The Central Government vide Notification No. 75/2018 – Central Tax/Notification No. 77/2018 – Central Tax dated 31st December, 2018 notified amendment in the Notification No 4/2018- CT dated 23rd January, […]
All posts by Tina Saha - 178. page
Professional Tax Consultant and Article Writer
Extension in due date for furnishing of annual returns in FORM GSTR-9, GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.
With a view to remove difficulties arising in filing annual return, the Central Government vide Order No. 03/2018-CT dated 31st Dec, 2018 bought in Central Goods and Services Tax (Third […]
Extension in the due date for availing ITC on the invoices or debit notes issued during the FY 2017-18
With a view to remove difficulties arising in giving effects to the provisions of sub-section (4) of section 16 and sub-section (3) of section 37, the Central Government vide Order […]
TCS would not be includible in the value of supply under GST
The Central Government vide Corrigendum to Circular No. 76/50/2018-GST dated 31st December, 2018 has clarified that Tax collection at source (TCS) is not a tax on goods but an interim […]
Clarification related to treatment of sales promotion scheme under GST
The Central Government vide Circular No. 92/11/2019-GST dated 07th March, 2019clarified the following issues raised with respect to tax treatment of sales promotion schemes under GST :- Free samples and […]
Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017
The Central Government vide Circular No. 87/06/2019- GST dated 2nd January, 2019 clarified that the CENVAT credit of service tax paid under section 66B of the Finance Act, 1994 was […]
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company
The Central Government vide Circular No. 86/05/2019- GST dated 1st January, 2019 clarified that the following two issues regarding Services provided yBusiness Facilitator (BF) or a Business Correspondent (BC) to […]
Clarification on GST rate applicable on supply of food and beverage services by educational institution
The Central Government vide Circular No. 85/04/2019- GST dated 1st January, 2019 clarified thatsupply of food and beverage servicesby educational institutiontoits students, faculty and staff is eligible for exemption under […]
Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)
The Central Government vide Circular No. 82/01/2019- GST dated 1st January, 2019 has clarified that Programmes offered by IIMs are exempt from tax as below in brief :