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GST > Union Territory Tax (Rate) 2017 Notifications

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Corrigendum to Notification No. 01/2017 – UTGST (Rate)

Understand the Corrigendum dated 27 July 2017 to Notification No. 01/2017-UTGST (Rate), key GST classification corrections, and business impact.

Corrigendum to Notification No. 01/2017 – UTGST (Rate)

Learn the key amendments made through the Corrigendum dated 12 July 2017 to Notification No. 01/2017-UTGST (Rate) and their GST implications.

Corrigendum to Notification No. 01/2017 – UTGST (Rate)

Understand the Corrigendum to Notification No. 01/2017-UTGST (Rate), key corrections made, legal impact, and practical implications for GST classification.

Notification No. 01/2017 – UTGST Explained

Understand Notification No. 01/2017-UTGST (Rate), GST rate schedules, applicable tax slabs, legal provisions, and practical business implications./.

Corrigendum to Notification No. 02/2017 – UTGST (Rate)

Learn about the Corrigendum dated 27 July 2017 to Notification No. 02/2017-UTT (Rate), tariff classification corrections, GST exemptions, and business impact.

Corrigendum to Notification No. 02/2017 – UTGST (Rate)

Understand the Corrigendum to Notification No. 02/2017-UTT (Rate), key corrections, impact on GST exemptions, branded goods, and compliance requirements.

Notification No. 02/2017 – UTGST Explained

Understand Notification No. 02/2017-UTT (Rate), the UTGST exemption list, exempt goods, eligibility, compliance impact, and practical GST implications.

Notification No. 03/2017 – UTGST Explained

Understand Notification No. 03/2017-UTT (Rate), concessional 2.5% UTGST rate for petroleum exploration and production operations, conditions, eligibility, and compliance requirements.

Notification No. 04/2017 – UTTR Explained

Learn about Notification No. 04/2017-UTT (Rate), specified goods under reverse charge mechanism, applicability, examples, compliance requirements, and FAQs.

Notification No. 05/2017 – UTTR Explained

Understand Notification No. 05/2017-UTT (Rate), goods ineligible for refund of unutilized ITC under inverted duty structure, examples, rules, and FAQs.

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Shielding Your Business: A Comprehensive Guide to Business Continuity Planning (BCP)

Business Continuity Planning (BCP) is like a safety net for businesses, ready to cushion the impact when the unexpected hits. It’s more than just disaster management—it’s a strategic contingency plan ensuring the safety of a company’s assets, processes, and resources against unforeseen disruptions.

FAQs on GST applicability on ‘pre-packaged and labelled’ goods- reg

The changes relating to GST rate, in pursuance of recommendations made by the GST Council in its 47th meeting, are coming into effect from the 18th of July, 2022. One such change is moving from imposition of GST on specified goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law is available to imposition of GST on such goods when “pre-packaged and labelled”. Certain representations have been received seeking clarification on the scope of this change, particularly in respect of food items like pulses, flour, cereals, etc. (specified items falling under the Chapters 1 to 21 of the Tariff), as has been notified vide notification No. 6/2022-Central Tax (Rate), dated the 13th of July, 2022, and the corresponding notifications for SGST and IGST.

FAQ on GST for Traders (Frequently Asked Questions)

Under GST, a trader would be entitled to avail input tax credit paid on their domestic procurements of goods and services unlike the present indirect tax regime. Presently, a significant portion of indirect taxes namely Central Excise and Service Tax form part of the cost component for a trader.

Order No. 01/2022 – GST: Authorization Under CGST Rules

Explore Order No. 01/2022 – GST: Authorisation Under CGST Rules & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Electronic Way Bill in GST

Electronic Way Billi’s a document required for movement of goods and it includes details such as name of consignor, consignee, transporter, the point of origin of the movement of godsend its destination.Electronic Way Bill (e-way bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.

Order No. 01/2020 – GST: Extension of FORM GST TRAN-1

Explore Order No. 01/2020 – GST: Extension of FORM GST TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Order No. 01/2020 – CT: Revocation of Cancellation of Reg.

Explore Order No. 01/2020 – CT: Revocation of Cancellation of Reg. & its implications for taxpayers. Get informed and stay compliant with the latest updates.

FAQs On TCS Under GST (Frequently Asked Questions)

As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network.

FAQs on Anti-profiteering provisions (Frequently Asked Questions)

In terms of Section 171 of the CGST Act, 2017, the suppliers of goods and services should pass on the benefit of any reduction in the rate of tax or the benefit of input tax credit to the recipients by way of commensurate reduction in prices. The wilful action of not passing on the above benefits to the recipients in the manner prescribed is known as “profiteering”.

Order No. 01/2019 – GST: Extension of time limit for TRAN-1

Explore Order No. 01/2019 – GST: Extension of time limit for TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Section 107. Appeals to Appellate Authority.

Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate

Rule 22. Cancellation of registration.

Important Keyword: section 29, rule 20, rule 21A, FORM GST REG-19, FORM GST REG-20, FORM GST REG-18, FORM GST REG-17. Table of Contents GST Rule 22. Cancellation of registration. - GST Rule 22. Cancellation of registration. - (1) Where the proper officer has reasons...

Section 153. Taking assistance from an expert.-

Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert

Order No. 04/2019 – Central Tax | Clarify GST Services Rule

Order No. 04/2019 – Central Tax clarifies credit calculation for supply of construction services under GST. Learn more and consult GST experts at Finodha.

FREQUENTLY ASKED QUESTIONS (FAQs) ON FINAL GOODS AND SERVICES TAX (GST) Part- 2

Taxable event under GST is supply of goods or services or both. CGST and SGST/ UTGST will be levied on intra- State supplies. IGST will be levied on inter-State supplies.

Circular No. 205/17/2023 – GST: GST on Imitation Zari Thread

Learn Circular No. 205/17/2023-GST on the 5% GST rate for imitation zari thread or yarn, HS 5605 classification, and refund restrictions under GST.

Rule 4. Report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and State (State Tax) or Central (Integrated Tax) and Centre (Union Territory Tax) .-

(1) The details relating to the transfer of funds to be made between Centre (Integrated Tax) and State (State Tax) or Centre (Integrated Tax) and Centre (Union territory Tax) shall be sent by Goods and Services Tax Network to the Authorities, in FORMS GST STL – 01.01 to GST STL – 01.12, for each State and Union Territory, as follows-

Notification No. 05/2019 – Integrated Tax (Rate) Explained

Notification No. 05/2019 – Integrated Tax (Rate) explains RCM on development rights, FSI & long-term land lease for real estate promoters from 1 April 2019.

Section 12. Tax wrongfully collected and paid to Central Government or Union territory Government.

A registered person who has paid the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply,

GST Quarterly Return Due Date 2025: Complete Guide with GSTR-1 Due Dates, QRMP Timelines & Filing Deadlines

If you're a small business owner or GST-registered taxpayer, knowing the GST quarterly return due date is essential for staying compliant and avoiding penalties. In India, taxpayers under the QRMP scheme must track their GSTR-1 and GSTR-3B deadlines every quarter....