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
Tour operators set to get GST relief under new ‘margin scheme’
Tour operators set to get GST relief under new ‘margin scheme’ Currently, a 5% GST is levied on gross tour cost without the facility of input tax credit. To reduce…
Rajasthan GST Officer Arrested For Allegedly Taking Bribe
Rajasthan GST Officer Arrested For Allegedly Taking Bribe A complaint was received alleging that CGST officer had threatened to register a case against a person and demanded a bribe of ₹ 10…
AAR says medical health insurance premiums will now be taxed
AAR says medical health insurance premiums will now be taxed AAR specifies the amount of GST that must be paid on employee medical health insurance premiums. Companies, including statutory entities,…
GST on lithium-ion to be brought down to 5%
GST on lithium-ion to be brought down to 5% According to a financial daily in a recent meeting between NITI Aayog and ministries the topic of cutting down the tax…
Maharashtra: Voluntary payment by outgoing society member subject to GST, says AAR
Maharashtra: Voluntary payment by outgoing society member subject to GST, says AAR MUMBAI: It is not uncommon for co-operative housing societies (CHS) in Mumbai to seek transfer fees on sale…
GST: Small Online Retailers May Soon Be Exempted From Indirect Tax Registration
GST: Small Online Retailers May Soon Be Exempted From Indirect Tax Registration In a move that could boost the reach of small enterprises through e-commerce, small online sellers may soon…
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
01/2022-Central Tax (Rate)
Seeks to amend notification No. 1/2017-Central Tax (Rate)
02/2022-Central Tax (Rate)
Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
03/2022- Central Tax
Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
04/2022- Central Tax
Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
02/2022-Central Tax
Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST.
01/2022-Central Tax
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022.
Circulars 6 Results
169/01/2022-GST
Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017
168/24/2021-GST
Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.
167/23/2021-GST
GST on service supplied by restaurants through e-commerce operators – reg.
166/22/2021-GST
Circular on Clarification on refund related issues
165/21/2021-GST
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020
164/2020/2021-GST
Clarifications regarding applicable GST rates & exemptions on certain services.
Orders 6 Results
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
Order-03/2018-GST
Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017
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…
Tathagat Heart Care Centre LLP
The AAAR upheld the ruling rendered under provisions of 98(4) the GST Act 2017 by Advance ruling authority vide order KAR ADRG 04/2018 dated 21-03-2018 oof GST is leviable on…
M/s Meera Tubes Pvt Ltd.
Q-1 What should be the Correct Classification with respect to the nature of “Supply “ i.e Whether the Questioned Supply tantamount to “Supply of Goods” or “Supply of services” on…
M/s. DR-WILLMAR SCHWABE (I) Pvt Ltd
Q-1 Whether ITC is available to the Applicant on GST charged by service provider on hiring of bus, having seating Capacity of more than thirteen person for transportation of employees …
M/s. V.L.Traders (Trade Name: Vipulbhai Laljibhai Dobariya)
Under which Tariff Heading the product dealt in by the applicant i.e. Papad of different shapes and sizes are eligible to be classified? .What is the applicable rate of SGST…
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
