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GST - Central GST Laws

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GST - Central GST Laws

    Acts

  1. THE TAXATION LAWS (AMENDMENT) Act, 2017

  2. FAQ on GST (2nd Edition) dated 31.3.2017

  3. THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017

  4. THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

  5. THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

  6. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

  7. The Constitution (One Hundred and First Amendment) Act, 2016

  8. Rules

  9. Goods and services Tax Settlement of funds Rules, 2017.

  10. Integrated Goods and Services Tax Rules, 2017

  11. Goods and Services Tax Compensation Cess Rules, 2017

  12. Central Goods and Services Tax Rules, 2017

  13. Union Territory GST Rules

  14. Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017

  15. Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017

  16. Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017

  17. Union Territory Goods and Services Tax (Chandigarh) Rules, 2017

  18. Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017

  19. Final Rules (Draft)

  20. Anti - profiteering Rules, 2017

  21. Issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004

  22. GST - Appeals and Revision - Draft Rules - 19-4-2017

  23. GST - Advance Ruling - Draft Rules - 19-4-2017

  24. GST - ACCOUNTS AND RECORDS - Final Rules - 11-6-2017

  25. GST - ASSESSMENT AND AUDIT - Draft Rules 13-4-2017

  26. GST - RETURNS - Final Rules 3-6-2017

  27. GST - REGISTRATION - Final Rules 18-5-2017

  28. GST - REFUND - Final Rules 18-5-2017

  29. GST - PAYMENT OF TAX - Final Rules 18-5-2017

  30. GST - TAX INVOICE, CREDIT AND DEBIT NOTES - Final Rules 18-5-2017

  31. GST - Input Tax Credit - Final Rules 18-5-2017

  32. GST - TRANSITIONAL PROVISIONS - Final Rules 04-06-2017

  33. GST - Determination of Value of Supply - Final Rules 18-5-2017

  34. GST - Composition Rules - Final Rules 18-5-2017

  35. Draft-Bills-Reports

  36. GST - e-Way Bill - Draft Rules 13-4-2017

  37. THE TAXATION LAWS (AMENDMENT) BILL, 2017

  38. Draft The Goods and Services Tax (Compensation to the States for Loss of Revenue) Act, 2016 - [November 2016]

  39. MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016]

  40. MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

  41. DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20-- [September 2016]

  42. DRAFT - GOODS AND SERVICES TAX - REFUND RULES, 20-- [September 2016]

  43. DRAFT - GOODS AND SERVICES TAX - INVOICE RULES, 20-- [September 2016]

  44. DRAFT - GOODS AND SERVICES TAX - PAYMENT RULES, 20- [September 2016]

  45. DRAFT - GOODS AND SERVICES TAX - REGISTRATION RULES, 20- [September 2016]

  46. FAQ on GST dated 21.9.2016 based on Draft Model GST

  47. THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016

  48. GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016 - Draft June 2016

  49. MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016

  50. Report on - Business Processes for GST on Registration Processes in GST Regime [July 2015]

  51. Report on - Business Processes for GST - Payment - [April 2015]

  52. Report on - Business Process for GST on GST Return - [October 2015]

  53. Report on - Business Processes for GST on Refund Process - [August 2015]

  54. FAQ [OLD] on Goods and Services Tax (GST) - (December 2015)

  55. GST - THE CONSTITUTION (ONE HUNDRED AND TWENTY SECOND AMENDMENT) Bill, 2014 [As intorduced]

 
 
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Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

Forum: Input tax credit

Forum: Cess paid instead of SGST

Forum: Excise duty credit on finished stock at additional place of business.

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Forum: GST rates on mobile recharge business

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Forum: import purchase

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Forum: 3B mistake

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.



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