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GST - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

FORM GST REG-13 - Application/ Form for grant of Unique Identity ...

GST

August 18, 2017

FORM GST REG-13 - Application/ Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others - Goods and Services Tax - As amended

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  1. Recording of Unique Identity Number of Foreign Diplomatic Missions / UN Organizations on invoices while making supplies

  2. Assignment of Unique Identity Number (UIN) to certain special entities - Power of Proper officer to assign extended - See the amended Rule 17

  3. Capital Gains Accounts (First Amendment) Scheme, 2012- Amendment in paragraphs 1, 2, 3, 4, 10, 13 and Forms A, C & G - Notification

  4. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

  5. Unique Identity Number assigned to to certain special entities shall be applicable to the territory of India - Rule 17 as amended - See Sub-Rule 1A

  6. Job Work - Ntf No. 8/2005-S.T. - for claiming or denying the benefit of the notification, the assessee should be held to have provided the taxable service - Stay granted - AT

  7. Issuance of H, G and Self category customs pass/ card under regulation 13 of the CBLR 2018 - Trade Notice

  8. CENVAT credit - t credit cannot be availed on the capital goods received before the service became taxable under the Finance Act, 1994 - AT

  9. Principles of natural justice - Admittedly summons were issued to the petitioner under Section 70 of the G.S.T Act, 2017 on 12.02.2021 and enquiry was conducted and...

  10. Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification

 

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