Central Goods and Services Tax Act 2017

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163 items in 9 pages

Chapter I Preliminary

Rule 1. Short title and Commencement

Chapter I Preliminary

Rule 2. Definitions

Chapter II Composition Rules

Rule 3. Intimation for composition levy.

Chapter II Composition Rules

Rule 4. Effective date for composition levy

Chapter II Composition Rules

Rule 5. Conditions and restrictions for composition levy

Chapter II Composition Rules

Rule 6. Validity of composition levy

Chapter II Composition Rules

Rule 7. Rate of tax of the composition levy

Chapter III Registration

Rule 8. Application for registration

Chapter III Registration

Rule 9. Verification of the application and approval

Chapter III Registration

Rule 10. Issue of registration certificate

Chapter III Registration

Rule 11. Separate registration for multiple business verticals within a State or a Union territory

Chapter III Registration

Rule 12. Grant of registration to persons required to deduct tax at source or to collect tax at source

Chapter III Registration

Rule 13. Grant of registration to non-resident taxable person

Chapter III Registration

Rule 14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient

Chapter III Registration

Rule 15. Extension in period of operation by casual taxable person and non-resident taxable person

Chapter III Registration

Rule 16. Suo moto registration

Chapter III Registration

Rule 17. Assignment of Unique Identity Number to certain special entities

Chapter III Registration

Rule 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board

Chapter III Registration

Rule 19. Amendment of registration

Chapter III Registration

Rule 20. Application for cancellation of registration

News Section

News

22 Oct 21
GSTN Fixes Timeline for GSTR 2B Auto-drafted ITC Statement
Madras HC directs Sales Tax Authority to make De novo Reassessment as no objections were sent by the Dealer
IT support services can’t be termed as technical services, No TDS deductible: ITAT grants relief to Hitachi Metglas
RE Players Notify Double GST on Redevelopment Projects to Govt
21 Oct 21
IT support services can’t be termed as technical services, No TDS deductible: ITAT grants relief to Hitachi Metglas
Proceedings of Bank Attachment not to stand in the way of Revenue again taking resort to Attachment of Property under GST: Madras HC
Bombay HC refuses Refund of VAT worth Rs. 95.42 Lakhs due to unreasonable delay in filing the Petition
Madras HC quashes Order for Cancellation of GST Registration as SCN didn’t mention date, Time of Personal Hearing
Madras HC directs Sales Tax Authority to make De novo Reassessment as no objections were sent by the Dealer
20 Oct 21
Telangana AAR: GST Levy on Salary, PF and ESI Paid by Hospital
Gujarat AAR: No GST Levy on Employees Canteen Services
GSTN Fixes Timeline for GSTR 2B Auto-drafted ITC Statement
19 Oct 21
GST exigible on EPF, ESI, Salary, or Wages reimbursed by Hospital: AAR
GST payable on Amount received by Arbitration for Works executed in pre-GST period: AAR
Dwelling Units falling under PMAY Scheme attracts Concessional GST Rate: AAR
GST Evasion: Gujarat HC refuses Anticipatory Bail to Directors of Company allegedly involved in wrongfully availing ITC on the basis of Fake Bills
10% Presumptive Tax on Business of Hiring Security Guards for Customers: ITAT
Madras HC: GST Officers Should Disclose ITC Blocking Reasons
15 Oct 21
Allahabad High Court directs Refund of UPVAT on Extra Neutral Alcohol as State lost its Legislative Competence to Impose Tax
18% GST payable on General Spray purpose Aaerosol Valves: AAR
GST Evasion: Patiala House Court remands person accused of wrongfully availing ITC for judicial custody for 14 days
Process undertaken Covered under Job Work If No New Product comes into existence, 12% GST payable: AAR
Punjab & Haryana HC orders CBI inquiry to fix liability of erring Customs Dept. and Anti Evasion GST Units on clearing of Consignment without making any Entry
14 Oct 21
GST Evasion: One arrested by Delhi CGST Officials for fraudulently claiming ITC of Rs 134 cr
5% GST on Job Work Services by Garware Industries: AAR
Process undertaken Covered under Job Work If No New Product comes into existence, 12% GST payable: AAR
Allahabad High Court directs Refund of UPVAT on Extra Neutral Alcohol as State lost its Legislative Competence to Impose Tax
12% GST applicable on Turbilatex C-reactive protein (CRP) infinite & HbA1c infinite: AAR
13 Oct 21
Orissa HC Favors Cash Ledger for Depositing GST Dispute Appeals
Telangana AAR Rules GST Liability on E-Procurement Services
No Need to File ITR for Specified Non-residents & Foreign Investors
12 Oct 21
Railway Supplier Association Against Increased GST Rate
GST payable on Supply of Unconnected Goods at a Nominal Price against purchase of Hosiery Goods: AAR
GST payable on Complete Billing amount including Employer portion of EPF & ESl Amount: AAR
GST: Supply of Cooking Gas through Pipelines from Gas Banks is a Composite Supply, rules AAR
Irrecoverable Loss due to Technical Snags and Bad Weather Conditions: ITAT allows Deduction of Revenue Loss
Kerala High Court issues Notice to Govt. on plea of KHCAA challenging GST on Goods and Services provided by Association to its own Members
11 Oct 21
Tripura HC quashes Order demanding Unpaid Taxes with Interest and Penalty under VAT Act for inadequate hearing
Patna High Court quashes summary revised GST demand as no opportunity of hearing was afforded
Patna High Court quashes summary revised GST demand as no opportunity of hearing was afforded
GSTN blocks ITC worth Rs.6.14 Lakhs Cr, reveals RTI
Patna High Court quashes summary revised GST demand as no opportunity of hearing was afforded
10 Oct 21
GST Evasion: Rajasthan High Court grants Bail to person accused of wrongfully availing ITC
Process to File Belated ITR with Penalty Norms for AY 2021-22
18% GST Levy on Ice Creams Instead 5% Sold in Restaurants
GSTN to soon make enhanced facilities of GST Return, Refund, Registration available on GST portal
09 Oct 21
Tripura HC quashes Order demanding Unpaid Taxes with Interest and Penalty under VAT Act for inadequate hearing
Madhya Pradesh HC directs Designated Committee to consider the Declaration as a valid declaration under SVLDR Scheme
Bombay High Court disallows Sales Tax Refund and Interest made beyond Limitation Period
07 Oct 21
Madras High Court quashes Cancellation of GST Registration as SCN not issued in Prescribed Template
18% GST payable on Aluminium Composite Panel or Sheet: AAR
Process to File Belated ITR with Penalty Norms for AY 2021-22
Industry Seeks GST Refund on Interest Paid for Blocked/ Ineligible ITC

22 Oct 21

GSTN Fixes Timeline for GSTR 2B Auto-drafted ITC Statement

Madras HC directs Sales Tax Authority to make De novo Reassessment as no objections were sent by the Dealer

IT support services can’t be termed as technical services, No TDS deductible: ITAT grants relief to Hitachi Metglas

RE Players Notify Double GST on Redevelopment Projects to Govt

21 Oct 21

IT support services can’t be termed as technical services, No TDS deductible: ITAT grants relief to Hitachi Metglas

Proceedings of Bank Attachment not to stand in the way of Revenue again taking resort to Attachment of Property under GST: Madras HC

Bombay HC refuses Refund of VAT worth Rs. 95.42 Lakhs due to unreasonable delay in filing the Petition

Madras HC quashes Order for Cancellation of GST Registration as SCN didn’t mention date, Time of Personal Hearing

Madras HC directs Sales Tax Authority to make De novo Reassessment as no objections were sent by the Dealer

20 Oct 21

Telangana AAR: GST Levy on Salary, PF and ESI Paid by Hospital

Gujarat AAR: No GST Levy on Employees Canteen Services

GSTN Fixes Timeline for GSTR 2B Auto-drafted ITC Statement

19 Oct 21

GST exigible on EPF, ESI, Salary, or Wages reimbursed by Hospital: AAR

GST payable on Amount received by Arbitration for Works executed in pre-GST period: AAR

Dwelling Units falling under PMAY Scheme attracts Concessional GST Rate: AAR

GST Evasion: Gujarat HC refuses Anticipatory Bail to Directors of Company allegedly involved in wrongfully availing ITC on the basis of Fake Bills

10% Presumptive Tax on Business of Hiring Security Guards for Customers: ITAT

Madras HC: GST Officers Should Disclose ITC Blocking Reasons

15 Oct 21

Allahabad High Court directs Refund of UPVAT on Extra Neutral Alcohol as State lost its Legislative Competence to Impose Tax

18% GST payable on General Spray purpose Aaerosol Valves: AAR

GST Evasion: Patiala House Court remands person accused of wrongfully availing ITC for judicial custody for 14 days

Process undertaken Covered under Job Work If No New Product comes into existence, 12% GST payable: AAR

Punjab & Haryana HC orders CBI inquiry to fix liability of erring Customs Dept. and Anti Evasion GST Units on clearing of Consignment without making any Entry

14 Oct 21

GST Evasion: One arrested by Delhi CGST Officials for fraudulently claiming ITC of Rs 134 cr

5% GST on Job Work Services by Garware Industries: AAR

Process undertaken Covered under Job Work If No New Product comes into existence, 12% GST payable: AAR

Allahabad High Court directs Refund of UPVAT on Extra Neutral Alcohol as State lost its Legislative Competence to Impose Tax

12% GST applicable on Turbilatex C-reactive protein (CRP) infinite & HbA1c infinite: AAR

13 Oct 21

Orissa HC Favors Cash Ledger for Depositing GST Dispute Appeals

Telangana AAR Rules GST Liability on E-Procurement Services

No Need to File ITR for Specified Non-residents & Foreign Investors

12 Oct 21

Railway Supplier Association Against Increased GST Rate

GST payable on Supply of Unconnected Goods at a Nominal Price against purchase of Hosiery Goods: AAR

GST payable on Complete Billing amount including Employer portion of EPF & ESl Amount: AAR

GST: Supply of Cooking Gas through Pipelines from Gas Banks is a Composite Supply, rules AAR

Irrecoverable Loss due to Technical Snags and Bad Weather Conditions: ITAT allows Deduction of Revenue Loss

Kerala High Court issues Notice to Govt. on plea of KHCAA challenging GST on Goods and Services provided by Association to its own Members

11 Oct 21

Tripura HC quashes Order demanding Unpaid Taxes with Interest and Penalty under VAT Act for inadequate hearing

Patna High Court quashes summary revised GST demand as no opportunity of hearing was afforded

GSTN blocks ITC worth Rs.6.14 Lakhs Cr, reveals RTI

Patna High Court quashes summary revised GST demand as no opportunity of hearing was afforded

10 Oct 21

GST Evasion: Rajasthan High Court grants Bail to person accused of wrongfully availing ITC

Process to File Belated ITR with Penalty Norms for AY 2021-22

18% GST Levy on Ice Creams Instead 5% Sold in Restaurants

GSTN to soon make enhanced facilities of GST Return, Refund, Registration available on GST portal

09 Oct 21

Tripura HC quashes Order demanding Unpaid Taxes with Interest and Penalty under VAT Act for inadequate hearing

Madhya Pradesh HC directs Designated Committee to consider the Declaration as a valid declaration under SVLDR Scheme

Bombay High Court disallows Sales Tax Refund and Interest made beyond Limitation Period

07 Oct 21

Madras High Court quashes Cancellation of GST Registration as SCN not issued in Prescribed Template

18% GST payable on Aluminium Composite Panel or Sheet: AAR

Process to File Belated ITR with Penalty Norms for AY 2021-22

Industry Seeks GST Refund on Interest Paid for Blocked/ Ineligible ITC

Due Date Reminder

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

31 Oct 21 Payment of disputed amount of tax without additional payment under Vivad se Vishwas Scheme .

06 Nov 21 Monthly return of Outward Supplies for May. (other than QRMP)

30 Nov 21 Last date to hold AGM for FY 20-21. (Extended from 30 Sep)

30 Nov 21 Statement of foreign remittances by authorized dealers for June quarter.

30 Nov 21 Uploading declarations received in Form. 15G/15H during quarter ending June.

30 Nov 21 Filing of pending GST-3B Returns from July 2017 to April 2021 with reduced late fee under Amnesty scheme.

31 Dec 21 GST Annual Return for 20-21. Mandatory if Turnover > 2 cr.

31 Dec 21 Self certified GST Audit Report for 20-21. Mandatory if Turnover > 5 cr.

31 Dec 21 Efiling of Annual Statement of Equalisation Levy for 2020-21. (Google Tax/Tax on Digital Ads by service recipient on payments above 1 lac to a foreign service provider)

31 Dec 21 Application for exercise of option of New Scheme of income tax in ITR

31 Dec 21 Filing ITR for AY 2021-22 for non-audit cases. (extended due date)

31 Dec 21 Statement of foreign remittances by authorized dealers for Sep quarter.

31 Dec 21 Uploading declarations received in Form. 15G/15H during quarter ending June.

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25 Nov 2019 RCM on Rent a Cab Service -

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Central Goods and Services Tax Act 2017

News Section

News

Due Date Reminder

Blog News

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