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.

Last Date extended for Pre-Order of GST Book 2017

Pre Order GST Book

Buy and download latest updated (September 2017 Edition) eBook on GST (Goods and Services Tax) Act, 2017 by AUBSP in PDF/ Kindle format at discounted price.

GSTR-1 Revised due date is 10-Oct-17 for July GST Tax Period

GST Return Filing Last Date

CBEC Extends Time Limit for Furnishing GST Details or filing GST Returns (GSTR-1, GSTR-2 and GSTR-3) for the month of July and August 2017.

92283 Crore GST tax Collected from First GST Return Filing

GST Tax Collection

Total GST Revenue Collection for the month of July 2017. Goods and Services Tax paid through first GST return filed by tax payers registered with GSTN.

GST Tax Rates for Goods at 3% as approved by GST Council

GST tax rate 3 percent

Chapter wise GST rates for goods at 3% as decided in the Goods and Services Tax Council Meeting. Download list of goods on which 3% GST shall be levied.

GST Tax Rates for Goods at 0.25% as approved by GST Council

List of Goods at 0.25% GST Rate

Chapter wise GST rates for goods at 0.25% rate as decided in the Goods and Services Tax Council. GST Tax rate 0.25%

GST Reverse Charge Mechanism

GST Reverse Charge Mechanism

Meaning, need, applicability, liability to pay tax and related provisions of GST Reverse charge mechanism under Goods and Services Tax Act.

Section 37 – Furnishing details of outward supplies under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 37 (Furnishing details of outward supplies) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 36 – Period of retention of accounts under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 36 (Period of retention of accounts) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 35 – Accounts and other records under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 35 (Accounts and other records) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 34 – Credit and debit notes under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 34 (Credit and debit notes) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 33 – Amount of tax to be indicated in tax invoice and other documents under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 33 (Amount of tax to be indicated in tax invoice and other documents) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 32 – Prohibition of unauthorised collection of tax under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 32 (Prohibition of unauthorised collection of tax) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 31 – Tax invoice under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 31 (Tax invoice) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 30 – Revocation of cancellation of registration under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 30 (Revocation of cancellation of registration) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 29 – Cancellation of registration under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 29 (Cancellation of registration) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 28 – Amendment of registration under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 28 (Amendment of registration) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 27 – Special provisions relating to casual taxable person and non-resident taxable person under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 27 (Special provisions relating to casual taxable person and non-resident taxable person) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 26 – Deemed Registration under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 26 (Deemed registration) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 25 – Procedure for Registration under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 25 (Procedure for Registration) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 24 – Compulsory registration in certain cases under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 24 (Compulsory registration in certain cases) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 23 – Persons not liable for registration under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 23 (Persons not liable for registration) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 22 – Persons liable for registration under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 22 (Persons liable for registration) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 21 – Manner of recovery of credit distributed in excess under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 21 (Manner of recovery of credit distributed in excess) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 20 – Manner of distribution of credit by Input Service Distributor under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 20 (Manner of distribution of credit by Input Service Distributor) of the Central Goods and Services Tax (CGST) Act, 2017.

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