Articles under GST,FAQ
Posted on 18 July 2022
Clarification on GST applicability on ‘pre-packaged and labelled’ goods with effect from 18 th July,2022.
FAQ on GST applicability on ‘pre-packaged and labelled’ goods with effect from 18 th July,2022.
The changes relating to GST rate, in implementation of recommendations made by the GST Council in its 47th meeting held on 28 th and 29 th June, are coming into effect from the 18th of July, 2022. One such shift is the switch
Read More
Posted on 11 June 2022
Frequently Asked Questions (FAQ) about GST Registration
1.
Does aggregate turnover include value of inward supplies
Refer Section 2(6) of CGST Act.
received on which RCM is payable?
Aggregate turnover does not include
Read More
Posted on 11 June 2022
Lower Prices Under GST - Anti-Profiteering Measures to Benefit Consumers
The Government is committed to ensure all consumers enjoy the benefit of lower prices of goods and services under GST.
Under GST, suppliers of goods and services must pass on any reduction in the rate of tax or the benefit of input tax credit to consumers by way of commensurate reduction in prices. If this is not done, the consumer's interest is protected by the National Anti-Profiteering Authority w
Read More
Posted on 11 June 2022
How will the aggregate turnover be calculated for the purpose of composition?
Aggregate turnover calculation for the purpose of composition
Aggregate turnover will be calculated on the basis of turnover on an all India basis and will include value of all taxable supplies, exempt supplies and exports made by all persons with same PAN, but would exclude inward supplies under reverse charge as well as central, State/Union Territory and Integrat
Read More
Posted on 11 June 2022
Who are the persons not eligible for composition scheme?
Following persons are not allowed to select for the composition scheme:
a) a casual taxable person or a non-resident taxable person;
b) suppliers whose aggregate turnover in the preceding financial year crossed Rs. 75 lakhs;
c) supplier who has purchased any goods or services from unregistered supplier unless he has paid GST on such goods
Read More
Is NCCD leviable on tobacco products after GST?
Difference between GSTR4A and GSTR 7A
Difference between GSTR2A and GSTR 6A
GSTR 9 and GSTR 11, differences
Difference between GSTR 6 and GSTR 7
Difference between GSTR 4 and GSTR 10
GSTR 3 and GSTR 7
Difference between GSTR 2 and GSTR 10
Is GST registration required for Business in different states below 10 lakhs
RCM payable and Aggregate turnover under GST
Lowered down GST on Intraocular lens business
Minimized GST scheduled rate on Postage or revenue stamps
Slimmed down GST tariff rate on sale or purchase of Swimming pools and padding pools
Reduced GST on sale or purchase of Spoons, forks, ladles, skimmers
Brought down GST percentage on sale or purchase of Exercise books and note books
Minimized GST slab rate on Plastic beads
Slimmed down GST percentage on sale or purchase of mixed condiments and mixed seasonings
Chopped GST payable rate on Cereal grains hulled
Reduced GST on sale or purchase of Coir mats
Exempted GST on Services by a hotel, inn, guest house, club or campsite
Zero rate percentage GST on Service of transportation of passengers by metro, monorail or tramway
No GST on Service of transportation of passengers by railways in a class other than first class
Exempted GST on life insurance business provided under Life micro-insurance product
Nil rate of GST on Services under Rashtriya Swasthya Bima Yojana
Zero percentage GST on Services by way of pure labour contracts specified under
No GST on Services provided by way of pure labour contracts of alteration of a civil structure
Zero rate of GST on Services provided by way of pure labour contracts of renovation
No GST on sponsorship of sporting events organised as part of national games, by IOA
No need to pay GST on Services on sponsorship of sporting events by ASOB
Nil GST on Services of assessing bodies empanelled centrally by Directorate General of Training
No GST on Any services provided by an assessment agency approved by the SSC or NSDC
No GST on Services provided to the government by way of transport of passengers
Zero rate of GST on Taxable services by a STEP
No GST on Services of leasing of assets by Indian Railways Finance Corporation to Indian Railways
Waived GST on Services by Government part 2
Section 1, CGST Act, 2017, Short title, extent and commencement
GST tariff for Health services undertaken by Hospitals or Medical establishments
Laying of rules, regulations and notifications, Section 166 of CGST Act, 2017
Section 161 of CGST Act, 2017 Rectification of errors apparent on the face of record
Section 153 Taking assistance from an expert, of CGST Act, 2017
Deemed Exports, Sec 147 of CGST Act, 2017
Section 142 Miscellaneous transitional provisions, CGST Act, 2017
Sec 140 Transitional arrangements for input tax credit, CGST Act, 2017
Section 137 Offences by companies, CGST Act, 2017
Sec 127 Power to impose penalty in certain cases, CGST Act, 2017
General penalty, Sec 125 of CGST Act, 2017
Sec 123 of CGST Act, 2017 Penalty for failure to furnish information return
Sec 117 of CGST Act, 2017 Appeal to High Court
Procedure before Appellate Tribunal, Section 111 of CGST Act, 2017
Sec 110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, CGST Act, 2017
Section 105 Powers of Authority and Appellate Authority, CGST Act, 2017
Orders of Appellate Authority, Sec 101 of CGST Act, 2017
Section 97 Application for advance ruling, CGST Act, 2017
Import of services made on or after the appointed day, Section 21 of IGST Act, 2017
Refund of integrated tax paid on supply of goods to tourist leaving India, sec 15 of IGST Act,2017
Interest on delayed refunds, Sec 56 of CGST Act, 2017
Definitions under IGST Act 2017
First return, Section 40 of CGST Act, 2017
UTGST Act 2017 section 13 about recovery of GST tax
UTGST Act 2017 sec 11, Officers required to assist proper officers.
Officers under UTGST Act 2017
Composition Levy under GST, Section 10 of CGST Act,2017
CFC for GST, frequently asked questions
Help for GST Migration, a simple demo from cbec
Is GST applicable for EOUs in India?
Latest time to rectify omitted invoice details by supplier for restoration of entry under GST.
GST on reverse charges is Input Tax in India
How to prepare a challan online for GST payment in India?
Cancellation of GST registration in India
Does GST registration number of my firm change time to time in India?
PAN compulsory to register with GST in India?
Is separate registration required for multiple business entities in India?
Composition Scheme under GST in India