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.

Section 68 – Inspection of goods in movement under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 68 (Inspection of goods in movement) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 67 – Power of inspection, search and seizure under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 67 (Power of inspection, search and seizure) of the Central Goods and Services Tax (CGST) Act, 2017.

Survey of Taxpayers Defaulted to file GSTR-3B GST Return

Taxpayers Defaulted to File GSTR-3B Return

CBEC asked to fill up a feedback form for survey of taxpayers who have not filed GSTR-3B GST tax return for the months of July 2017 and August 2017.

Section 38 – Furnishing details of inward supplies under CGST Act 2017

GSTR-2 Inward Supply Return

Detail analysis of notified Rules and the provisions of Section 38 (Furnishing details of inward supplies) of the Central Goods and Services Tax (CGST) Act, 2017.

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 43 – Matching, reversal and reclaim of reduction in output tax liability under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 43 (Matching, reversal and reclaim of reduction in output tax liability) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 174 – Repeal and saving under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 174 (Repeal and saving) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 173 – Amendment of Act 32 of 1994 under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 173 (Amendment of Act 32 of 1994) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 172 – Removal of difficulties under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 172 (Removal of difficulties) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 171 – Antiprofiteering measure under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 171 (Antiprofiteering measure) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 170 – Rounding off of tax, etc. under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 170 (Rounding off of tax, etc) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 42 – Matching, reversal and reclaim of input tax credit under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 42 (Matching, reversal and reclaim of input tax credit) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 41 – Claim of input tax credit and provisional acceptance thereof under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 41 (Claim of input tax credit and provisional acceptance thereof) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 40 – First return under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 40 (First return) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 39 – Furnishing of returns under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 39 (Furnishing of returns) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 169 – Service of notice in certain circumstances under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 169 (Service of notice in certain circumstances) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 168 – Power to issue instructions or directions under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 168 (Power to issue instructions or directions) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 167 – Delegation of powers under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 167 (Delegation of powers) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 166 Laying of rules, regulations and notifications under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 166 (Laying of rules, regulations and notifications) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 165 Power to make regulations under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 165 (Power to make regulations) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 164 – Power of Government to make rules under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 164 (Power of Government to make rules) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 163 – Levy of fee under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 163 (Levy of fee) of the Central Goods and Services Tax (CGST) Act, 2017.

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