Central Government vide Circular No. 78/52/2018-GST dated31st December, 2018clarified thetax treatment in case where an exporter of services outsources a portion of the services contract to another person located outside […]
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Professional Tax Consultant and Article Writer
Denial of composition option by tax authorities and effective date thereof
Central Government vide Circular No. 77/51/2018-GST dated31st December, 2018 clarified the issue related to the effective date of withdrawalfrom the composition scheme as per Rule 6 of the CGST Rules, […]
Clarification on certain issues related to GST
The Central Government vide Circular No. 76/50/2018-GST dated31st December, 2018 clarified certain issues under the GST Law as under:-
Amendment in exemption list of certain services
The Central Government vide Notification No. 28/2018- CT (R) dt.31st Dec, 2018 hereby makes the following amendments in the Notification No.12/2017- CT (R), dt.the 28thJune, 2017, namely: Insertion of Serial […]
Exemption from TDS -Supplies made by Government Departments and PSUs to other Government Departments and vice-versa.
Central Government vide Notification No. 73/2018 – CT dt.31st Dec, 2018 notified exemption to supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS and […]
Exemption from Registration not applicable to specified Job workers
The Central Government vide Notification No. 02/2019 – Integrated Tax dated 29th January, 2019 has provided that the job workers who are involved in making supply of services in relation […]
Notification to exempt tax on goods or services received from unregistered person rescinded
The Central Government vide Notification No. 01/2019-Central Tax (Rate) dated 29th January, 2019has rescindtheNotification No. 8/2017-CT (R) dated the 28th June, 2017 which exempts intra-State supplies of goods or services […]
Exemption from taking Registration
The Central Government vide Notification No. 06/2019 – Central Tax dated 29th January, 2019&Notification No. 03/2019 – IT dated 29th January, 2019 has provided that for the purpose of exemption […]
Integrated Goods and Services Tax (Amendment) Rules, 2018
Central Government vide Notification No. 04/2018- Integrated Tax dated31st December, 2018 notified the following rules as Integrated Goods and Services Tax (Amendment) Rules, 2018:- 1. Rule 3 in clause (h): […]
Central Goods and Services Tax (Amendment) Rules, 2019
The Central Government vide Notification No. 03/2019 –Central Tax dated 29th January, 2019 has amended CGST Rules, 2017 details of which are explained below: