Legal Update - Corporate Law Reporter

Govt. GST twitter handle issues 15 New FAQ’s

1. Do individual freelancers working for US client require GST Registration? Yes, as it is a interstate supply, registration is compulsory under section 24(i) of CGST Act, 2017 2. Service provided, GST on which is to be paid by receiver under RCM in which column this amount to be reported in GSTR-3B? You are not… Read More

Govt. exempts supply of services associated with transit cargo to Nepal and Bhutan under IGST

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 31/2017-Integrated Tax (Rate) New Delhi, the 29 th September, 2017 G.S.R.....(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services… Read More

Govt. exempts supply of services associated with transit cargo to Nepal and Bhutan under CGST

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 30/2017- Central Tax (Rate) New Delhi, the 29 th September, 2017 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and… Read More

Govt. exempts supply of services associated with transit cargo to Nepal and Bhutan under UTGST

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 30/2017- Union Territory Tax (Rate) New Delhi, the 29 th September, 2017 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory… Read More

CBEC notifies CGST (Eighth Amendment) Rules, 2017

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 29th September, 2017 No. 36/2017 – Central Tax G.S.R. 1214(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further… Read More

Extension of time limit for submitting GST TRAN-1 u/r 117 of HGST till 31st October, 2017

ORDER Subject: Extension of time limit for submitting the declaration in Form GST TRAN-1 under rule 117 of the Haryana Goods and Service tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Haryana goods and Service Tax Rules, 2017 read with section 168 of the Haryana Goods and Service tax… Read More

Extension of time limit for submitting GST TRAN-1 u/r 120 A of HGST till 31st October, 2017

ORDER Subject: Extension of time limit for submitting the declaration in Form GST TRAN-1 under rule 120 A of the Haryana Goods and Service tax Rules, 2017 In exercise of the powers conferred by rule 120 A of the Haryana goods and Service Tax Rules, 2017 read with section 168 of the Haryana Goods and Service… Read More

CBEC extends time limit for submitting Form GST TRAN-1 till 31.10.2017

F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 21st September, 2017 Order No. 03/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017 In exercise… Read More

GST Revenue Figures -As on 25th September, 2017

GST Revenue Figures – As on 25th September, 2017 The Goods and Services Tax (GST) was introduced on 1st of July, 2017. In the press release dated 29th August, 2017, it was reported that the total revenue of GST paid under different heads for the month of July, 2017 (upto 29th August) was Rs. 92,283 crore. Out of… Read More

Reverse charge applicable on all legal services by advocates under UTGST

CORRIGENDUM New Delhi, the 25th September, 2017 G.S.R. 1201(E).— In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 704(E), dated the 28th… Read More

Reverse charge applicable on all legal services by advocates under IGST

CORRIGENDUM New Delhi, the 25th September, 2017 G.S.R. 1200(E).—In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 10/2017-Integrated Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide number G.S.R. 685(E), dated the 28thJune, 2017, at page 57,… Read More

Reverse charge applicable on all legal services by advocates under CGST

MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 25th September, 2017 G.S.R. 1199(E).—In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.… Read More

CBEC amends NOT. no. 1/2017- UTT(rate) dt. 28.06.2017 regarding GST rates under UTGST

NOTIFICATION New Delhi, the 22nd September, 2017 No.27/2017-Union Territory Tax (Rate) G.S.R.1195 (E).— In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification… Read More