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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.

Corrigendum to Notification No. 09/2024 – Central Tax (Rate)

Amendment to Notification No. 09/2024 – Central Tax (Rate)—correcting “any property” to “any immovable property.” Stay GST-compliant with Finodha’s expert help.

Notification No. 58/2018 – Central Tax Explained

Notification No. 58/2018 – Central Tax extends GSTR-10 final return deadline to 31 Dec 2018 for cancelled GST registrations.

Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.-

Important Keyword: GST, CGST, IGST, section 17, Rule 55. Table of Contents GST Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- GST Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to...

Notification No. 17/2017 – Union Territory Tax Explained

Understand Notification 17/2017 – Union Territory Tax, automatic extension of CGST notifications to UTGST, legal impact, and compliance meaning.

Notification No. 22/2024 – CT: Rectification Of Demand Order

Explore Notification No. 22/2024 – CT: Rectification Of Demand Order & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Section 59. Self-assessment. –

Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39.

Notification No. 19/2022 – Central Tax CGST Rules Amendment

Detailed FAQs on Notification No. 19/2022 – Central Tax (Second Amendment) to CGST Rules, 2017, effective from 1 Oct 2022.

Section 105. Powers of Authority and Appellate Authority

(c) issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908.

Corrigendum to Notification No. 67/2020 – Central Tax

GST G.S.R…(E).:- In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 67/2020-Central Tax, dated the 21st September, 2020, published in the Gazette of India,

Section 19. Tax wrongfully collected and paid to Central Government or State Government. –

A registered person who has paid integrated tax on a supply considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply,