Home Highlights August 2012 Year 2012 This

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1. Service provided by a director to Company - reverse charge system is applicable

2. GST - levy of Priority Sector Lending Certificate (PSLC) brought under Reverse Charge Mechanism (RCM) - Notification as amended

3. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

4. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of Goods - Notification as amended

5. Notification No. 10/2017 - IGST(Rate) amended, so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held...

6. Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act - Notification as amended

7. Seeks to Amend Notification No. 30/2012-Service Tax, dated the 20th June, 2012 - Reverse Charge Mechanism - Notification

8. Refund of service tax paid under reverse charge mechanism - time limitation - refund claim has to be filed within one year from the relevant date - AT

9. Reverse charge on certain specified supplies of goods u/s 5(3) - Notification as amended [To include Raw cotton under mandatory RCM mechanism]

10. Meaning and scope of the term "Services" - Definitions. - Section 2(102) of the CGST ACT, 2017 as amended - Although ‘securities’ has been excluded from the definition...