Tag Archives: Goods and Services Tax (GST)

Latest updated notes, news and amendments for Goods and Services Tax (GST) Act 2017, Central tax – CGST, State tax – SGST, Union territory tax- UTGST and integrated tax – IGST.

E-way bill postponed till further Notification

E way bill postponed notification. E-way bill Rule 138D: Facility for uploading information regarding detention of vehicle. FORM GST EWB-04

E-way bill – Inspection and verification of goods

E-way bill Rule 138C: Inspection and verification of goods. FORM GST EWB-03 shall be recorded within 3 days.

E-way bill – Verification of documents and conveyances

e-way bill Rule 138B - verify the e-way bill or the e-way bill number in physical form. Approval of the Commissioner or an officer.

E-way bill – Documents carried by a person-in-charge of a conveyance

Rule 138A: Documents and devices to be carried by a person-in-charge of a conveyance. FORM GST INV-1. Obtain an Invoice Reference Number.

E-way bill Generation – Info furnished prior to movement of goods

FORM GST EWB-01 EWB-02. Rule 138 who will generate e-way bill. Its Validity. No e-way bill is required to be generated.

101 Amendment of the Constitution of India

The Constitution (One Hundred and First Amendment) Act, 2016. Read the detail about One Hundred and First Amendment of the Constitution of India regarding GST i.e. Goods and Services Tax

E-Book on GST Act 2017 in PDF – January 2018 Edition

GST Digital Book

Buy and download latest updated (January 2018 Edition) E-book on GST (Goods and Services Tax) Act, 2017 by AUBSP in PDF/ Kindle format at discounted price.

Section 2 of Central Goods and Services Tax (CGST) Act, 2017

CGST Definitions

Detail analysis of the provisions of clause (1) to (121) of Section 2 (Definitions) of the Central Goods and Services Tax (CGST) Act, 2017.

All Sections of Central Goods and Services Tax (CGST) Act, 2017

CGST All Sections

Download or print all sections from section 1 to 174 of Central Goods and Services Tax (CGST) Act, 2017 in PDF. List of all sections of CGST Act 2017.

GST Payment due date: GST Return Deadline Extended till Jan

GST Return Filing Last Date

CBEC extends due dates for monthly/ quarterly furnishing details of outward supply of goods or services in FORM GSTR-1 for taxpayers till 10 Jan 2018.

Actionable Claim under GST

Actionable Claim under GST

Notes on Clause (1) of Section 2 of the Central Goods and Services Tax Act, 2017. Actionable Claim - Lottery, Betting and Gambling is Goods under GST regime.

Notes on Section 1 of CGST | Central Goods and Services Tax Act, 2017

CGST Section 1

Detail analysis of the provisions of Section 1 (Short title, extent and commencement) of the Central Goods and Services Tax (CGST) Act, 2017.

GST (Make it Simple) by AUBSP JAN 2018 Kindle Edition

GST Digital Book

GST Book you may buy and read free of cost the kindle edition of the GST (Make it Simple) by AUBSP January 2018 Edition ebook from Amazon Kindle Store.

Section 94 – Liability in other cases under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 94 (Liability in other cases) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 93 – Special provisions regarding liability to pay GST under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 93 (Special provisions regarding liability to pay tax, interest or penalty in certain cases) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 92 – Liability of Court of Wards, etc. under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 92 (Liability of Court of Wards, etc.) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 91 – Liability of guardians, trustees, etc. under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 91 (Liability of guardians, trustees, etc.) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 90 – Liability of partners of firm to pay tax under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 90 (Liability of partners of firm to pay tax) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 89 – Liability of directors of private company under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 89 (Liability of directors of private company) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 88 – Liability in case of company in liquidation under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 88 (Liability in case of company in liquidation) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 87 – Liability in case of amalgamation or merger of companies under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 87 (Liability in case of amalgamation or merger of companies) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 86 – Liability of agent and principal under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 86 (Liability of agent and principal) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 85 – Liability in case of transfer of business under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 85 (Liability in case of transfer of business) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 84 – Continuation and validation of certain recovery proceedings under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 84 (Continuation and validation of certain recovery proceedings) of the Central Goods and Services Tax (CGST) Act, 2017.

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