Amendment :Ref. Notification No. 04/2022-CT(R) & 05/2022-CT(R) dated 13.07.2022. Notification 4 makes an amendment in Master Notification No. 12/2017-CT(R) by which against serial no. 12 in column (3) after the words “as residence” the words “except where the residential dwelling is rented to a registered person” shall be inserted. Clarification: If any person gives his…
(AAR – GUJARAT) 2021 ITL(GST) Ashima Dyecot Private Limited AUTHORITY FOR ADVANCE RULINGS, GUJARAT ADVANCE RULING NO. GUJ/GAAR/R/90 OF 2020 DATED – 17-09-2020 BRIEF FACTS The applicant M/s. Ashima Dyecot pvt. ltd. located at Texcellence Complex, Nr. Anupam Cinema, Khokhra, Ahmedabad-380021 are engaged in the manufacture and supply of fabrics and garments. The present application…
No recovery proceeding to be initiated for interest amount under GST without any adjudication proceedings Mahadeo Construction Co. Vs Union of India Gist of Case : The assessee was served with a letter issued by Superintendent of Goods and Services Tax and Central Excise directing the assessee to pay interest amounting to Rs.19,59,721 due to…
e-Invoice under GST e-Invoice is a system in which B2B invoices are authenticated electronically by GSTN for further use on the common GST portal. Under the electronic invoicing system, an identification number will be issued against every invoice by the Invoice Registration Portal (IRP) to be managed by the GST Network (GSTN). All invoice information…
Circular No.1/1/2017 F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, Dated the 26th June, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commi
COMPOSITION RULES Intimation for composition levy Any person who has been granted registration on a provisional basis under sub-rule (1) of rule 16 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed, on the Common Portal, either directly or through a Facilitation Centre notified…
CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapter: I PRELIMINARY Section 1 : Short title, extent and commencement. Section 2 : Definitions. Chapter: II ADMINISTRATION Section 3: Officers under this Act. Section 4 : Appointment of officers. Section 5 : Powers of officers. Section 6 : Authorisation of officers of State tax or Union territory…
