GST > Removal of Difficulty UTGST 2019

Order No. 01/2019-Union Territory Tax: Seeks to supersede Removal of Difficulties Order No. 1/2017 – Union Territory Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.

Subject: Order No. 01/2019-Union Territory Tax: Seeks to supersede Removal of Difficulties Order No. 1/2017 – Union Territory Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.

Order No. 2/2019-Union Territory Tax: To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate)

Order No. 2/2019-Union Territory Tax: S.O.(E). —Whereas, clause (vii) of section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with clause (c) of sub-section (3) of section 31 the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 of the said Act shall issue,

Order No. 3/2019-Union Territory Tax: To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017.

Order No. 3/2019-Union Territory Tax: S.O. (E). –Whereas, clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (2) of section 17 of the Central Goods and Services TaxAct, 2017(12 of 2017) (hereafter in this Order referred to as the “said Act”) provides that the input tax credit shall be restricted to so much of input tax as is attributable to the taxable supplies;