Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Order No. 02/2018-Central Tax New Delhi, the 31st December, 2018 S.O.6428 (E).––WHEREAS, sub-section (4) of section 16 of the Central Goods…
CBIC exempt certain services from CGST w.e.f. 1st January 2019 [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. 28/2018-…
Late fee shall be levied on the late filing of GST returns as per Central Goods and Services Act (CGST Act). Chapter IX of CGST Act prescribes the due date of furnishing different GST returns.…
Ministry of Finance has waived the late fee for filing FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act. Notification is as follows: [To…
Ministry of Finance has waived the late fee for filing FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from…
New services under Reverse Charge Mechanism wef 1st January 2019 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by…
Reg. GST on Transport of goods in containers by rail by any person other than Indian Railways [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry…
In order to calculate and discharge tax liability it is very import to know the date when the tax liability arises Time of supply of goods Earliest of the following dates: • Date of issue…