GST - Corporate Law Reporter

Clarification on levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, home stays, printing, legal services

Circular No. 27/01/2018-GST No. 354/107/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi 04th January 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding levy of GST on accommodation… Read More

CBEC issues clarifications regarding GST on College Hostel Mess Fees

Circular No. 27/01/2018-GST F. No. 354/03/2018 Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, 08th January 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding… Read More

Govt. notifies CGST (Fourteenth Amendment) Rules,2017

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 75/2017 – Central Tax New Delhi, the 29th December, 2017 G.S.R……(E):- In exercise of the powers conferred by section 164 of the… Read More

Govt. notifies the date from which E-Way Bill Rules shall come into force

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 74/2017 – Central Tax New Delhi, the 29thDecember, 2017 G.S.R. …..(E).— In exercise of the powers conferred by section 164 of… Read More

Govt. waives late fee payable for failure to furnish the return in FORM GSTR-4

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 73/2017 – Central Tax New Delhi, the 29th December, 2017 G.S.R……(E):- In exercise of the powers conferred by section 128 of… Read More

CBEC amends rate of tax under composition scheme for manufacturers and other suppliers under CGST

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st January, 2018 No. 1/2018-Central Tax G.S.R. 02(E).—In exercise of the powers conferred by sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the Central Government, on the recommendations of the Council, hereby makes the following further… Read More

CBEC amends rate of tax under composition scheme for manufacturers and other suppliers under UTGST

NOTIFICATION New Delhi, the 1st January, 2018 No. 1/2018-Union Territory Tax G.S.R. 03(E).—In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 21 of the Union Territory Goods… Read More

CBEC extends due dates for furnishing of FORM GSTR-1 for Aggregate turnover of more than Rs.1.5 crores

To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 72/2017-Central Tax New Delhi, the 29th December, 2017 G.S.R. (E):- In exercise of the powers conferred by the second proviso to sub-section… Read More

CBEC extends due dates for furnishing of FORM GSTR-1 for Aggregate turnover of upto Rs.1.5 crore

[To be published in the Gazette of India, Extraordinary ,Part II, Section 3, Sub-section(i)] Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No.71/2017-Central Tax New Delhi, the 29th December,2017 G.S.R. (E):- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax… Read More

Goods and Services Tax (Compensation to States) Amendment Act, 2017 introduced in Lok Sabha

Bill No. 269 of 2017 THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) AMENDMENT BILL, 2017 A BILL to amend the Goods and Services Tax (Compensation to States) Act, 2017. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:— 1. (1) This Act may be called the Goods… Read More

Total collection under GST for the month of December 2017 has been Rs. 80,808 crores

Total collection under GST for the month of December 2017 has been Rs. 80,808 crores till 25th December 2017 Total Revenue Collection under GST: The total collection under GST for the month of December 2017 has been Rs. 80,808 crores till 25th December 2017. 99.01 lakh taxpayers have been registered under GST so far till 25th December,… Read More

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

Circular No. 25/25/2017-GST F. No. 275/22/2017-CX.8A Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 21st December, 2017 To, Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax (All) Principal Director Generals/Director Generals (All) Sub: Manual filing of applications for Advance Ruling and… Read More

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries

Circular No. 22/22/2017-GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 21st December, 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on issues… Read More