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GST > Union Territory Tax (Rate) 2021 Notifications

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Notification No. 01/2021 – UTGST Rate Update Explained

Explore Notification No. 01/2021 – Union Territory Tax (Rate). Understand GST rate changes, UTGST amendments, and real-life examples with Finodha’s expert insights.

Notification No. 02/2021 – Union Territory Tax (Rate) Update

Detailed FAQ on Notification No. 02/2021 -UTTR. Learn about UTGST amendments, real examples, and GST Council updates.

Notification No. 03/2021 – UTGST Rate Explained

Notification No. 03/2021 – Union Territory Tax (Rate) amends GST rules for construction projects, clarifying tax liability timing as per 43rd GST Council recommendations.

Notification No. 04/2021 – UTTR GST Rate Reduction

Explore Notification No. 04/2021 – Union Territory Tax (Rate) reducing UTGST rate to 2.5% on COVID-related services for June–September 2021 under GST Council’s 44th meeting.

Corrigendum to Notification No. 05/2021 – UTTR COVID Relief

Read about Corrigendum to Notification No. 05/2021 – Union Territory Tax (Rate) correcting GST code for hand sanitizers under UTGST COVID-19 relief measures, June 2021.

Notification No. 05/2021 – UTTR GST COVID-19 Relief

Learn about Notification No. 05/2021 – Union Territory Tax (Rate), granting concessional GST rates on COVID-19 relief goods like oxygen, ventilators, and medicines.

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.

Notification No. 07/2021 – UTTR GST Exemptions & Updates

Explore Notification No. 07/2021 – Union Territory Tax (Rate), implementing 45th GST Council decisions including AFC Women’s Asia Cup 2022, 12AB trusts & permit services.

Notification No. 08/2021 – UTTR GST Amendments

Learn about Notification No. 08/2021 – Union Territory Tax (Rate) amending GST rates for bio-diesel, renewable energy devices, fortified rice, and railway goods from 1 October 2021.

Notification No. 09/2021 – UTTR GST Exemption on Seeds

Learn about Notification No. 09/2021 – Union Territory Tax (Rate) providing GST exemption on seeds, fruits, and spores used for sowing, effective 1 October 2021.

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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.

FAQs on Sectoral series Exports (Frequently Asked Questions)

Answer: Yes. The procedures relating to exports have been simplified so as to do away with the paperwork and intervention of the department at various stages of exports. The salient features of the scheme of exports under GST regime are as follows:

Section 8. Tax liability on composite and mixed supplies.-

The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:-

Notification No. 32/2021 – Central Tax (7th Amendment Rules)

Know all about Notification No. 32/2021 – Central Tax. Key changes in CGST Rules on e-way bills, return filing with EVC, and Form GST ASMT-14.

Rule 116. Disqualification for misconduct of an authorised representative.-

Important Keyword: Section 116. Table of Contents GST Rule 116. Disqualification for misconduct of an authorised representative.- GST Rule 116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those...

FORM GSTR-5A: Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

Important Keyword: FORM GSTR-5A, database access, retrieval services, non-taxable persons. Table of Contents FORM GSTR-5A Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons...

Notification No. 15/2017 – Union Territory Tax Explained

Understand Notification No. 15/2017 – Union Territory Tax, HSN digit requirements for Lakshadweep businesses, turnover limits, and GST invoice rules.

Rule 3. Intimation for composition levy.

Important Keyword:  rule 24, section 10, FORM GST ITC-03, rule 44. Table of Contents GST Rule 3. Intimation for composition levy. - GST Rule 3. Intimation for composition levy. - (1) Any person who has been granted registration on a provisional basis under clause (b)...

Notification No. 30/2018 – UTGST Explained

Notification No. 30/2018 – Union Territory Tax (Rate) clarifies scope of services under Notification 11/2017, effective 1 Jan 2019.

Circular No. 5/5/2017 – GST: Circular on Bond/LUT in case of exports without payment of integrated tax.

Please refer to Notification No. 16/2017 – GST dated 7th July, 2017 and Circular No. 2/2/2017 – GST dated 5th July, 2017 and Circular No. 4/4/2017 – GST dated 7th July, 2017. A large number of communications have been received from the field formations and exporters citing variation in the interpretation of above referred notification and circulars.

Circular No. 163/19/2021 – GST: GST Rates & Classification

Under Circular No. 163/19/2021-GST on GST rates and classification of goods, including fruits, copra, UPS batteries, renewable energy projects, and more.