Relevant circulars, notifications, clarifications issued by Government:
1. Notification No. 9/2017 – Central Tax dated 28.06.2017 Seeks to appoint 01.07.2017 as the date on which the provisions of Section 12 are effective.
2. Notification No. 13/2017 dated 28.06.2017 Categories of services on which CGST is payable under reverse charge mechanism.
3. Notification No. 66/2017 – Central Tax dated 15.11.2017 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods (This notification is issued superseding the earlier Notification No. 40/2017 – Central Tax dated 13.10.2017 wherein the exemption from payment of tax on receipt of advances was extended to to a registered person whose aggregate turnover is less than ` 1.5 crores);
4. Notification No. 10/2017 – IGST (Rate) dated 28.06.2017 Categories of services on which IGST is payable under reverse charge mechanism
5. Circular No. 38/12/2018 dated 26.03.2018 is issued clarifying the levy of GST, time of supply of goods and value of supply in case of goods sent for job-work.
Latest posts by Tina Saha (see all)
- Rule 35: Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax - January 21, 2019
- Rule 34: Rate of exchange of currency, other than INR,for determination of value - January 21, 2019
- Illustration - January 21, 2019