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GST - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Govt. Exempts a person making inter-State taxable supplies of ...

GST

October 23, 2018

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.

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

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

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

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

  5. 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

  6. GST - Generation of E-way bill / Challan shall be mandatory (irrespective of value) in case of interstate movement of goods for Job work or by exempted persons in case...

  7. 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.

  8. 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

  9. Single Invoice-cum-bill of supply for supply of taxable as well as exempted goods or services to an unregistered person under GST.

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

 

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