Central Goods and Services Tax Act 2017

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163 items in 9 pages

Chapter I Preliminary

Rule 1. Short title and Commencement

Chapter I Preliminary

Rule 2. Definitions

Chapter II Composition Rules

Rule 3. Intimation for composition levy.

Chapter II Composition Rules

Rule 4. Effective date for composition levy

Chapter II Composition Rules

Rule 5. Conditions and restrictions for composition levy

Chapter II Composition Rules

Rule 6. Validity of composition levy

Chapter II Composition Rules

Rule 7. Rate of tax of the composition levy

Chapter III Registration

Rule 8. Application for registration

Chapter III Registration

Rule 9. Verification of the application and approval

Chapter III Registration

Rule 10. Issue of registration certificate

Chapter III Registration

Rule 11. Separate registration for multiple business verticals within a State or a Union territory

Chapter III Registration

Rule 12. Grant of registration to persons required to deduct tax at source or to collect tax at source

Chapter III Registration

Rule 13. Grant of registration to non-resident taxable person

Chapter III Registration

Rule 14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient

Chapter III Registration

Rule 15. Extension in period of operation by casual taxable person and non-resident taxable person

Chapter III Registration

Rule 16. Suo moto registration

Chapter III Registration

Rule 17. Assignment of Unique Identity Number to certain special entities

Chapter III Registration

Rule 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board

Chapter III Registration

Rule 19. Amendment of registration

Chapter III Registration

Rule 20. Application for cancellation of registration

News Section

News

27 Sep 21
Amount of CGST, SGST, or IGST wrongly paid for Intra-State or Inter-State shall be Refunded within 2 years, clarifies CBIC
GST: CBIC relaxes Requirement of Filing Job Work Declaration in Form GST ITC-04
Supreme Court suo moto withdraws Extension of Limitation Period for cases from Oct 2
GST new rule: Aadhaar authentication now mandatory for GST refunds
26 Sep 21
CBIC mandates Aadhaar Authentication for Registered Person for Filing of Application for Revocation of Cancellation of GST Registration, Refund Application
Key Changes to be considered before filing GST Returns of Sep 2021
Income Tax New E-Filing Portal: Know the list of New Services Available Now
Relief to Shell India: No TDS on consideration received from Resale / Use of Computer Software through EULAs/Distribution Agreements: ITAT
25 Sep 21
Rajasthan Govt. approves the proposal of restructuring of Commercial Tax Department
Department can’t allege Input Services are not common once Commissioner (Appeals) concludes Input Services are ‘Common’: Madras High Court
GST: CBIC relaxes Requirement of Filing Job Work Declaration in Form GST ITC-04
Amount of CGST, SGST, or IGST wrongly paid for Intra-State or Inter-State shall be Refunded within 2 years, clarifies CBIC
23 Sep 21
GST: Uttarakhand High Court orders Release of Vehicle, Mango Kernel Oil, Rice Bran Oil confiscated on Mere Suspicion
Reasonable Opportunity ought to be granted to Taxpayers to Submit, Revise, Re-revise Electronically Form GST TRAN-1 or TRAN-2: Allahabad High Court
Income Tax Return: CBDT issues E-Filing ITR 6 Schema Changes for AY 2021-22
GST Dept. Haryana arrests Proprietor allegedly involved in Fake ITC claim
22 Sep 21
GST: Physical Invoice need not be carried when E-Invoice has been issued, says CBIC
GST: CBIC issues clarification on Cut-off date for availing Input Tax Credit in Debit Notes
GST: Physical Invoice need not be carried when E-Invoice has been issued, says CBIC
ITAT deletes Addition by Holding Trading Liability to be existing liability as proceedings for Recoveries with respect of these amount was still in progress
21 Sep 21
GST Council grants One Year extension to NAA
Goods actually subjected to Export Duty will be covered under restriction imposed from availment of Refund of Accumulated ITC: CBIC
Companies Get Huge GST Relaxation from 45th Council’s Explanations
IT Act, 1961 TDS u/s 194A Provisions Concerning Section of 10(26)
New Deadline for Aadhaar-PAN & Tax Penalty, Relaxation TDS Section 194A
20 Sep 21
Alert for Income Tax Defaulters: All you Need to Know about New Provision Empowering Income Tax Officers to serve Notice
GSTN makes available Self-Service Functionality on GST Portal for those Importers of Goods, Recipients of Supplies from SEZ, Search Bill of Entry details, which didn’t Auto-Populate in GSTR-2A
Correction in Inverted Duty Structure in Footwear and Textiles sector: New Rules applicable from 1st January 2022
19 Sep 21
Pure Henna Powder, Laboratory Reagents, Carbonated Fruit Beverages of Fruit Drink: GST Council issues Clarification on GST Rate
Date of Issuance of Debit Note shall determine relevant FY for claiming ITC on Supply of Goods or Services: GST Council
CGST Ahmedabad Zone organizing Special Drive for Risky Exporter Refund Verification
18 Sep 21
Mere Time gap between Withdrawals and Deposits can’t be a Sole basis for Suspecting Genuineness of Cash-in-Hand: ITAT deletes Addition
Above 75% Indians Demand Petroleum Products to Come Under GST
No Need GST EWB When Supplying Only Services Without Goods
17 Sep 21
GST: CBIC issues Advisory for Generation of E-Way Bill where the Principal Supply is Supply of Services
GST Evasion: Gauhati HC grants Bail to person accused of deliberately Supplying Goods without issuing Invoices
Patna High Court quashes demand of GST, Interest, and Penalty as No Opportunity of Hearing was afforded
ITAT allows Business Loss including an Amount paid as Managerial Remuneration as it is included in Business Expenses
Zomato, Swiggy May Get Convert to Restaurants with 5% GST
16 Sep 21
TDS not deductible on Commission paid to Overseas Agents: ITAT
GST: Number of Tasks entrusted through a Single Contract would not constitute ‘Composite Supply’, rules AAAR
GST: Rajasthan High Court directs Release of Goods on Furnishing Surety Bond, Security in Form of Bank Guarantee
Bombay High Court allows revision of claim of GST Transitional Credit in Form TRAN-1
New GST Rate to Make Business Unprofitable, Say Solar Industry Experts
15 Sep 21
GST: Sale of LPG, Rental Charges for Supplier Gas System installed at Customer Premises doesn’t constitute Composite Supply, rules AAR
IGST payable on Importation of Tank Containers Lease Services into India: AAR
Madras HC stays Single Bench Ruling on GST payable Contributions by RWA members in excess of Rs7,500 per month
GST: Place of Supply is Location of recipient in case of Construction of Immovable Property Outside India, rules AAR
GST: Rajasthan High Court directs Release of Goods on Furnishing Surety Bond, Security in Form of Bank Guarantee
14 Sep 21
GST Council to weigh bringing fuel under indirect tax regime
Only ITR e-Filing Extension But No Change on Interest Liability U/S 234A
GST Authorities can initiate Inquiry u/s 70 with proceedings u/s Section 6(2)(b): Madras High Court
Legal view under Income Tax Act 1961, on Employee’s Contribution paid beyond the date as specified under relevant Act

27 Sep 21

Amount of CGST, SGST, or IGST wrongly paid for Intra-State or Inter-State shall be Refunded within 2 years, clarifies CBIC

GST: CBIC relaxes Requirement of Filing Job Work Declaration in Form GST ITC-04

Supreme Court suo moto withdraws Extension of Limitation Period for cases from Oct 2

GST new rule: Aadhaar authentication now mandatory for GST refunds

26 Sep 21

CBIC mandates Aadhaar Authentication for Registered Person for Filing of Application for Revocation of Cancellation of GST Registration, Refund Application

Key Changes to be considered before filing GST Returns of Sep 2021

Income Tax New E-Filing Portal: Know the list of New Services Available Now

Relief to Shell India: No TDS on consideration received from Resale / Use of Computer Software through EULAs/Distribution Agreements: ITAT

25 Sep 21

Rajasthan Govt. approves the proposal of restructuring of Commercial Tax Department

Department can’t allege Input Services are not common once Commissioner (Appeals) concludes Input Services are ‘Common’: Madras High Court

GST: CBIC relaxes Requirement of Filing Job Work Declaration in Form GST ITC-04

Amount of CGST, SGST, or IGST wrongly paid for Intra-State or Inter-State shall be Refunded within 2 years, clarifies CBIC

23 Sep 21

GST: Uttarakhand High Court orders Release of Vehicle, Mango Kernel Oil, Rice Bran Oil confiscated on Mere Suspicion

Reasonable Opportunity ought to be granted to Taxpayers to Submit, Revise, Re-revise Electronically Form GST TRAN-1 or TRAN-2: Allahabad High Court

Income Tax Return: CBDT issues E-Filing ITR 6 Schema Changes for AY 2021-22

GST Dept. Haryana arrests Proprietor allegedly involved in Fake ITC claim

22 Sep 21

GST: Physical Invoice need not be carried when E-Invoice has been issued, says CBIC

GST: CBIC issues clarification on Cut-off date for availing Input Tax Credit in Debit Notes

GST: Physical Invoice need not be carried when E-Invoice has been issued, says CBIC

ITAT deletes Addition by Holding Trading Liability to be existing liability as proceedings for Recoveries with respect of these amount was still in progress

21 Sep 21

GST Council grants One Year extension to NAA

Goods actually subjected to Export Duty will be covered under restriction imposed from availment of Refund of Accumulated ITC: CBIC

Companies Get Huge GST Relaxation from 45th Council’s Explanations

IT Act, 1961 TDS u/s 194A Provisions Concerning Section of 10(26)

New Deadline for Aadhaar-PAN & Tax Penalty, Relaxation TDS Section 194A

20 Sep 21

Alert for Income Tax Defaulters: All you Need to Know about New Provision Empowering Income Tax Officers to serve Notice

GSTN makes available Self-Service Functionality on GST Portal for those Importers of Goods, Recipients of Supplies from SEZ, Search Bill of Entry details, which didn’t Auto-Populate in GSTR-2A

Correction in Inverted Duty Structure in Footwear and Textiles sector: New Rules applicable from 1st January 2022

19 Sep 21

Pure Henna Powder, Laboratory Reagents, Carbonated Fruit Beverages of Fruit Drink: GST Council issues Clarification on GST Rate

Date of Issuance of Debit Note shall determine relevant FY for claiming ITC on Supply of Goods or Services: GST Council

CGST Ahmedabad Zone organizing Special Drive for Risky Exporter Refund Verification

18 Sep 21

Mere Time gap between Withdrawals and Deposits can’t be a Sole basis for Suspecting Genuineness of Cash-in-Hand: ITAT deletes Addition

Above 75% Indians Demand Petroleum Products to Come Under GST

No Need GST EWB When Supplying Only Services Without Goods

17 Sep 21

GST: CBIC issues Advisory for Generation of E-Way Bill where the Principal Supply is Supply of Services

GST Evasion: Gauhati HC grants Bail to person accused of deliberately Supplying Goods without issuing Invoices

Patna High Court quashes demand of GST, Interest, and Penalty as No Opportunity of Hearing was afforded

ITAT allows Business Loss including an Amount paid as Managerial Remuneration as it is included in Business Expenses

Zomato, Swiggy May Get Convert to Restaurants with 5% GST

16 Sep 21

TDS not deductible on Commission paid to Overseas Agents: ITAT

GST: Number of Tasks entrusted through a Single Contract would not constitute ‘Composite Supply’, rules AAAR

GST: Rajasthan High Court directs Release of Goods on Furnishing Surety Bond, Security in Form of Bank Guarantee

Bombay High Court allows revision of claim of GST Transitional Credit in Form TRAN-1

New GST Rate to Make Business Unprofitable, Say Solar Industry Experts

15 Sep 21

GST: Sale of LPG, Rental Charges for Supplier Gas System installed at Customer Premises doesn’t constitute Composite Supply, rules AAR

IGST payable on Importation of Tank Containers Lease Services into India: AAR

Madras HC stays Single Bench Ruling on GST payable Contributions by RWA members in excess of Rs7,500 per month

GST: Place of Supply is Location of recipient in case of Construction of Immovable Property Outside India, rules AAR

GST: Rajasthan High Court directs Release of Goods on Furnishing Surety Bond, Security in Form of Bank Guarantee

14 Sep 21

GST Council to weigh bringing fuel under indirect tax regime

Only ITR e-Filing Extension But No Change on Interest Liability U/S 234A

GST Authorities can initiate Inquiry u/s 70 with proceedings u/s Section 6(2)(b): Madras High Court

Legal view under Income Tax Act 1961, on Employee’s Contribution paid beyond the date as specified under relevant Act

Due Date Reminder

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

30 Sep 21 Payment of disputed amount of tax WITHOUT Additional Payment under Vivad se Vishwas Scheme.

30 Sep 21 Deposit of TDS u/s 194M for August on payments made to resident contractors or professionals greater than 50 lacs pa by individuals/HUF not subject to tax audit.

30 Sep 21 Investment etc. for claiming exemption u/s 54 to 54GB where last date for such compliance falls between 1.4.21 to 29.9.21.

30 Sep 21 Deposit of TDS u/s 194-IA on payment made for purchase of property in August.

30 Sep 21 Application for KYC of Directors who hold DIN on 31.3.21.

30 Sep 21 Filing of application for revocation of cancellation of registration where the due date of filing of application for revocation of cancellation of registration falls between 01.03.2020 to 31.08.2021.

01 Oct 21 Dynamic QR Code must on B2C Invoices for turnover above 500 cr. Penalty to be levied from 1.12.20 if not ready by 1.10.21.

06 Oct 21 Monthly Return by Tax Deductors for May.

06 Oct 21 Monthly Return by e-commerce operators for May.

14 Oct 21 Intimation of appointment of Auditor on completion of 5 years to be given in 15 days of AGM. (Presuming AGM on 30.9.21)

31 Oct 21 Payment of disputed amount of tax without additional payment under Vivad se Vishwas Scheme .

06 Nov 21 Monthly return of Outward Supplies for May. (other than QRMP)

30 Nov 21 Last date to hold AGM for FY 20-21. (Extended from 30 Sep)

30 Nov 21 Statement of foreign remittances by authorized dealers for June quarter.

30 Nov 21 Uploading declarations received in Form. 15G/15H during quarter ending June.

30 Nov 21 Filing of pending GST-3B Returns from July 2017 to April 2021 with reduced late fee under Amnesty scheme.

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Blog News

31 Dec 2019 Refund claims under GST - Exports under GST are Zero rated supplies. Zero rated supplies means goods and s...

19 Aug 2019 POINTS TO BE NOTED BEFORE FILING YOUR RETURN. - August is coming to an end. If you haven’t filed your income tax yet, you need t...

Central Goods and Services Tax Act 2017

News Section

News

Due Date Reminder

Blog News

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