded Rails (“SWR”) to Long Welded Rails (“LWR”) by Flash Butt Welding process on the…
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
