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Notification No. 07/2018 – Union Territory Tax Explained

Notification No. 07/2018 – Union Territory Tax rescinds G.S.R. 316(E) dated 31 March 2018 effective 25 May 2018 for UTs without legislature.

Notification No. 01/2019 – Compensation Cess (Rate) Updated

Notification No. 01/2019 – Compensation Cess (Rate) exempts goods sold to outgoing international tourists at airport duty-free shops.

Notification No. 02/2019 – Compensation Cess (Rate) Updated

Notification No. 02/2019 – Compensation Cess (Rate) amends cess on vehicles and introduces 12% cess on caffeinated beverages from Oct 2019.

Notification No. 03/2019 – Compensation Cess (Rate) Updated

Notification No. 03/2019 – Compensation Cess (Rate) disallows refund of compensation cess on tobacco under inverted duty structure.

Notification No. 01/2019 – GST Compensation Explained

Notification No. 01/2019 – GST Compensation brings into force the GST Compensation Amendment Act, 2018 from 1 Feb 2019.

Notification No. 01/2019 – Union Territory Tax (Rate) Update

Notification No. 01/2019 – Union Territory Tax (Rate) rescinds earlier RCM rule on purchases from unregistered suppliers under UTGST.

Notification No. 02/2019 – Union Territory Tax (Rate) Update

Notification No. 02/2019 – Union Territory Tax (Rate) introduces 6% composition scheme for service providers with turnover up to ₹50 lakh.

Corrigendum to Notification No. 03/2019 – UTGST (Rate)

Corrigendum to Notification No. 03/2019 – Union Territory Tax (Rate) replaces ITC-03 with DRC-03 for ITC reversal in real estate GST.

Corrigendum to Notification No. 03/2019 – UTGST (Rate)

Corrigendum to Notification No. 03/2019 – Union Territory Tax (Rate) corrects GST rate entries and tax references for real estate services.

Notification No. 03/2019 – Union Territory Tax (Rate) Update

Notification No. 03/2019 – Union Territory Tax (Rate) introduces new GST rates for real estate services. Know 1% & 5% housing GST rules.

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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 on RCM for Immovable Property | GST UT 09/2024

Corrigendum Correction to GST UT Notification No. 09/2024 clarifies reverse charge applies to immovable property rent only. Effective from 22 Oct 2024.

FORM GST PMT –03A: Order For re-credit of the amount to electronic credit ledger

  Shipping Bill/ Bill of Export No. and Date    Amount of IGST paid on export of goods Details of Exemption/Concessional Rate Notification used for procuring inputs Amount of refund sanctioned Date of credit of refund in Bank Account (or) Category of refund and relevant period of refund GST RFD- 01/01A ARN and Date GST RFD-06 Order No. and Date Amount of refund claimed Amount of refund sanctioned   

Notification No. 66/2018 – Central Tax Explained

Notification No. 66/2018 – Central Tax extends GSTR-7 due date for Oct–Dec 2018 till 31 January 2019 for TDS deductors.

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./.

Circular No. 210/04/2024 – GST: Import of Services Valuation

Understand Circular 210/04/2024-GST on valuation of imported services from related persons where full ITC is available. Learn rules, examples, FAQs, and compliance.

Notification No. 06/2021 – UTTR GST Rate Updates

Learn about Notification No. 06/2021 – Union Territory Tax (Rate) revising GST rates on job work, intellectual property rights, and admission services from 1 October 2021.

FORM GST RVN – 01: Notice under section 108

GST: far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith.

Rule 161. Continuation of certain recovery proceedings . –

The 1[intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25 .

FORM GST ASMT -10: Notice for intimating discrepancies in the return after scrutiny

This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed:

Notification No. 01/2017 – Central Tax Explained

Understand Notification 01/2017 GST—sections activated on 22 June 2017, impact on registration, composition & GST rollout.