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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter III LEVY AND COLLECTION OF TAX This
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Section 10 - Composition levy. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

  1. Notification No. Order No. 5/2019 - Dated: 23-4-2019 - Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019

  2. Notification No. 21/2019 - Dated: 23-4-2019 - Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019 Central Tax (Rate), dated the 7th March,...

  3. Notification No. Order No. 2/2019 - Dated: 8-3-2019 - Union Territory goods and Services Tax Act, 2017 (Second Removal of Difficulties) Order, 2019 - Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing...

  4. Notification No. Order No. 3/2019 - Dated: 8-3-2019 - Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019 - Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of...

  5. Notification No. 14/2019 Central GST (CGST) - Dated: 7-3-2019 - The limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 extended to ₹ 1.5 crores. [For certain Hill States, it is...

  6. Notification No. 2/2019-Central GST (CGST) Rate - Dated: 7-3-2019 - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs.

  7. Notification No. 2/2019 - Dated: 7-3-2019 - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs

  8. Notification No. Order No. 01/2017 - Dated: 13-10-2017 - Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017

  9. Notification No. Order No. 01/2017 - Dated: 13-10-2017 - Central Goods and Services Tax (Removal of Difficulties) Order, 2017

  10. Notification No. Order No. 11/2017 - Dated: 21-12-2017 - Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST...

  11. Notification No. Order No. 05/2017 - Dated: 28-10-2017 - Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST...

  12. Notification No. Order No. 04/2017 - Dated: 29-9-2017 - Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST...

  13. Notification No. 66/2017 - Dated: 15-11-2017 - Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

  14. Notification No. 16/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 2/2017-Union Territory Tax - - turnover limit for Composition Levy

  15. Notification No. 46/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 8/2017-Central Tax - turnover limit for Composition Levy

  16. Notification No. 40/2017 - Dated: 13-10-2017 - GST on receipt of advance - payment of tax to be made on issuance of invoice by registered persons having aggregate turnover less than ₹ 1.5 crores

  17. Notification No. 10/2017 - Dated: 28-6-2017 - Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act

  18. Notification No. 13/2017 - Dated: 28-6-2017 - Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act

  19. Notification No. 13/2017 - Dated: 28-6-2017 - Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act

  20. Notification No. 8/2017 - Dated: 27-6-2017 - Turnover limit for Composition Levy for CGST - Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)

  21. Notification No. 2/2017 - Dated: 27-6-2017 - Seeks to notify the turnover limit for Composition Levy for UTGST and Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)

  22. Notification No. 1/2017 - Dated: 19-6-2017 - Certain sections of the CGST Act, 2017 came into force w.e.f. 22.06.2017 - i.e Definitions, Administrations, Composition, Registration, Migration, Common Portal, Power to make...

  1. Income-tax Act, 1961

  2. Section 9 - Levy and collection.

  3. Section 8 - Levy and collection of cess.

  4. Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfull-misstatement or suppression of facts.

  5. Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts.

  6. Section 52 - Collection of tax at source.

  7. Section 39 - Furnishing of returns.

  8. Section 37 - Furnishing details of outward supplies.

  9. Section 31 - Tax invoice

  10. Section 29 - Cancellation or suspension of registration.

  11. Section 18 - Transitional arrangements for input tax credit.

  12. Section 18 - Availability of credit in special circumstances.

  13. Section 17 - Apportionment of tax and settlement of funds.

  14. Section 17 - Apportionment of credit and blocked credits.

  15. Section 140 - Transitional arrangements for input tax credit.

  16. SCHEDULE 02 [Section 7] - ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

  17. Rule 85 - Electronic Liability Register

  18. Rule 8 - Report relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) due to Integrated Tax apportioned earlier but subsequently refunded.

  19. Rule 7 - Rate of tax of the composition levy

  20. Rule 62 - Form and manner of submission of statement and return

  21. Rule 61 - Form and manner of submission of monthly return

  22. Rule 6 - Validity of composition levy

  23. Rule 56 - Maintenance of accounts by registered persons

  24. Rule 5 - Conditions and restrictions for composition levy

  25. Rule 4 - Effective date for composition levy

  26. Rule 3 - Intimation for composition levy

  27. Rule 138E - Restriction on furnishing of information in PART A of FORM GST EWB-01

  28. Rule 11 - Separate registration for multiple places of business within a State or a Union territory

  29. Note:- Switching from normal payment of tax composition scheme - Whether the assessee is liable to reverse Input Tax Credit (ITC) on inputs or capital goods held in stock? How to calculate reversal of ITC in such case?

  30. Note:- Switching from composition scheme to normal scheme of payment of tax - Whether the assessee is eligible to avail Input Tax Credit (ITC) on inputs or capital goods held in stock? How to determine the amount of ITC on capital goods to be...

  31. Note:- Can a registered person, who purchases goods from a composition manufacturer / trader (dealer / supplier) take input tax credit under GST?

  32. Note:- In case of a person who is/was availing composition scheme u/s 10. What will be the due date of payment tax (GST) and submitting the return once he crosses the threshold limit of ₹ 75 Lakhs (or rs. 50 lakhs) as the case may be? Can...

  33. Note:- What is the due date of payment of Tax under GST? What is the due date for payment of tax (GST) and filing of return in case of person opting for composition scheme u/s 10?

  34. Note:- Whether a person who is opting for Composition u/s 10 of the GST, is required to pay GST at composite rate on Exempted Goods also?

  35. Note:- A person who was making inter-state supplies during the previous year but not making inter-state supplies during the current year, can he avail the benefit of composition under GST?

  36. Note:- How to determine Turnover limit for availing the benefit of composition scheme? Is it required to be determined each year on the basis of turnover of the previous year?

  37. Note:- Can a person paying tax under composition levy, withdraw voluntarily from the scheme? If so, how?

  38. Note:- Can an Importer of goods or services opt to pay tax under composition scheme under GST?

  39. Note:- Can an exporter of goods opt to pay tax under composition scheme under GST?

  40. Note:- Can a person paying tax under composition scheme under GST make supplies of goods to SEZ?

  41. Note:- Who are not eligible to opt for composition scheme? Whether certain manufacturers (like Ice cream, Pan masala, Tobacco etc.) are excluded from opting composition scheme? if Yes, who are they?

  42. Note:- A person availing composition scheme during a financial year crosses the turnover of ₹ 75 Lakhs (₹ 50 lakhs in hil areas) during the course of the year i.e. say he crosses the turnover of ₹ 75 Lakhs (₹ 50 lakhs in...

  43. Note:- Whether a person supplying goods through Electronic Commerce Operator, is eligible to opt composition scheme? Since the provisions of TDS u/s 51 and TCS u/s 52 have been deferred, would it make any difference?

  44. Note:- A registered person opting for composition scheme is not allowed to make any inter-State outward supplies of goods. Therefore, what would happen if someone from outside the state wants to purchase goods? Will it make any difference, if the...

  45. Note:- GST - Whether a Job worker is eligible to avail the benefit of Composition Scheme u/s 10? What happened where the nature of activity undertaken by the job worker is amounting to Manufacture? will he be denied the benefit of composition as...

  46. Note:- GST - Whether a Works contractor having turnover below ₹ 75 lacs is eligible to avail benefit of composition scheme? What happened in case of other service providers? Can a restaurant server provider (Dhaba wala) is allowed under...

  47. Note:- GST - Whether all the manufactures are eligible to avail the benefit of Composition Scheme? If no, what are the exception?

  48. Manual - Composition Scheme in GST - OLD

 

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