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GST - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Exemption granted to a person making inter-State taxable ...

GST

September 15, 2017

Exemption granted to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - Notification (28 items)

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  1. Govt. Exempts a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - But e-way bill will be required.

  2. Persons making inter-State supplies of taxable services shall be exempted from registration u/s 23(2) where turnover is not exceeding ₹ 20 Lacs - Notification

  3. Exemption granted to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration

  4. Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended

  5. Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended

  6. Failure to mention details of inter-State supplies made to unregistered persons in FORM GSTR-3B and FORM GSTR-1 may attract penalty u/s 125

  7. Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration - But, e-way bill is required.

  8. IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

  9. Exemption for inter state supply of handicraft goods from the requirement to obtain registration under GST - Notification as amended

  10. CST - power of state government - by retaining the words 'any person or class of persons' in the amended Section 8(5)(b) it is made clear that even after the 2002...

 

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