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
Know 9 Legislative GST Changes In Budget 2023-24
Know 9 Legislative GST Changes In Budget 2023-24 1. Decriminalization Section 132 and section 138 of CGST Act are being amended, inter alia, to raise the minimum threshold of tax…
Four arrested for Rs 48-cr GST fraud
Four arrested for Rs 48-cr GST fraud In a major operation against tax evaders, the GST wing of the Taxation Department, Punjab, on Monday arrested four persons for a fraud…
Taxman asks companies to reverse credit claimed on IPO expenses
Taxman asks companies to reverse credit claimed on IPO expenses More than 150 companies that have raised funds through initial public offering (IPO) since July 2017 are now staring at additional goods and…
CBIC gives clarification on GST on SUVs
CBIC gives clarification on GST on SUVs NEW DELHI: The Central Board of Indirect Taxes and Customs (CBIC) on Friday issued a set of instructions to senior field officers…
Why is the GST Tribunal a non-starter?
Why is the GST Tribunal a non-starter? The absence of a viable appellate authority is a major lacuna of the GST regime that needs to be addressed immediately The Goods…
GST buoyancy: On GST revenues in December
GST buoyancy: On GST revenues in December At almost ₹1.5 lakh crore, Goods and Services Tax (GST) inflows in December 2022 signal a recovery of sorts from November, when revenues…
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
26/2022 - Central Tax
Seeks to make fifth amendment (2022) to CGST Rules
27/2022 - Central Tax
Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017
25/2022 - Central Tax
Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu.
23/2022 - Central Tax dated
Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.
24/2022 - Central Tax
Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022
22/2022-Central Tax
Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017.
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…
M/s Federal Mogul Goetze India Ltd
Whether the subsidized deduction made by the applicant from the employees who are availing food in the factory would be considered as a "supply" by the Applicant under the provisions…
M/s Multi-verse Technologies Private Limited
1. Whether the Applicant satisfies the definition of an e- commerce operator or not? 2. Whether the supply by the service provider to his on the Applicant's computer application amounts…
M/s. Shakti Marine Electric Corporation
Whether, GST Rate of 5% in terms of Sr.No.252 of Schedule-I of Notification No. 1/2017-CTR, corresponding notification issued by Gujarat State and Notification No.1/2017-ITR is applicable in the case “Combined…
M/s. Kirloskar Oil Engines Ltd.
What is the 8 digit HSN and GST tax rate of HTP Kirloskar Power Sprayer (engine driven)?
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
