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Question 7 - Draft-Bills-Reports - Electronic Commerce - Goods and Services Tax - Question 7 - Q 7. Ans. In terms of Sec .....

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paid or payable to the actual supplier of goods or services in respect of supplies of goods and / or services made throu .....

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Notification: Seeks to amend notification No. 1/2017-Central Tax (Rate) - CGST Rate Schedule for supply of goods
Notification: Reduced rate of Integrated Tax (IGST) on the leasing of motor vehicles - where purchased and supplied on lease before 1.7.2017
Notification: Seeks to amend notification No. 4/2017-Integrated Tax (Rate) - Reverse charge (RCM) on certain specified supplies of goods
Notification: Seeks to amend notification No. 2/2017-Integrated Tax (Rate) - Absolute Exemption from IGST on inter-state supply of goods
Notification: Seeks to amend notification No. 1/2017-Integrated Tax (Rate) - IGST Rate Schedule for supply of goods
Notification: Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI - reverse charge mechanism (RCM)
Notification: Seeks to amend notification No. 12/2017-CT(R) - Exempted supply of services
Notification: Seeks to amend notification No. 11/2017-CT(R) - Rates for supply of services
Notification: Seeks to amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI - reverse charge mechanism (RCM)
Notification: Amendments in the Notification No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017 - Exemptions on supply of services
Notification: Seeks to amend notification No. 8/2017-Central Tax - turnover limit for Composition Levy
Notification: Seeks to amend the CGST Rules, 2017
Notification: Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”
Notification: Seeks to extend the time limit for submission of FORM GST ITC-01
Notification: Seeks to extend the time limit for filing of FORM GSTR-6
Notification: Seeks to extend the time limit for filing of FORM GSTR-5A
Notification: UTGST on Reverse Charge Mechanism (RCM) - payment of tax u/s 7(4) of the UTGST Act, 2017 exempted till 31.03.2018
Notification: Seeks to extend the time limit for filing of FORM GSTR-4
Notification: 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
Notification: IGST on Reverse Charge Mechanism (RCM) - payment of tax u/s 5(4) of the IGST Act, 2017 exempted till 31.03.2018
Notification: Seeks to cross-empower State Tax officers for processing and grant of refund
Notification: GST on Reverse Charge Mechanism (RCM) - payment of tax u/s 9(4) of the CGST Act, 2017 exempted till 31.03.2018
Notification: Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”
Notification: Seeks to cross-empower State Tax officers for processing and grant of refund under IGST
Notification: Persons making inter-State supplies of taxable services shall be exempted from registration u/s 23(2) where turnover is not exceeding ₹ 20 Lacs
Circular: Transfer of Shares to IEPF Authority
Circular: HE BIHAR GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Circular: Pilot Implementation of Paperless Processing under SWIFT-Uploading of Supporting Documents-reg.
Circular: Composition Scheme - the Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017
Circular: Composition Scheme - the Central Goods and Services Tax (Removal of Difficulties) Order, 2017
Circular: Exim Bank's Government of India supported Line of Credit of USD 318 million to the Government of Sri Lanka
Circular: Risk Management and Inter-Bank Dealings – Facilities for Hedging Trade Exposures invoiced in Indian Rupees
News: First Investment Agreement signed between NIIF and a wholly owned subsidiary of Abu Dhabi Investment Authority
News: Over 69 lacs subscribers join Atal Pension Yojana with contribution of ₹ 2690 crores
News: RBI Reference Rate for US $
News: The Union Finance Minister Shri Arun Jaitley participates in the IMFC sessions and Development Committee Plenary of the World Bank; Holds bilateral Meetings too with counterparts From UK and Sri Lanka
News: India’s Foreign Trade: September 2017
News: India has high growth potential for next two decades: Jaitley
News: Insolvency and Bankruptcy Board of India announces essay competition for students of higher education through Institutes of Learning
News: Change in Tariff Value of Crude Palm Oil, RBD Palm Oil, Others – Palm Oil, Crude Palmolein, RBD Palmolein, Others – Palmolein, Crude Soyabean Oil, Brass Scrap (All Grades), Poppy Seeds, Areca Nuts, Gold and Silver Notified
News: Advisory for claiming credit in TRAN-1 in respect of existing registrations.
News: Advisory for uploading invoice level data in GSTR-1 using Offline Tool.
Article: Taxability and ITC availability on Gifts under GST by CA Ragini Goyal & Adv. Rakesh Chitkara
Article: Gist of various GST notifications/ order giving effect to recommendations made in 22nd GST Council meeting
Article: Summary of Notifications issued on 13.10.2017 in respect to recommendation made by the GST Council in its 22nd Meeting
Article: DISRUPTIONS UNDER GST ON ALCOHOLIC BEVERAGES
Article: ROLE OF GST PRACTITIONERS
Highlight: The income from the contributions made by the beneficiaries of the trust is taxable only in their hands and not in the hands of the assessee
Highlight: Amount which was credited in books of accounts of the assessee in the preceding year cannot be treated as unexplained cash credit u/s 68 in the relevant assessment year.
Highlight: Levy of CVD on imports - As the additional duty is to counterbalance and to safeguard the interests of the manufactures in India, if the manufactures in India are not liable to pay duty on the goods of the like category, then on import of such goods the additional duty cannot be levied - HC
Highlight: Taxability and ITC availability on Gifts under GST
Highlight: The imposition of penalty u/s 78 cannot be set aside on the ground of the appellant having deposited the entire service tax and interest prior to the issuance of the show-cause notice
Highlight: The odoriferous compound has got a shelf life and capable of being stored/transported/sold and bought by agarbathi industries - it is an excisable product falling under Chapter Sub-Heading 3302.90 - SC
Highlight: The limitation prescribed u/s 11B to be not applicable to refund claims for service tax paid under a mistake of law. - HC
Highlight: GST Rate Schedule - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods. - Notification as amended
Highlight: Rates for supply of services under IGST Act - Notification as amended
Highlight: Mandatory payment of GST under reverse charge mechanism (RCM) on supply of Goods - Notification as amended
Highlight: Absolute Exemption from IGST / GST on supplies of goods - Notification as amended
Highlight: Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended
Highlight: The services provided by Overseeing Committee members to RBI shall be taxed under the reverse charge mechanism under GST
Highlight: Exempted supply of services under IGST - Notification as amended
Highlight: Reverse Charge Mechanism (RCM) - payment of tax u/s 5(4) of the IGST Act, 2017 exempted till 31.03.2018
Forum: Need some clarification on tax revers
Forum: SERVICE TAX RATE FY 2012-13 ON MONEY CHANGER SERVICE
Forum: GST ON RCM SUSPENSION DATE
Forum: GST ON LABOUR CHARGES (SORTAX MACHINE)
Forum: ITC on tax paid under RCM
Forum: supplymentory invoice cancel
Forum: GST Is applicable on Job work charges
Forum: Revised GST rates
TMI Note: Change in accounting policy - When is to be changed - What should be the basis for change in accounting policy
TMI Note: Accrual of income - Scope of ICDS - If there is conflict between Section 5 and Section 145, which would prevail
TMI Note: ICDS - Accrual basis of Accounting - Accrual of income versus Receipt of income
TMI Note: Bad debts out of income recognised on the basis of ICDS but not yet recognised in books of account
TMI Note: Applicability of ICDS for the purpose of disallowance u/s 40(a)(i) and 40(a)(ia)


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