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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.

FREQUENTLY ASKED QUESTIONS (FAQs) ON GOODS AND SERVICES TAX (GST) PART – 9

Thus the definition of job work itself reflects the change in basic scheme of taxation relating to job work in the proposed GST regime.

Notification No. 40/2021 – Central Tax 10th CGST 2021

Explore Notification No. 40/2021 – Central Tax amending CGST Rules, 2017 (Tenth Amendment, 2021). Understand compliance updates with FAQs and GST expert guidance.

Notification No. 08/2023 – CT: Amnesty to GSTR-10 non-filers

Explore Notification No. 08/2023 – CT: Amnesty to GSTR-10 non-filers & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Section 1. Short title, extent and commencement.-

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

Section 168. Power to issue instructions or directions.-

The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act,

Section 163. Levy of fee.-

Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed.

FREQUENTLY ASKED QUESTIONS (FAQs) ON FINAL GOODS AND SERVICES TAX (GST) Part- 13

Every person registered under the Act shall himself assess the tax payable by him for a tax period and after such assessment he shall file the return required under section 39 Self-assessment will be the norm under GST.

Section 15. Amendment of article 368.

In article 368 of the Constitution, in clause (2), in the proviso, in clause (a), for the words and figures “article 162 or article 241”, the words, figures and letter “article 162, article 241 or article 279A” shall be substituted.

Rule 37. Reversal of input tax credit in the case of non-payment of consideration.-

Important Keyword: section 16, section 50, section 15. Table of Contents GST Rule 37. Reversal of input tax credit in the case of non-payment of consideration.- GST Rule 37. Reversal of input tax credit in the case of non-payment of consideration.- 1[(1) A...

Rule 1. Short title and Commencement.

(1) These rules may be called the Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017.