Contents
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Part I--Ready Referencer |
1. |
Amendments by Finance Act, 2020 |
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Delinking of date of issuance of debit note from date of issuance of invoice |
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Cancellation of voluntary registration is permitted |
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Extension of date for application of revocation of cancellation of registration |
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No requirement of issuance of TDS certificate |
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Empowering jurisdictional Commissioner to exercise certain powers |
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Certain taxpayers would not be eligible for composition scheme |
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Penalty on beneficiary of passing fraudulent Input Tax Credit |
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Taking fraudulent input tax credit would be punishable offence |
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Other changes in statutory provisions |
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Amendment in Schedule II |
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Retrospective exemption to fishmeal |
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Concessional rate of tax on Pulley, Wheels and Other parts |
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Retrospective restriction on refund of compensation cess on tobacco products |
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Effective date of amendments |
2. |
GST Compliance Calendar 2020-21 |
3. |
Time Limits/Due Dates under GST |
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Time limits/due dates of various Forms, statements, procedures under GST |
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--Registration |
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--Payment of tax |
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--Issuance of tax invoice and bill of supply and maintenance of accounts |
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--Furnishing of GST returns and statements |
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--Maintenance of books of accounts and records |
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--E-way bill |
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--Composition levy |
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--Tax deduction at source |
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--Tax collection at source |
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--Job work |
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--Input tax credit |
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--Refund |
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--Audit and Assessment |
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--Demand and recovery of tax |
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--Advance Ruling |
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--Appeal and revisions |
4. |
Due Date of Furnishing GST Returns and Extension Thereof |
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Form, periodicity and due date of furnishing GST returns and statements |
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Extension of due date of furnishing Form GSTR-1 for certain periods |
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Extension of due date of furnishing Form GSTR-3B for certain periods |
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Extension of due date of furnishing Form GSTR-4 |
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Extension of due date of furnishing Form GSTR-7 |
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Extension of due date of furnishing Form ITC-04 |
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Extension of due date of furnishing Form GSTR-9 and GSTR-9C |
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Extension of due date of furnishing final return in Form GSTR-10 |
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Extension of due date of furnishing other GST Returns and Forms |
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Extension of due date of compliances during lockdown period due to COVID-19 |
5. |
Forms under GST |
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Forms relevant to registration |
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Forms relevant to payment of tax |
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Return Forms |
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Forms relevant to e-way bills |
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Forms relevant to composition levy |
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Forms relevant to input tax credit |
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Forms relevant to refund |
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Forms relevant to Audit |
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Forms relevant to Inspection, Search and Seizure |
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Forms relevant to assessment |
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Forms relevant to demand and recovery |
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Forms relevant to Offences and Compounding thereof |
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Forms relevant to Advance Ruling |
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Forms relevant to appeals and revisions |
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Forms relevant to GST Practitioners |
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Forms relevant to invoices |
6. |
Exempted Services |
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Exempted services under CGST Act |
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Exempted services under IGST Act |
7. |
Rates of Tax on Services |
8. |
Services Chargeable to Tax on Reverse Charge Basis |
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Services chargeable to tax on reverse charge basis under section 9(3) |
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Services chargeable to tax on reverse charge under section 9(4) |
9. |
Goods Chargeable to Tax on Reverse Charge Basis |
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Goods chargeable to tax on reverse charge basis under section 9(3) |
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Reverse charge on supply of taxable goods or services by an unregistered dealer to a registered dealer [Position effective upto 31-1-2019] |
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Reverse charge on receipt of specified goods or services or both by certain class of registered persons from unregistered persons [Position effective from 1-2-2019] |
10. |
Interest, Late Fee and Penalties |
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Interest chargeable from and payable to a taxpayer |
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Interest under section 50(1) is chargeable on net tax liability |
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Issuance of show cause notice is necessary before demanding interest |
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Recovery of interest without initiating adjudicating process is not sustainable |
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Conditional lowering of interest rate due to spread of COVID-19 |
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Late fee payable for failure to furnish returns or statements |
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Reduction of late fee for failure to furnish various returns and forms |
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Waiver of late fee for failure to furnish Form GSTR-3B for certain periods |
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Waiver of late fee for failure to furnish Form GSTR-1 |
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Waiver of late fee for failure to furnish GSTR-4 |
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Waiver of late fee for failure to furnish GSTR-6 |
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Penalties imposable under CGST Act |
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Part II--Ready Reckoner |
11. |
Goods and Services Tax : An Overview |
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What is Goods and Services Tax? |
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Central taxes subsumed within GST regime |
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States taxes subsumed within GST regime |
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Taxes/levies not subsumed within GST |
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Structure of GST in India |
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Tax is leviable on supply of goods or services |
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Goods--Meaning |
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Services--Meaning |
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Money is regarded neither goods nor service |
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Items not constituting transaction in money, thereby constituting service |
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Securities are regarded neither as goods nor service |
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Transactions in repos and reverse repos |
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Subscription to or trading in Commercial Paper (CP) or Certificates of Deposit (CD) |
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Forward contracts in commodities and currencies |
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Future contracts |
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Classification of goods and services |
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Import of goods or services |
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Export of goods |
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Rates of GST |
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Composition scheme |
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Input tax credit |
12. |
Levy and Collection of Tax |
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Power to levy GST |
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Legislative scheme of levy of GST |
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Levy of Central Goods and Services Tax (CGST) |
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Intra-State supply of goods--Meaning |
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Intra-State supply of services--Meaning |
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Rates of CGST |
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Levy of State Goods and Services Tax |
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Levy of Union Territory Goods and Services Tax |
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Levy of Integrated Goods and Services Tax |
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Taxable event under GST |
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Supplies made without consideration--Taxability |
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Giving away essential commodities by a charitable institution--Taxability |
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Tax is payable by a taxable person |
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Person--Meaning |
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Person having more than one registration--Effect of |
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Different establishments of a person |
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Levy of tax on Reverse Charge basis on certain notified services |
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Reverse charge on supply of goods or services received from unregistered supplier [Position upto 31-1-2019] |
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Reverse charge on supply of goods or services received from unregistered supplier [Position effective from 1-2-2019] |
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Payment of tax under composition levy |
13. |
Levy of IGST |
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IGST is leviable on inter-State supplies of goods or services |
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No IGST leviable on supply of alcoholic liquor for human consumption |
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Tax on supply of petroleum crude, high speed diesel to be levied at a later date |
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Levy of tax on import of goods into India |
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Inter-State supply |
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Supply of goods in the course of inter-State trade or commerce |
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Supply of goods imported into territory of India |
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Supply of services in the course of inter-State trade or commerce |
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Location of recipient of services |
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Location of supplier of services |
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Fixed establishment |
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Inter-state movement of various modes of conveyance between distrinct persons--Taxability of |
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Supply of services imported into territory of India |
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Supply of goods or services outside India |
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Supplies in territorial waters |
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Compulsory registration |
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No benefit of composition levy |
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Levy of IGST on reverse charge basis |
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Exemption i.r.o. import of services by a SEZ unit or developer of SEZ |
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Exemption i.r.o. services received by a person located in non-taxable territory |
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Exemption i.r.o. import of services by United Nations |
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Exemption i.r.o. import of services by Foreign diplomatic mission |
14. |
Meaning and Scope of Supply |
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Taxable event under GST |
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Meaning and scope of supply |
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Import of goods is not supply under GST |
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Taxability of self-supplies |
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Transfer of both title and possession is necessary |
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Supply must be made in the course or furtherance of business |
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Business--Definition |
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Scope of the expression 'supply made in the course or furtherance of business' |
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Supply by a taxable person |
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Person ceased to be a taxable person--Consequences of |
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Clarifications in Tweet FAQs |
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Consideration--Meaning |
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Activities that are treated as supply even if made without consideration |
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Supply made without consideration--Taxability |
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Activities or Transactions which are treated as supply of goods |
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Activities or Transactions which are treated as supply of services |
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Activities which are regarded neither supply of goods nor supply of services |
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Activities or transactions specified in Schedule III |
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Levy of tax on director remuneration |
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Taxability of fee/penalty paid to Consumer Disputes Redressal Commission |
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Activities which are neither supply of goods nor supply of services |
15. |
Composite and Mixed Supply |
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Composite supply--Meaning |
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Composite supply v/s naturally bundled services |
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Principal supply--Meaning |
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Two or more supplies should be taxable supplies |
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Tax liability on a composite supply |
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Time of supply in case of composite supply |
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Examples of two or more supplies naturally bundled in ordinary course of business |
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Indicators, whether services are bundled in the ordinary course of business |
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Mixed supply--Definition |
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Taxability of mixed supply |
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Time of supply in case of mixed supplies |
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Example of elements of services not naturally bundled in ordinary course of business |
16. |
Time of Supply of Goods |
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Incidence of tax is supply of goods or services or both |
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Time of supply of goods, generally |
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No tax is leviable on receipt of advance for supply of goods |
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Receipt of petty amount in excess of the amount indicated in tax invoice |
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Extent of supply |
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Provision illustrated |
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Time of supply of goods in case of reverse charge |
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Meaning of "recipient" of supply of goods or services or both |
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Date on which payment is made--Meaning |
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Time of supply in case of supply of vouchers |
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Time of supply in other cases |
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Time of supply vis-a-vis addition in value by way of interest, late fee or penalty |
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Time of supply of goods or services in case of change in rate of tax |
17. |
Time of Supply of Services |
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Time of supply of services, generally |
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Time of supply in case of receipt of petty amount in excess of amount indicated in tax invoice |
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Extent of supply |
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Date of receipt of payment--Meaning |
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Provision illustrated |
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Time of supply of services in case of reverse charge |
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Where determination of time of supply is not possible |
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Time of supply in case of supply by associated enterprises |
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Time of supply in case of supply of vouchers |
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Residuary rule for determination of time of supply of service |
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Time of supply vis-a-vis addition in value of supply by way of interest, late fee or penalty |
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Time of supply of goods or services in case of change in rate of tax |
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Time of supply in case of continuous supply of services |
18. |
Place of Supply |
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Significance of determination of place of supply |
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Place of supply of goods other than supply of goods imported into, or exported from India |
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Place of supply of goods imported into, or exported from India |
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Place of supply of services, where location of supplier and recipient is in India |
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Place of supply of services, generally |
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Services related to immovable property |
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Where immovable property or boat is located or intended to be located outside India |
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Where immovable property or boat or vessel is located in more than one State or Union territory |
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Personalized services |
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Services relating to training and performance appraisal |
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Services by way of admission to an event |
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Services provided by way organisation of event or assigning sponsorship to such event |
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Services by way of transportation of goods |
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Passenger transportation service |
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Services on board a conveyance |
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Telecommunication, broadcasting, cable, DTH services |
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Banking and other financial services |
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Insurance services |
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Advertisement services to Government, local authority, etc. |
19. |
Exempted, Nil-Rated and Non-Taxable Supply |
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Exempt supply--Meaning |
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Non-taxable supply--Meaning |
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Activities not regarded as supply of goods or services |
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Activities or transactions notified by Government under section 7(2) |
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Zero rated supply |
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Difference between 'exempt supply' and 'zero-rated supply' |
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Nil rated supply |
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Power to grant exemption by Central Government |
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Exemption i.r.o. supply of certain goods |
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Conditional exemption in respect of certain goods |
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Exemption i.r.o. supply of goods by CSD to certain persons |
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Exemption from levy of tax on reverse charge basis under section 9(4) |
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Exemption i.r.o. supply of services or goods received by a deductor |
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Exemption i.r.o. purchase of second hand goods by certain dealers |
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Exemption i.r.o. supply of certain services |
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Exemption i.r.o. import of goods or services by a unit or developer in SEZ |
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Exemption i.r.o. import of services by a unit or a developer in the SEZ |
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Exemption i.r.o. intra-State supply of heavy water and nuclear fuels |
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Exemption i.r.o. grant of licence to explore crude and natural gas |
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Exemption i.r.o. inter-State supply of Skimmed milk powder or milk |
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Exemption i.r.o. custom duty leviable on royalties and license fees |
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Exemption i.r.o. intra-State supply of gold by Nominated Agency |
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Exemption in respect of goods supplied to FAO of United Nations |
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Concessional rate of tax in respect of supply of goods to specified institutions |
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Exemption i.r.o. supply of goods by retail outlets to an international tourist |
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Exemption i.r.o. supply of services by intermediary to person outside India |
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Concessional rate of tax in respect of old and used vehicles |
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Concessional rate of tax in respect of handicraft goods |
20. |
Composition Levy |
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Persons eligible to opt for composition levy |
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Aggregate turnover--Meaning |
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Treatment of exempt supply including interest and discount |
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Rate of tax under composition levy |
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Turnover in State |
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Persons not eligible to opt for composition levy |
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Persons engaged in manufacture of notified goods are not eligible |
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Conditions and restrictions applicable to composition dealers |
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Persons engaged in supply of services are not eligible to opt for composition levy |
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Persons making supply of non-taxable goods are not eligible |
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Persons making inter-State supplies of goods cannot opt composition levy |
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Persons making supply of goods through an electronic commerce operator |
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All registered persons having same PAN are required to opt for composition levy |
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When option to pay tax under composition scheme would lapse |
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Composition dealer cannot collect tax nor can take input tax credit |
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Levy of tax on reverse charge basis i.r.o. receipt of notified goods or services |
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Levy of tax on reverse charge basis in respect of receipt of goods or services from unregistered dealers |
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Filing of intimation for composition levy |
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Filing of fresh declaration for subsequent years not required |
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Switching over from normal levy to composition levy--Consequences of |
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Effective date for composition levy |
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Validity of composition levy |
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Consequences of ceasing to satisfy conditions of composition scheme |
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Suo motu withdrawal of scheme by registered person |
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Denial of option to pay tax under composition scheme by proper officer |
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Composition dealers are required to issue Bill of Supply |
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Details required to be contained on a Bill of Supply |
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No need to issue bill of supply in certain cases |
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Issuance of invoice by a registered person paying tax under reverse charge basis |
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Periodicity and due date for payment of tax for composition dealers |
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Furnishing of quarterly statement by a composition taxpayer |
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Furnishing of annual return |
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Payment of tax due on return |
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Furnishing of nil return is mandatory |
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Rectification of omission or incorrect particulars in return |
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Violation of conditions of composition scheme--Consequences of |
21. |
Special Composition Scheme |
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What is special composition scheme? |
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Meaning of 'first supplies of goods or services or both' |
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Interest or discount is not included in aggregate turnover |
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Registered persons eligible to opt for Special Composition Scheme |
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Supplier of goods not eligible to opt for special composition scheme |
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All registered persons having same PAN are required to pay tax at the rate of 6% |
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Tax at the rate of 6% shall be paid on all outward supplies |
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Payment of tax on reverse charge basis under sections 9(3) and 9(4) |
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Taxpayer cannot collect tax |
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Applicability of CGST Rules to persons opting special composition scheme |
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Payment of input tax credit in respect of inputs held in stock |
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Taxpayer is required to issue bill of supply |
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Furnishing of quarterly statement of payment of tax |
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Furnishing of annual return |
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Taxpayer ceasing to avail benefit of Scheme--Consequences of |
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Procedure for opting for special composition scheme |
22. |
Levy of Tax on Reverse Charge Basis |
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Concept of reverse charge |
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Reverse charge--Meaning |
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Applicability of reverse charge under different circumstances |
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Supply of goods or services notified by Government |
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Reverse charge on receipt of goods or services by a registered person from unregistered person [Position effective upto 31-1-2019] |
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Exemption from levy of tax on reverse charge under section 9(4) |
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Reverse charge on receipt of goods or services by a registered person from an unregistered person [Position effective from 1-4-2019] |
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Persons making supplies covered by reverse charge are not required to get registered |
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Input tax credit cannot be utilized for payment of tax on reverse charge basis |
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Tax paid on reverse charge basis can be claimed as input tax credit |
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Recipient of goods or services is required to get registered |
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Issuance of tax invoice by recipient of goods or services |
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Issuance of payment voucher by recipient of goods or supply |
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Time of supply of goods covered by reverse charge |
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Time of supply of services covered by reverse charge |
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Time of supply made by an associated enterprises located outside India |
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Value attracting reverse charge is not included in aggregate turnover |
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Supplies chargeable to tax on reverse charge basis are regarded as exempt supplies in the hands of supplier |
23. |
Tax Deduction at Source |
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Persons required to deduct tax at source |
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Date from which tax is required to be deducted |
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Threshold amount above which tax is required to be deducted |
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Taxes are not included in value |
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Practical Questions and answers on value from GST FAQs dt. 15-12-2018 |
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Rate of tax deduction at source |
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Cases, where no tax is required to be deducted at source |
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Supply received from any unregistered person--Liability to pay tax on RCM |
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Compulsory registration |
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Payment of tax deducted at source |
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Return of tax deduction at source |
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Late fee for failure to furnish TDS Return |
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Certificate of tax deduction at source |
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Late fee for failure to furnish certificate of tax deducted at source |
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Credit of tax deducted at source |
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Payment of interest |
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Determination of amount in default |
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Refund of tax deducted at source |
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Penalty for failure to deduct or deposit tax deducted at source |
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Sale made under old law and invoice issued before appointed day--Effect of |
24. |
Electronic Commerce Operator |
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Meaning of electronic commerce and electronic commerce operator |
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Compulsory registration in certain cases |
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Liability of electronic commerce operator to pay tax i.r.o. certain services |
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No liability to get registered under section 24(ix) in certain cases |
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Person liable to pay tax in certain cases |
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Collection of tax at source by electronic commerce operator |
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Cases, where no tax is required to be collected at source |
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Point of time for collection of tax at source |
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Net value of taxable supplies--Meaning and scope |
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Payment of tax collected at source |
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Furnishing of monthly statement of supplies |
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Credit of tax collected at source |
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Matching of details and communication of discrepancies |
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Rectification of omission or incorrect particulars furnished in monthly return |
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Maximum time period of rectification |
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Furnishing of annual statement |
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Deputy Commissioner may require furnishing of details |
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Penalty for non-collection/short collection/non-deposit of tax |
25. |
Casual Taxable Person or Non-Resident Person |
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Casual taxable person--Meaning |
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Non-resident taxable person--Definition |
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Difference between a casual taxable person and a non-resident taxable person |
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Compulsory registration for casual taxable person and non-resident taxable person |
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Exemption from obtaining registration in certain cases |
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Application for registration to be filed 5 days prior to commencement of business |
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Taxable supply can be made only after taking registration |
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Procedure for grant of registration to a non-resident taxable person |
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Liability to pay advance tax |
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Utilization of tax deposited |
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Payment of additional advance tax |
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Validity period of registration |
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Application for extension in period of operation |
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Facility of composition scheme is not available |
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Refund of advance tax only after furnishing of monthly returns |
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No requirement of furnishing annual return |
26. |
Job Work |
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Job work--Meaning |
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Sending of inputs and capital goods to a job worker and return thereof |
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Removal of inputs or capital goods to a job worker without payment of tax |
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Procedure for removal of inputs or capital goods to job worker |
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Return or supply of inputs or capital goods after completion of job work |
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Where inputs sent for job-work are not received back within prescribed period |
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Where capital goods sent for job-work are not received back within prescribed period |
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Supply of waste and scrap generated during job work |
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Documents required to be issued |
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Responsibilities of a job worker |
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Supply of goods by principal from place of business of job worker |
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Value of goods supplied by job worker is included in turnover of principal |
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Taking of input tax credit in respect of inputs sent for job work |
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Taking input tax credit in respect of capital goods sent for job work |
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Principal is required to declare place of job-worker as his additional place of business |
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Job work provisions are not applicable to exempted or non-taxable goods |
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Accounts of inputs or capital goods to be maintained by the principal |
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Registration requirement |
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Generation of e-way bill for movement of goods for job work |
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Inputs removed for job work prior to appointed day but returned on or after appointed day--Treatment of |
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Semi-finished goods removed for job work and returned on or after appointed day--Treatment of |
27. |
Value of Taxable Supply |
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Tax is leviable on value |
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Transaction value is value of taxable supply |
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Supplier and recipient of supply are not related |
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Items to be included in value of supply |
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Deduction of discount |
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Treatment of packing material |
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Determination of value as per CGST Rules |
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Determination of value of supply where consideration not wholly in money |
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Open market value--Meaning |
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Supply of goods or services or both of like kind and quality--Meaning |
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Supply of goods or services or both between distinct or related persons |
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Distinct persons |
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Value of supply of goods made or received through an agent |
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Where value of supply of goods is not determinable as per rule 29(a) |
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Value of supply of goods or services or both based on cost |
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Determination of value in case of del-credere agent services |
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Residual method for determination of value |
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Value of supply in case of lottery |
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Value of supply in case of betting, gambling, and horse racing |
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Value of supply of services in relation to purchase or sale of foreign currency, including money changing |
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Value of supply of service in relation to booking of ticket for travel by air |
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Value of supply of services in relation to life insurance business |
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Determination of value of second hand goods |
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Value of token, voucher, coupon, etc. |
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Nil value for notified taxable services |
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Value of supply of services in cases where Kerala Flood Cess is Applicable |
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Determination of value of supply of service in case of pure agent |
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Rate of exchange for determination of value |
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Where value of supply is inclusive of tax |
28. |
Input Tax Credit |
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Statutory provisions governing input tax credit |
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Taking of input tax credit |
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Important terms--Defined |
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Conditions for taking input tax credit |
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Restriction on availment of ITC not reflected in Form 2A |
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Goods or services not eligible for input tax credit [Position upto 31-1-2019] |
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Goods or services not eligible for input tax credit [Position w.e.f. 1-2-2019] |
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No ITC allowable i.r.o. goods disposed of by way of gifts or free samples |
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Input tax credit in respect of 'buy one get one free' offer |
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Input tax credit in respect of discounts including 'buy more save more' offers |
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Documents required for claiming input tax credit |
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Documents must contain prescribed particulars |
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Order of utilization of input tax credit |
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Time limit for claiming input tax credit |
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Reversal of input tax credit in case of non-payment of consideration |
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Power of Commissioner to restrict availment of input tax credit |
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No input tax credit allowable if depreciation is claimed on tax component |
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Input tax credit on capital goods is allowable in one instalment |
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Transfer of credit on obtaining separate registration for multiple places of business within a State or Union Territory |
29. |
Input Tax Credit in Special Circumstances |
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Statutory provisions governing availability of input tax credit under special circumstances |
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Goods or services or both used partly for business and partly for non-business purpose--Allowability of input tax credit |
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Goods or services or both used partly for effecting taxable supplies and partly for effecting exempt supplies |
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Exempt supply--Meaning and scope |
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Manner of determination of input tax credit under sections 17(1) or 17(2) |
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Calculation of eligible input tax credit, finally |
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Calculation of Input Tax Credit in case of supply of services covered by clause (b) of paragraph 5 of the Schedule II |
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Calculation of input tax credit in case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the CGST Act, finally |
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Manner of determination of input tax credit in respect of capital goods and reversal thereof |
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Manner of determination of input tax credit in respect of capital goods in case of construction services |
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Other points relevant to calculation of ITC in respect of capital goods |
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Special provisions for availing of input tax credit by banking company, financial institution, etc. |
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Procedure to be followed by a banking company or a financial institution |
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Input tax credit on inputs held in stock at the time of taking registration |
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Input tax credit on inputs held in stock at the time of taking voluntary registration |
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Input tax credit in case of switching over from composition levy to normal scheme |
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Input tax credit in case of exempt supply becoming taxable supply |
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Procedure to be followed for taking input tax credit under section 18(1) |
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Transfer of credit on sale, merger, amalgamation, lease or transfer of a business |
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Input tax credit in case of switching over from normal scheme to composition levy or in case of goods or services or both becoming exempt |
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Manner of reversal of credit under section 18(4) |
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Supply of capital goods or plant and machinery on which input tax credit has been taken--Consequences of |
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Transfer of ITC within same State or Union territory |
30. |
Input Tax Credit Vis-a-Vis Job Work |
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Procedure for removal of inputs or capital goods for job work |
|
Principal is allowed to take input tax credit on inputs sent to job-worker |
|
Inputs sent for job-work, not received back within prescribed period--Consequences of |
|
Input tax credit on capital goods sent to a job-worker |
|
Capital goods--Meaning |
|
Input tax credit is allowable even on capital goods sent directly to a job worker |
|
Capital goods not received back within three years--Consequences of |
|
Conditions and restriction in respect of inputs and capital goods sent to job worker |
31. |
Input Service Distributor |
|
Concept of input service distributor |
|
Input service distributor--Definition |
|
Registration as ISD |
|
Filing of return by ISD |
|
Manner of distribution of credit by ISD |
|
Reduction of amount of input tax credit--Consequences of |
|
Furnishing of details of ISD credit note in Form GSTR-6 |
|
Conditions to be satisfied for distribution of input tax credit |
|
Relevant period--Definition |
|
Recipient of credit--Defined |
|
Turnover--Defined |
|
Details required to be contained in an ISD invoice or an ISD credit note |
|
Details required to be contained in a credit or debit note to transfer credit of common input services to Input Service Distributor |
|
Manner of recovery of credit distributed in excess |
|
Transitional provisions in respect of distribution of service tax credit |
|
Penalty for distribution of credit wrongly |
32. |
Import of Goods or Services |
|
Important terms--Defined |
|
Import of goods or services is regarded as inter-State supply |
|
Taxability of import of services made on or after 1-7-2017 |
|
Place of supply of goods imported into India |
|
Place of supply of services imported into India |
|
Place of supply of services where location of supplier or recipient is outside India |
|
Place of supply of services supplied in respect of goods |
|
Services provided in physical presence of an individual |
|
Services supplied directly in relation to an immovable property |
|
Services by way of admission to any event, celebration, fair, etc. |
|
Services supplied by a banking company to account holders |
|
Intermediary services |
|
Services consisting of hiring of means of transport |
|
Services of transportation of goods |
|
Passenger transportation services |
|
Services provided on board a conveyance |
|
Online information and database access or retrieval services |
|
Place of supply of research and development services related to pharmaceutical sector |
|
Place of supply of maintenance, repair or overhaul service in respect of aircrafts, aircraft engines, etc. |
33. |
Assessment of Tax under GST |
|
I. ASSESSMENT UNDER GST--GENERAL PROVISIONS |
|
Statutory provisions dealing with assessment of tax under GST |
|
Meaning of assessment |
|
II. SELF-ASSESSMENT |
|
Self-assessment |
|
Tax period--Meaning |
|
III. PROVISIONAL ASSESSMENT |
|
Cases in which provisional assessment is sought to be made |
|
Manner of furnishing request for provisional assessment |
|
Issue of notice by proper officer |
|
Passing of order by proper officer |
|
Time limit for passing of order |
|
Execution of bond |
|
Finalization of provisional assessment |
|
Liability to pay interest |
|
Release of security |
|
Excess tax paid may be adjusted against short-payment |
|
Refund claim can be filed online only |
|
Payment of interest on refund |
|
Demand can be raised only after finalization of duty |
|
Failure to file statement of provisional assessment--Effect of |
|
Assessment is provisional for all purposes |
|
IV. SCRUTINY OF RETURNS |
|
Who can scrutinize returns? |
|
Intimation of discrepancies noticed |
|
Payment of tax or furnishing of explanation by taxable person |
|
No further action if explanation is found acceptable |
|
Consequences upon failure to furnish satisfactory explanation |
|
V. BEST-JUDGMENT ASSESSMENT |
|
Who are non-filers of returns? |
|
What is best-judgment assessment? |
|
Order of assessment |
|
Time period for passing best-judgment assessment order |
|
Withdrawal of best-judgment assessment |
|
Procedure for making best-judgment assessment order |
|
Standard Operating Procedure to be followed in case of non-filers of return |
|
VI. ASSESSMENT OF UNREGISTERED PERSONS |
|
Manner of making assessment of unregistered person |
|
Grant of opportunity of being heard |
|
VII. SUMMARY ASSESSMENT |
|
When is summary assessment resorted to? |
|
Summary assessment, where the taxable person is not ascertainable |
|
Withdrawal of summary assessment |
34. |
Demands of Tax and Adjudication Proceeding |
|
Statutory provisions dealing with demand and recovery of tax |
|
Comparative chart showing scheme of provisions under sections 73 and 74 |
|
I. DEMAND AND RECOVERY OF TAX UNDER SECTION 73 |
|
Cases when provisions of section 73 be invoked |
|
Issuance of show cause notice |
|
Time limit for issuance of notice |
|
Issuance of statement for subsequent period on the same ground |
|
Payment of tax before issue of show cause notice--Effect of |
|
Issuance of show cause notice for recovery of amount falling short |
|
No penalty imposable where tax is paid within 30 days of issuance of show cause notice |
|
Payment of tax would not absolve from prosecution proceeding |
|
Determination of tax, interest and penalty |
|
Time limit for issuing order under section 73(9) |
|
Imposition penalty upon failure to pay self-assessed tax |
|
Conclusion of proceeding in respect of co-noticee |
|
II. DEMAND AND RECOVERY OF TAX UNDER SECTION 74 |
|
When can provisions of section 74 be invoked? |
|
Suppression--Meaning of |
|
Issuance of show cause notice |
|
Time limit for issuance of notice |
|
Issuance of statement for subsequent period on the same ground |
|
Corrigendum to show cause notice--Validity |
|
Allegation of fraud or wilful-misstatement or suppression of facts to be set out in show cause notice |
|
Department being aware of activity of assessee--Allegation of fraud, wilful mis-statement is not sustainable |
|
No mala fide intention on part of assessee--Extended period cannot be invoked |
|
Payment of tax and interest before issue of show cause notice--Effect of |
|
Issuance of show cause notice for recovery of amount falling short |
|
Tax, interest and 25% of penalty paid within 30 days of issuance of show cause notice--Consequences of |
|
Payment of tax would not absolve from prosecution proceeding |
|
Determination of tax, interest and penalty |
|
Time limit for making order under sub-section (10) of section 74 |
|
Tax, interest and 50% of penalty paid within 30 days of issuance of adjudication order--Consequences of |
|
Payment of tax would not absolve from prosecution proceeding |
|
Conclusion of proceeding in respect of co-noticee |
|
III. GENERAL PROVISIONS RELATING TO DETERMINATION OF TAX |
|
Effect of stay of service of notice or issuance of order--Effect of |
|
Demand of tax for normal limitation period would be sustainable where demand for extended period is quashed |
|
Order required to be issued in pursuance of direction of Tribunal |
|
Opportunity of personal hearing |
|
Adjournment of hearing |
|
Relevant facts and basis of decision to be set out in order |
|
Adjudication order cannot travel beyond show-cause notice |
|
Modification of interest and penalty consequent to modification of demand |
|
Deemed conclusion of adjudication proceeding after specified period |
|
Exclusion of certain period for passing adjudication order |
|
Self-assessed tax is liable to be recovered under section 79 |
|
No penalty imposable under other provisions where penalty is imposed under section 73 or 74 |
|
Tax to be deposited within 90 days |
|
Generation and quoting of DIN |
35. |
Recovery of Tax, Interest and Penalty |
|
Amount collected as CGST is required to be deposited to Government |
|
Issue of show cause notice requiring payment of tax and penalty |
|
Determination of amount due to be paid |
|
Interest is also payable |
|
Opportunity of hearing to be granted upon request |
|
Time limit for passing order |
|
Period of stay to be excluded from limitation period |
|
Relevant facts and basis of decision to be set out in order |
|
Amount paid would be adjusted against tax payable in respect of related supply |
|
Refund of amount paid |
|
Tax wrongfully collected and paid to Central Government or State Government shall be refunded |
|
Integrated tax wrongly paid on intra-State supply would be adjusted against tax liability without payment of interest |
|
Initiation of recovery proceedings |
|
Recovery of tax |
|
Deduction from amount payable to assessee |
|
Sale of goods belonging to taxable person |
|
Recovery by a garnishee order (i.e. recovery from a third party) |
|
Distraining and detaining movable or immovable property belonging to assessee |
|
Recovery of amount as arrear of land revenue |
|
Recovery of amount as fine under Code of Criminal Procedure, 1973 |
|
Recovery of amount in the manner laid down in any bond or instrument |
|
Power of proper officer of State tax or Union territory to recover amount as arrear of State tax or Union territory tax |
|
Recovery through execution of a decree, etc. |
|
Recovery by sale of movable or immovable property |
|
Disposal of proceeds of sale of goods and movable or immovable property |
|
Attachment of debt and shares, etc. |
|
Recovery from surety |
|
Payment of tax and other amount in instalments |
|
Transfer of property to be void in certain cases |
|
Tax to be first charge on property |
|
Provisional attachment to protect revenue in certain cases |
|
Procedure to be followed for making provisional attachment |
|
Continuation and validation of certain recovery proceedings |
36. |
Refund of Tax |
|
Cases in which refund is allowable |
|
Refund of tax paid under existing law |
|
Time limit for claiming refund |
|
Relevant date--Meaning |
|
Manner of filing refund claim |
|
New procedure for processing of refund applications |
|
Assignment of refund applications to concerned authority |
|
Furnishing of returns in Form GSTR-1 and Form GSTR-3B is necessary |
|
Filing of undertaking by applicant |
|
Periodicity of refund claim |
|
Deficiency memos |
|
Scrutiny of refund application |
|
Procedure for rejection of refund claim |
|
Refund sanction order shall be issued by single authority only |
|
Disbursement of refund through PFMS |
|
Calculation of interest payable to assessee |
|
Adjustment of refund against outstanding demand |
|
Refund of integrated tax paid on supply of goods to tourist leaving India |
|
Manual filing and processing of refund claims |
|
Procedure for filing application and processing of refund claim upto 25-9-2019 |
|
Electronic filing and processing of refund |
|
Refund of balance in electronic cash ledger |
|
Refund of tax in respect of zero rated supply |
|
Refund in case of supply to SEZ unit or SEZ developer |
|
Refund in case of deemed export |
|
Refund of unutilized input tax credit |
|
Manner of determining refund under inverted duty structure |
|
Calculation of refund of unutilised input tax credit in case of zero-rated supply |
|
Cases, where exporter cannot use route of payment of IGST and taking refund |
|
Refund of Integrated Tax paid on goods or services exported out of India |
|
Documents required to be accompanied with refund application |
|
Procedure of refund in case of export under bond or LUT |
|
Recovery of refund of unutilsed ITC or IGST paid on export of goods |
|
Documents not required to be enclosed where amount of refund is lower |
|
Cases where declaration or certificate is not required to be furnished |
|
Procedure for acknowledgment of refund application |
|
Refund of TDS/TCS deposited in excess |
|
Order of refund and time period for making such order |
|
Grant of provisional refund |
|
Order sanctioning refund |
|
Withholding of refund amount |
|
Refund of tax paid by casual taxable person or a non-resident taxable person |
|
Refund to retail outlets established at departure area of International Airport |
|
Procedure for claiming refund subsequent to favourable order in appeal |
|
Refund for a period under which NIL refund application has been filed |
|
Applicability of principle of unjust enrichment |
|
Cases where bar of unjust enrichment does not apply |
|
No refund is allowable below Rs. 1000 |
|
Refund of tax paid under existing law |
|
Transitional provisions vis-a-vis processing and allowability of refund claim |
|
Interest on delayed refund |
37. |
Zero Rated Supply |
|
Treatment of export of goods or services under GST |
|
Zero-rated supply--Meaning |
|
Export of goods--Meaning |
|
Goods sent out of India for exhibition is not zero rated supply |
|
Export of service--Meaning |
|
Supply of goods or services to SEZ Developer or SEZ unit |
|
Deemed export |
|
Input tax credit may be availed of for making zero-rated supplies |
|
Apportionment of credit is not required in case of zero-rated supplies |
|
Concessional rate of tax in case of supply of goods to an exporter |
|
Exemption i.r.o. supply of services having place of supply in Nepal or Bhutan |
|
Exemption i.r.o. services supplies to establishment of a person outside India |
|
Exemption i.r.o. services provided by a tour operator to a foreign tourists |
|
Time period for furnishing proof of export |
|
Eligibility to export under LUT |
|
Conditions and safeguards under which LUT may be furnished |
|
Validity period of LUT |
|
No LUT required in case of zero rated supply of exempted goods |
|
Form of bond or LUT |
|
Self-declaration about non-prosecution |
|
Time period for filing LUT or Bond |
|
Time period for acceptance of LUT or Bond |
|
LUT may be furnished even after export |
|
Requirement of furnishing Bank guarantee |
|
Clarification regarding running bond |
|
Sealing by officers |
|
Purchases from manufacturer and Form CT-1 |
|
Supplies to Export Oriented Units |
|
Realization of export proceeds in Indian Rupee |
|
LUT/Bond shall be accepted by jurisdictional Deputy/Assistant Commissioner |
|
Exports made after specified period |
|
Discrepancy between value of GST invoice and shipping bill/bill of export |
38. |
Audits under GST |
|
Statutory provisions dealing with audit of accounts |
|
Audit--Defined |
|
I. ANNUAL AUDIT UNDER SECTION 35(5) |
|
Persons required to get his accounts audited |
|
Persons not required to get accounts audited |
|
Who can perform audit under section 35(5) |
|
Submission of audit report and reconciliation statement |
|
Due date of furnishing audit report |
|
Furnishing of annual return along with audited annual accounts |
|
II. AUDIT BY TAX AUTHORITIES |
|
Who can conduct audit of business transactions |
|
Periodicity of audit |
|
Place, where audit may be conducted |
|
Fifteen working days advance notice |
|
Time period of completion of audit |
|
Commencement of audit--Meaning of |
|
Duties of registered person |
|
Scope of audit |
|
Intimation of findings and discrepancies to registered person |
|
Initiation of action for recovery of tax not paid, short-paid, etc. |
|
III. SPECIAL AUDIT |
|
Officer empowered to give direction for special audit |
|
Cases, where direction for special audit can be given |
|
Approval of Commissioner is necessary |
|
Persons authorised to conduct special audit |
|
Audit report to be furnished within 90 days |
|
Informing finding of special audit to registered person |
|
Special audit would be in addition to any other audit |
|
Opportunity of being heard to registered person |
|
Access to business premises |
|
Taxable person is required to provide necessary documents |
|
Audit fee and incidental expenses to be paid by Commissioner |
|
Action under section 73 or 74 |
39. |
Search, Seizure and Arrest |
|
Statutory provisions governing inspection, search and seizure |
|
Power of inspection |
|
Places which can be inspected |
|
Reasons should be recorded before issuing search warrant |
|
Contents of a Search Warrant |
|
Search without a warrant would be illegal |
|
Inspection in movement |
|
Seizure of goods, documents, books or things |
|
Entrusting ownership of goods to owner or custodian of goods |
|
Where it is not practicable to seize goods |
|
Retention of goods, documents, etc. and return thereof |
|
Power to seal or break open door, almirah, box, etc. |
|
Right to make copies of documents seized or take extracts |
|
Release of seized goods on provisional basis |
|
Goods to be returned, if no notice is issued within sixty days |
|
Disposal of goods of perishable or hazardous nature after their seizure |
|
Preparing inventory of goods |
|
Applicability of provisions of Code of Criminal Procedure |
|
Seizure of accounts, registers or documents |
|
Purchase of goods or services by any officer authorised by Commissioner and return thereof |
|
Principles to be observed during search operations |
|
Person in charge of a conveyance is required to carry prescribed documents |
|
Details are required to be validated |
|
Person in charge of vehicle is required to produce documents |
|
Meaning of arrest |
|
When does need for arrest arise? |
|
Who would be authorised to arrest any person? |
|
Authorised officer to inform the grounds of offence |
|
Powers to grant bail or other powers in case of non-cognizable and bailable offence |
|
Safeguards provided for a person who is placed under arrest |
|
Who can summon and who can be summoned? |
|
Purpose to summon |
|
Consequences of non-appearance to summons |
|
Every inquiry to be a judicial proceeding |
|
Guidelines for issue of summons |
|
Precautions to be observed while issuing summons |
|
Who shall have power to access to business premises |
|
Duty of person-in-charge of premises |
|
Officers required to assist proper officers |
40. |
Detention and Seizure of Goods and Conveyances |
|
Detention, seizure and release of goods and conveyances in transit |
|
Procedure for detention, seizure and release or confiscation of goods and conveyances |
|
No physical verification to be carried out more than once |
|
Goods and/or conveyances in respect of which there is no violation not be detained |
|
No penalty imposable for minor spelling or clerical mistakes |
|
Release of goods |
|
Confiscation of goods or conveyances |
|
Scope of powers of authorities under section 129 and 130 |
|
Confiscation or penalty would not interfere with other punishments |
41. |
Prosecution and Compounding of Offences |
|
Offences punishable under the Act |
|
Punishment specified under the Act |
|
Minimum term of imprisonment |
|
Applicability of provisions of Code of Criminal Procedure |
|
Cognizable offence--Meaning and nature |
|
Meaning of non-cognizable offence |
|
Presumption of culpable mental status |
|
Relevancy of statements under certain circumstances |
|
Offences by companies and certain other persons |
|
Compounding of offences |
|
Procedure for compounding of offences |
42. |
Appeal to Appellate Authority |
|
Filing of appeal before Appellate Authority |
|
Time limit for filing appeal |
|
Form for filing appeal to Appellate Authority |
|
Documents required to be submitted to Appellate Authority |
|
Mandatory pre-deposit as a condition for filing appeal |
|
Adjournment of hearing |
|
Addition for more grounds of appeal |
|
Passing of order by Appellate Authority |
|
Opportunity of showing cause against unfavourable order |
|
Observation of provisions of sections 73 and 74 in certain cases |
|
Order of Appellate Authority |
|
Time period for passing order by the Appellate Authority |
|
Communication of order of Appellate Authority |
|
Order of Appellate Authority shall be final |
|
Interest on refund of amount paid for admission of appeal |
|
Appeal by department |
|
Production of additional evidences before Appellate Authority |
43. |
Appeal to Appellate Tribunal |
|
Who can file appeal to Appellate Tribunal? |
|
Jurisdiction of various Benches of Appellate Tribunal |
|
Time limit for filing appeal to Appellate Tribunal |
|
Form and manner of filing appeal before Appellate Tribunal |
|
Fee for filing appeal before Appellate Tribunal |
|
Documents required to be submitted to Registrar |
|
Refusal to admit appeal where amount involved is not substantial |
|
Filing of cross-objection |
|
Mandatory pre-deposit as a condition for filing appeal to Appellate Tribunal |
|
Appeal by department |
|
Production of additional evidence before Appellate Tribunal |
|
Order of Appellate Tribunal |
|
Adjournment of hearing |
|
Rectification of error by Appellate Tribunal |
|
Time period for deciding appeal by Appellate Tribunal |
|
Communication of copy of order to related parties |
|
Interest on refund of amount paid for admission of appeal |
|
Appellate Tribunal would be guided by principles of natural justice |
|
Matters in respect of which Appellate Tribunal shall have powers as civil court |
|
Enforcement of order of Appellate Tribunal |
|
Proceedings before Appellate Tribunal are judicial proceedings |
44. |
Appeal to High Court/Supreme Court |
|
Appeal to High Court |
|
Appeal to Supreme Court |
|
Sums due to be paid notwithstanding appeal, etc. |
|
Appeal not to be filed in certain cases |
|
Non-appealable decisions and orders |
45. |
Revision |
|
Powers of Revisional Authority |
|
Limitation period for making revision |
|
Officers authorised as Revisional Authority |
|
Opportunity of being heard to be given before passing of order |
|
Orders which cannot be revised |
|
Finality of Revision Order |
|
Order of Revisional authority |
46. |
Advance Ruling |
|
Important definitions |
|
Questions on which advance ruling may be sought |
|
Form of application for advance ruling and fee [Rule 104] |
|
Procedure on receipt of application |
|
Pronouncement of Advance Ruling |
|
Reference of point of difference to Appellate Authority |
|
Appeal to Appellate Authority |
|
Orders of Appellate Authority |
|
Manual Filing of application |
|
Rectification of Advance Ruling |
|
Binding nature of Advance Ruling |
|
Advance ruling to be void in certain cases |
|
Powers of Authority for Advance Ruling |
|
Appeal to National Appellate Authority |
47. |
GST Practitioner |
|
Meaning of goods and services tax practitioner |
|
Role of a GST practitioner |
|
Persons entitled to get enrolled as a GST practitioner |
|
Responsibility would rest with registered person |
|
Confirmation of registered dealer is required for certain acts of a GST practitioner |
|
Procedure for enrolment of GST practitioner |
|
Normal registration by GST Practitioner |
|
Authorisation to GST Practitioner |
|
Activities which can be undertaken by a GST Practitioner |
|
Consent to GST practitioner for preparing and furnishing of return |
|
Separate user ID and password for GST practitioner |
|
Disqualification for functioning as a GST practitioner |
|
Appearance before any authority |
|
Part III--GST Procedures |
48. |
Registration |
|
Liability to get registered |
|
Power of Government to enhance turnover limit for taking registration |
|
Aggregate turnover--Meaning and scope |
|
Persons liable to get registered compulsorily |
|
Liability of persons making inter-State taxable supply to get registered |
|
Liability of casual taxable person to get registered |
|
Persons required to pay tax on reverse charge basis, to get registered |
|
Persons liable to pay tax under sub-section (5) of section 9 |
|
Liability of non-resident taxable persons to get registered |
|
Liability of persons required to deduct tax at source, to get registered |
|
Persons making taxable supply on behalf of other taxable persons |
|
Liability of Input Service Distributors to get registered |
|
Persons supplying goods or services through electronic commerce operator |
|
Electronic commerce operator |
|
Persons supplying online information and data base access or retrieval services |
|
Persons notified by Government |
|
Voluntary registration |
|
Persons not liable to get registered |
|
Persons exempted from obtaining registration |
|
Registration to be taken for every State or Union territory |
|
More than one registration can be granted in a State or Union territory |
|
Separate registration to be taken for unit located in SEZ |
|
Persons having more than one registration would be regarded as distinct persons |
|
Registered person having establishment in another State or Union territory |
|
PAN is mandatory for getting registered |
|
Authentication of Aadhaar |
|
Time limit for getting registered |
|
Grant of Unique Identity Number (UIN) to certain entities |
|
Procedure for making application for registration |
|
Verification of the application and approval |
|
Registration by persons required to deduct or collect tax at source |
|
Forced registration by proper officer |
|
Method of authentication of registration application |
|
Person authorised to sign or verify application or any other document |
|
Verification before grant of registration or UIN |
|
Physical verification of business premises |
|
Procedure for issue of registration certificate |
|
Deemed registration |
|
Suo moto registration by proper officer |
|
Registration certificate |
|
Effective date of registration |
|
Registration is permanent |
|
Effect of grant of registration under SGST/UTGST Act |
|
Effect of rejection of registration under SGST/UTGST Act |
|
Display of registration certificate and GSTIN on name board |
|
Registration of casual taxable person or non-resident taxable person |
|
Furnishing of Ban Account Details |
|
Procedure for amendment of registration (non-core fields) |
|
Procedure for making amendment relating to name of firm, address and directors/partners, etc. (core-fields) |
|
Application cannot be rejected without giving opportunity of being heard |
|
Rejection/approval of amendment, both for CGST and SGST |
|
Cancellation of registration |
|
Cancellation of registration in certain other cases |
|
Cancellation of registration by proper officer |
|
Procedure for cancellation of registration by proper officer |
|
Procedure for making application for cancellation of registration |
|
Voluntary registration can be cancelled before one year |
|
Suspension of registration |
|
Reasonable opportunity of being heard to be given |
|
Cancellation would not affect liability of taxable person |
|
Cancellation of registration, both for CGST Act and SGST Act |
|
Payment of input credit balance pertaining to inputs held in stock |
|
Payment of input credit balance pertaining to capital goods |
|
Furnishing of final return |
|
CBIC's clarifications in Circular No. 69/43/2018-GST, dt. 26-10-2018 |
|
Revocation of cancelled registration |
|
Special provision for revocation of registration cancelled till 31-03-2019 |
|
Procedure for revocation of cancelled registration |
|
Cancellation of registration of companies in certain cases |
|
Penalty for failure to obtain registration or furnishing false information |
49. |
Payment of Tax |
|
Periodicity and due date for payment of tax |
|
Electronic ledgers |
|
Tax Liability register |
|
Electronic credit ledger |
|
Restriction on use of amount available in electronic credit ledger |
|
Electronic Cash Ledger |
|
Transfer of amount from one head to another head of cash ledger |
|
Payment of GST by cheque--Date of payment |
|
Return filed without payment of tax is not a valid return |
|
Online generation and modification of challan |
|
Validity period of challan |
|
CPIN and CIN--Meaning of |
|
Sequence of discharge of tax and other dues |
|
Date of deposit in electronic cash ledger |
|
Payment of tax and other amount in instalments |
|
Levy of interest on delayed payment of tax |
50. |
Returns under GST |
|
Furnishing of monthly return in Form GSTR-3B |
|
Furnishing of details of outward supplies in Form GSTR-1 |
|
Furnishing of quarterly statement by a composition dealer |
|
Furnishing of monthly return by persons providing OIDAR services |
|
Furnishing of monthly return by an Input Services Distributor |
|
Tax due on return is required to be paid before filing return |
|
Requirement of furnishing nil return |
|
No return can be furnished for any tax period if return of any pervious tax period is pending |
|
Rectification of omission or incorrect particulars in a return |
|
First return |
|
Annual return |
|
Final return |
|
Notice to return defaulters |
|
Mode of filing return |
|
Method of verification |
|
Levy of late fee |
51. |
Furnishing of Details of Outward Supply |
|
Persons required to furnish details of outward supply |
|
Persons not required to furnish details of outward supplies |
|
Due date of furnishing details of outward supplies |
|
Information required to be included in FORM GSTR-1 |
|
Communication of details to recipient |
|
Rectification of error or omission in Form GSTR-1 |
|
Special provisions for rectification of error in Form GSTR-1 for F. Y. 2017-18 |
|
Matching of details of credit note |
|
Communication of discrepancy to supplier and recipient |
|
Discrepancy not rectified will be added in output tax liability |
|
Reduction of output tax liability |
|
Addition to output tax liability of duplicate claims |
|
Payment of interest on amount added to output tax liability |
|
Refund of interest upon reduction in output tax liability |
|
Addition in output tax liability and payment of interest thereon |
|
Matching of information and rectification of error or omission |
|
Waiver of furnishing of GSTR-1 for taxpayers opting for composition levy |
|
Scanned copy of invoice not to be uploaded along with GSTR-1 |
|
Details of all invoices not to be uploaded |
|
Description of each item in invoice not to be uploaded |
|
Value of each transaction to be filled up |
|
Late fee for failure to furnish Form GSTR-1 |
52. |
Accounts and Records |
|
Records required to be maintained by a registered taxable person |
|
Other records and accounts |
|
Maintaining accounts of stock |
|
Maintaining account of advances received, paid and adjustments made thereto |
|
Accounts of invoices issued/received, input tax credit, output tax, tax paid, etc. |
|
Maintaining particulars of suppliers, customers and godown, etc. |
|
Levy of tax on goods found at non-declared godown or warehouse |
|
Place where accounts and records are required to be maintained |
|
Special procedure for maintenance of records by a principal or auctioneer |
|
Maintenance of records i.r.o. goods sent out of India for exhibition |
|
Keeping and maintaining accounts and records in electronic form |
|
Permission to certain class of persons to maintain accounts in other manner |
|
Record of correction or deletion of entry |
|
Each volume of books of account to be serially numbered |
|
Accounts required to be maintained by an agent |
|
Manufacturers are required to maintain monthly production accounts |
|
Specific records required to be maintained by supplier of services |
|
Specific records required to be maintained by a registered person executing works contract |
|
Records to be maintained by a carrier or a clearing and forwarding agent |
|
Enrolment of owner or operator of godown or warehouse |
|
Issuance of unique common enrolment number to a transporter |
|
Records to be maintained by a transporter |
|
Records to be maintained by owner or operator of warehouse or godown |
|
Period of retention of accounts |
|
Audit of accounts of certain registered taxable person |
|
Failure to account for goods or services or both--Consequence of [Section 35(6)] |
|
Defaults relating to books of account--Consequences of |
53. |
Tax Invoice, Bill of Supply, Debit and Credit Notes |
|
Tax invoice for supply of taxable goods |
|
Tax invoice for supply of taxable services |
|
Time limit for issuance of tax invoice, bill of supply, etc. |
|
Cases, where tax invoice or bill of supply is not required to be issued |
|
Issue of tax invoice and payment voucher by a person paying tax on RCM basis |
|
Details required to be contained in a tax invoice |
|
Issuance of e-invoice |
|
Tax invoice to have Quick Response (QR) Code |
|
Format of tax invoice |
|
Additional details to be mentioned in case of exports |
|
Relaxation from mentioning HSN code in tax invoice |
|
Amount of tax is to be indicated in tax invoice |
|
No need to record Aadhaar or PAN of customer |
|
Expenses like freight/transport/packing should be mentioned in tax invoice |
|
Tools may be sent on the basis of delivery challan |
|
Tax invoice or bill of supply to accompany transport of goods |
|
Manner of issuing invoice |
|
Tax invoice in special cases |
|
Whether a single bill book can be used by a registered person engaged in supply of both goods or services |
|
Issue of receipt voucher and refund voucher |
|
Issuance of revised tax invoice |
|
Bill of supply |
|
Invoice-cum-bill of supply |
|
Issuance of invoice by recipient of goods or services in certain cases |
|
Issuance of credit notes |
|
Particulars required to be contained in a credit note |
|
Adjustment of tax liability |
|
Declaration of details of credit note in monthly return |
|
Issuance of debit notes |
|
Particulars required to be continued in a debit note |
|
Additional tax liability |
|
Declaration of details of debit notes in monthly return |
|
Issuance of ISD invoice or ISD credit note by an Input Service Distributor |
|
Issuance of credit/debit note to transfer credit of common input services to ISD |
|
Tax invoice in case of an insurer or a banking company or a financial institution |
|
Issuance of tax invoice by a goods transport agency |
|
Issuance of tax invoice by any person engaged in passenger transport service |
|
Invoice or debit note issued in pursuance of tax payable in accordance with provisions of sections 74 or 129 or 130 |
|
Issuance of delivery challan |
|
APPENDIX |
|
SPECIMEN OF TAX INVOICE |
|
SPECIMEN OF BILL OF SUPPLY |
|
SPECIMEN OF EXPORT INVOICE |
|
Receipt Voucher (Specimen) |
|
Payment Voucher (Specimen) |
|
Refund Voucher (Specimen) |
|
Debit Note (Specimen) |
|
Credit Note/Revised Invoice (Specimen) |
54. |
E-Way Bill and Transport of Goods |
|
Furnishing of information prior to commencement of movement of goods |
|
Furnishing of information by other persons |
|
Generation of e-way bill by a registered person |
|
Generation of e-way bill by a transporter |
|
Intimation of unique e-way bill number (EBN) |
|
Transfer of goods from one conveyance to another |
|
Transport of goods from place of business of transporter to final destination |
|
Storing of goods by consignee/recipient in trasnporter's godown |
|
Transportation of goods from transporter's godown to other premises of recipient |
|
Assignment of e-way bill number for further movement of consignment |
|
Generation of e-way bill or consolidated e-way bill by transporter |
|
Furnishing of details of e-way bill in FORM GSTR-1 |
|
Cancellation of e-way bill |
|
Validity period of e-way bill |
|
Tax invoice or bill of supply to accompany transport of goods |
|
Website for furnishing electronic way bill |
|
Acceptance or rejection of consignment by recipient--Effect of |
|
E-way bill shall be valid in every State and Union territory |
|
Cases, where no e-way bill is required to be generated |
|
Restriction on furnishing of information in Part A of Form GST EWB-01 |
|
Documents and devices to be carried by a person-in-charge of a conveyance |
|
Verification of documents and conveyance |
|
Inspection and verification of goods |
|
Uploading information regarding detention of vehicle |
|
APPENDIX |
|
Annexure to rule 138(14) |
|
Part IV--GST on Taxable Services |
55. |
Advertisement Related Services |
|
Levy of GST on advertisement related services |
|
Classification of service and rate of tax |
|
Advertising agency working on principal to principal basis |
|
Advertisement agency selling space for advertisement as an agent of newspaper |
|
Taxability of other services supplied by advertisement agency |
|
Services provided to Government departments are also taxable |
|
Examples of advertisement related services |
|
Taxability of volume discounts/rate difference |
|
Taxability of write backs |
|
Place of supply of advertisement related services |
56. |
Agriculture Related Services |
|
Levy of GST on agriculture related services |
|
Classification of service and rate of tax |
|
Agriculturist is not liable to get registered |
|
Exemption in respect of services relating to cultivation of plants |
|
Support services to agriculture, forestry, etc. are taxable at Nil rate |
|
Agriculture--Meaning |
|
Breeding of fish, rearing of silk worms, cultivation of ornamental flowers, etc. |
|
Agricultural produce--Meaning |
|
Exemption i.r.o. fumigation in a warehouse of agricultural produce |
|
Exemption i.r.o. agricultural operations |
|
Exemption i.r.o. supply of farm labour |
|
Exemption i.r.o. processes carried out at an agricultural farm |
|
Exemption i.r.o. renting or leasing activities |
|
Exemption i.r.o. loading, unloading, packing, etc. |
|
Exemption i.r.o. agricultural extension services |
|
Exemption i.r.o. services provided by APMC, APMB or commission agents |
|
Exemption i.r.o. services by way of fumigation in a warehouse |
|
Exemption i.r.o. transport of agricultural produce by rail or vessel |
|
Exemption i.r.o. transport of agricultural produce by a goods transport agency |
|
Exemption i.r.o. intermediate production process as job work |
|
Reverse charge in respect of supply of raw cotton by an agriculturist |
|
Place of supply of agriculture related services |
57. |
Banking and Other Financial Services |
|
Levy of GST on banking and other financial services |
|
Classification of service and rate of tax |
|
GST liability on trading in Priority Sector Lending Certificate (PSLC) |
|
Transaction in securities are not taxable |
|
Exemption i.r.o. services provided by Reserve Bank of India (RBI) |
|
Exemption i.r.o. services provided to BSBD account holders under PMJDY |
|
Exemption i.r.o. services received by Reserve Bank of India from outside India |
|
Exemption i.r.o. services by way of extending deposits, loans or advances |
|
Exemption i.r.o. sale or purchase of foreign currency |
|
Exemption i.r.o. services provided by an acquiring bank |
|
Exemption i.r.o. services of business facilitator or business correspondent |
|
Value of supply in case of purchase or sale of foreign currency |
|
Reverse charge i.r.o. services provided by recovery agent |
|
Reverse charge i.r.o. supply of services to Reserve Bank of India |
|
Reverse charge i.r.o. of services supplied by Direct Selling Agents |
|
Reverse charge i.r.o. services provided by business facilitator |
|
Reverse charge i.r.o. services provided by an agent of business correspondent |
|
Reverse charge i.r.o. services of lending of securities |
|
Rate of exchange of currency for determination of value |
|
Relaxation as regards issuance of invoice |
|
Furnishing of information return |
|
Place of supply |
|
Allowability of input tax credit to a banking company or a financial institution |
58. |
Restaurant's Service |
|
Levy of GST on restaurant service |
|
Restaurant service--Meaning |
|
Rate of tax applicable to restaurant service |
|
Supply of food and alcohol in restaurant--Levy of tax |
|
Sale of goods across the counter is not a service |
|
Taxability of revenue-sharing arrangement for food and services |
|
Services provided at other parts of a restaurant are also taxable |
|
Service charges are taxable |
|
Composition scheme for restaurants |
|
Place of supply |
|
Input tax credit in respect of supply of food and beverages |
59. |
Betting, Gambling or Lottery Service |
|
Lottery, betting and gambling is regarded as supply of service |
|
Classification of service and rate of tax |
|
Value of supply of lottery [Position upto 28-2-2020] |
|
Value of supply of lottery [Position w.e.f. 1-3-2020] |
|
Value of supply in case of entry to casino and gambling |
|
Value of supply in case of horse racing |
|
Value of supply of actionable claim |
|
Place of supply |
|
Allowability of input tax credit in respect of lottery, betting and gambling service |
60. |
Business Auxiliary Service and Job Work |
|
Levy of GST on business auxiliary service |
|
Classification of service and rate of tax |
|
Examples of services classifiable as business auxiliary service |
|
Job work--Definition |
|
Exemption i.r.o. Job work in relation to cultivation of plants, etc. |
|
Applicability of reverse charge i.r.o. services provided by a director to a company |
|
Services provided through e-commerce operator--Liability to pay tax |
|
Services provided through e-commerce operator--Liability to get registered |
|
Value of goods subjected to job work is not included in aggregate turnover of a registered job worker |
|
Sending of goods to job worker |
|
Place of supply |
|
Allowability of input tax credit |
61. |
Charity and Social Care Services |
|
Levy of GST on charity and social care services |
|
Classification of service and rate of tax |
|
Exemption i.r.o. services by way of charitable activities |
|
Charitable activities--Meaning and scope |
|
Residential programmes or camps for advancement of religion, spirituality or yoga |
|
Charitable entity must be registered under section 12AA of the Income-tax Act |
|
Hostel accommodation provided by trusts to students is not a charitable activity |
|
Receiving donation or gifts from individual donors is not taxable |
|
Exemption i.r.o. conduct of religious ceremony |
|
Exemption i.r.o. renting of precincts of a religious place |
|
Exemption i.r.o. religious pilgrimage |
|
Exemption i.r.o. training or coaching in recreational activities |
|
Exemption i.r.o. services received from a provider of service located in non-taxable territory |
|
No GST leviable on free supply of food by religious institutions |
|
Place of provision of service |
62. |
Cleaning Service |
|
Levy of GST on cleaning service |
|
Classification of service and rate of tax |
|
Exemption i.r.o. services relating to agricultural produce |
|
Exemption i.r.o. services provided to educational institutions |
|
Place of supply |
63. |
Clubs, Association or Society Services |
|
Activities of clubs or association are regarded as "business" |
|
Classification of services and rate of tax |
|
Exemption i.r.o. declared tariff up Rs. 1,000 |
|
Exemption i.r.o. services as trade union |
|
Exemption i.r.o. services by way of reimbursement of charges or share of contribution |
|
Exemption i.r.o. services by Resident Welfare Associations (RWAs) |
|
Exemption i.r.o. services provided by NPOs engaged in welfare of labour or farmers |
|
Place of provision |
|
Input tax credit in respect of membership of club |
64. |
Commercial Training or Coaching Service |
|
Levy of GST on commercial training or coaching service |
|
Classification of service and rate of tax |
|
Exemption i.r.o. services provided under National Skill Development Programme |
|
Exemption i.r.o. services by way of offering skill and vocational training courses |
|
Exemption i.r.o. services provided to Government |
|
Exemption i.r.o. training or coaching in arts, culture and sports |
|
Place of supply |
|
Input tax credit in respect of motor vehicles, vessels and aircrafts |
65. |
Construction Service |
|
Levy of GST on construction service |
|
Construction of a complex, building, when regarded as supply of service |
|
Classification of service and rate of tax |
|
Receipt of consideration before issuance of completion certificate--Effect of |
|
Exemption i.r.o. services provided under Housing for All Mission/PMAY |
|
Exemption i.r.o. services provided in respect of single residential house |
|
Place of supply in respect of construction service |
|
Allowability of input tax credit in respect of goods or services used for construction of an immovable property |
66. |
Education Related Services |
|
Levy of GST on education related service |
|
Classification of service and rate of tax |
|
Rate of tax on college hostel mess fees |
|
Exemption i.r.o. education related services |
|
Pre-school education and education upto higher secondary |
|
Education as a part of a curriculum for obtaining a qualification recognised by any law |
|
Education as a part of approved vocational education course |
|
Exemption i.r.o. advancement of educational programmes by charitable entities |
|
Exemption i.r.o. services provided by Indian Institute of Management |
|
Exemption i.r.o. services provided under National Skill Development Programme |
|
Exemption i.r.o. services provided under Skill Development Initiative Scheme |
|
Exemption i.r.o. services by way of offering skill or vocational training courses |
|
Exemption i.r.o. giving on hire goods vehicle for transport of students, faculty and staff |
|
Services provided by Institute of Language Management are not exempt |
|
Sale of study material or books by educational institutions is not taxable |
|
Amounts not included in value of taxable service |
|
Place of supply of education related services |
67. |
Electricity Transmission or Distribution Service |
|
Levy of GST on electricity transmission or distribution service |
|
Classification of service and rate of tax |
|
Exemption i.r.o. transmission or distribution of electricity |
|
Exemption i.r.o. extending electricity distribution network upto tube well of farmer |
|
Electricity transmission or distribution utility--Meaning |
|
Charges recovered by DISCOMS for other services are taxable |
|
Charges collected by a developer or a housing society for distribution of electricity are taxable |
|
Activity of installation of gensets for distribution of electricity is not exempt |
|
Furnishing of information return |
|
Place of supply in respect of electricity transmission or distribution service |
68. |
Entertainment and Amusement Related Services |
|
Levy of GST on entertainment and amusement related services |
|
Classification of service and rate of tax |
|
Exemption i.r.o. services by way of right to admission to circus, dance sporting event, etc. |
|
Recognized sporting event--Meaning |
|
Exemption i.r.o. training or coaching in recreational activities |
|
Exemption i.r.o. services provided by an artist |
|
Exemption i.r.o. admission to museum, national park, etc. |
|
Exemption i.r.o. admission to protected monument |
|
Exemption i.r.o. admission to events under FIFA U-17 Womens World Cup |
|
Treatment of supply by an artist in various States and supply of goods by artists from galleries |
|
Value does not include taxes |
|
Place of supply |
|
Electronic ticket shall be deemed to be a tax invoice |
69. |
Goods Transport Agency Service |
|
Levy of GST on goods transport agency service |
|
Meaning of goods transport agency |
|
Classification of service and rate of tax |
|
Services provided by individual truck-owners are exempt |
|
Exemption i.r.o. services provided to unregistered persons |
|
Exemption i.r.o. services associated with transit cargo to Nepal and Bhutan |
|
Exemption i.r.o. transportation of agricultural produce |
|
Exemption i.r.o. amount charged for a consignment transported in a single goods carriage not exceeding Rs. 1,500 |
|
Exemption i.r.o. amount charged for a single consignee not exceeding Rs. 750 |
|
Exemption i.r.o. transportation of milk, salt and food grain |
|
Exemption i.r.o. transport of organic manure |
|
Exemption i.r.o. transport of newspaper or magazines |
|
Exemption i.r.o. transport of relief materials |
|
Exemption i.r.o. transport of defence or military equipments |
|
Exemption i.r.o. services provided to establishment of Government, etc. |
|
Exemption i.r.o. renting of goods vehicle to goods transport agency |
|
Reverse charge i.r.o. GTA service supplied to specified entities |
|
Exemption from taking registration |
|
Tax invoice issued by a goods transport agency to contain specific details |
|
Enrollment of owner or operator of godown or warehouse |
|
Records to be maintained by a transporter |
|
Records to be maintained by owner or operator of warehouse or godown |
|
Taxability of ancillary/intermediate services provided in relation to transportation of goods |
|
Taxability of packing undertaken as integral part of GTA service |
|
Taxability of time sensitive transportation by goods transport agency |
|
Place of supply in respect of goods transport agency service |
|
Allowability of input tax credit to goods transport agency service providers |
|
Input tax credit in respect of motor vehicle used for transportation of goods |
|
Input tax credit to recipient of goods transport service |
|
APPENDIX |
|
FAQs on Transport Service and Logistics |
|
--Question 1 : I am a single truck owner-operator and I ply my truck mostly between States, carrying the goods booked for my truck by an agent; aggregate value of service which I provided exceeded twenty lakh rupees during last year. Am I supposed to take registration? |
|
--Question 2 : I own a single truck and I rent it to a major player, who provides GTA service; should I take a registration? Does my monthly rental/lease income attract GST? |
|
--Question 3 : In my truck, I only carry fruits and vegetables, in relation to whose transportation service GST is exempt; should I take registration? |
|
--Question 4 : I am a truck supplier/broker. My job is to get orders for truck owners. I quote the rate for transportation to GTA on behalf of truck owners and I get a small amount as commission out of the truck hire fixed with the GTA. This brokerage is paid by the truck owners. As the services provided by way of transportation of goods by road are exempt from tax, am I liable to registration? |
|
--Question 5 : As a transporter, am I required to maintain any records of my services of transportation? |
|
--Question 6 : Are intermediary and ancillary services, such as, loading/unloading, packing/unpacking, transhipment and temporary warehousing, provided in relation to transportation of goods by road to be treated as part of the GTA service, being a composite supply, or these services are to be treated as separate supplies. |
|
--Question 7 : As per Notification number 05/2017-Central Tax dated 19th June, 2017, the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the CGST Act, 2017 are exempted from obtaining registration under the said Act. Please clarify whether a GTA providing service in relation to transportation of goods by road under reverse charge mechanism (RCM) can avail of the benefit of this exemption. |
|
--Question 8 : Can a GTA obtain registration for one vertical (Rail, Cargo, Renting, Warehousing etc.) for which tax needs to be paid while not obtaining registration for another vertical (GTA under RCM) on which there is no tax liability. |
|
--Question 9 : In transport industry, old vehicles, old tyres, scrap material etc, on which no input tax credit (ITC) has been taken, are disposed of after completion of their useful life. As a truck owner disposing of these goods, am I required to pay GST considering that no ITC has been taken at the time of their initial purchases? Would levy of tax in such cases not amount to double taxation, as tax has already been paid at the time of initial purchases? |
|
--Question 10 : Please clarify whether input tax credit is available to the recipient of service, when the GST paid by him is at a concessional rate of 5% under RCM. |
|
--Question 11 : When a GTA hires a truck (with driver) from another GST registered entity for the purpose of providing goods transport service to a registered recipient, whether tax credit is available to the GTA on the GST paid by him to the owner of the truck registered under GST. |
70. |
Human Health and Social Care Services |
|
Levy of GST on human health and social care services |
|
Classification of service and rate of tax |
|
Exemption i.r.o. services provided by a veterinary clinic |
|
Exemption i.r.o. health care services |
|
Services for improving aesthetic beauty are taxable |
|
Hair transplant or cosmetic or plastic surgery is also taxable |
|
Exemption i.r.o. transportation of a patient in ambulance |
|
Exemption i.r.o. services provided by rehabilitation professionals |
|
Exemption i.r.o. services provided by cord blood banks |
|
Exemption i.r.o. health related charitable activities |
|
Exemption i.r.o. treatment or disposal of bio-medical waste |
|
Renting of rooms by hospitals to in-patients is exempt |
|
Hospitals engaged exclusively in providing exempt supplies are not required to take registration |
|
Supply of medicines and stents during the course of treatment of injury or operation--Taxability |
|
Place of provision of health care services |
|
Allowability of input tax credit in respect of health care services |
71. |
Hiring or Leasing of Goods |
|
Levy of GST on hiring or leasing of goods |
|
Classification of service and rate of tax |
|
Transfer of right to use goods--Tests to determine |
|
Supply of equipments like excavators, wheel loaders, etc., subject to certain terms and conditions |
|
Hiring of bank lockers |
|
Hiring of vehicles where owner is liable to abide by motor vehicle laws |
|
Hiring of audio-visual equipment |
|
Chartering of aircraft |
|
Supply of electric meter to consumer on hire is not sale |
|
Providing passive infrastructure like sharing of mobile towers is taxable service |
|
Hiring of transit mixers amounts to transfer of right to use such vehicles |
|
Supply of audio-visual equipment on hire basis |
|
Exemption i.r.o. renting or leasing of agro machinery |
|
Exemption i.r.o. giving motor vehicle on hire to state transport undertaking |
|
Exemption i.r.o. giving on hire goods vehicle to a goods transport agency |
|
Exemption i.r.o. giving on hire motor vehicle for transport of students, faculty and staff |
|
Place of provision of service |
|
Input tax credit in respect of hiring or leasing of motor vehicles [Position upto 31-1-2019] |
|
Input tax credit in respect of hiring or leasing of motor vehicles [Position w.e.f. 1-2-2019] |
|
Input tax credit in respect of hiring or leasing of vessels or aircrafts |
72. |
Information Technology Related Services |
|
Service tax on information technology software services |
|
Classification of service and rate of tax |
|
Information technology software--Meaning |
|
Sale of pre-packaged or canned software |
|
On site development of software |
|
Providing advice, consultancy and assistance on matter relating to information software |
|
License to use software |
|
Restrictions imposed on license to use pre-packaged software--Effect of |
|
Contract for customized development of software |
|
Supply and upgradation of software |
|
Supply of software under End User License Agreement (EULA) |
|
Place of provision of information technology service |
|
Place of supply of software design services |
73. |
Insurance Services |
|
Levy of tax on insurance services |
|
Classification of service and rate of tax |
|
Insurance services provided by Government are taxable |
|
Exemption i.r.o. life insurance business provided under NPS |
|
Exemption i.r.o. life insurance business provided by Army, Naval, Air Force GIF |
|
Exemption i.r.o. life insurance provided to personnel of Coast Guard |
|
Exemption i.r.o. life insurance provided by Central Armed Police Forces |
|
Exemption i.r.o. services provided by ESI Corporation |
|
Exemption i.r.o. services provided by IRDA |
|
Exemption in respect of certain general insurance business |
|
Exemption i.r.o. services of life insurance business under certain schemes |
|
Exemption i.r.o. insurance scheme where total premium is paid by Government |
|
Exemption i.r.o. services by way of reinsurance |
|
Exemption i.r.o. services by business facilitator or business correspondent |
|
Exemption i.r.o. services by intermediary of financial services located in SEZ |
|
Revere charge i.r.o. insurance agent service |
|
Reverse charge is not applicable to services supplied by corporate agents |
|
Input tax credit in respect of general insurance |
|
Input tax credit in respect of life insurance and health insurance services |
|
Input tax credit in respect of general insurance service [Position upto 31-1-2019] |
|
Input tax credit in respect of general insurance service [Position effective from 1-2-2019] |
|
Issuance of consolidated invoice by an insurer |
|
Relaxation from issuing e-invoice |
|
Relaxation from mentioning QR code |
74. |
Intellectual Property Related Services |
|
Levy of tax on intellectual property right related services |
|
Classification of service and rate of tax |
|
Intellectual property right--Meaning |
|
Reverse charge i.r.o. services relating to original literary, dramatic work [Position up to 30-9-2019] |
|
Reverse charge i.r.o. services relating to original literary, dramatic work [Position w.e.f. 1-10-2019] |
|
Place of supply of intellectual property related services |
75. |
Legal Consultancy and Arbitration Service |
|
Levy of GST on legal consultancy service |
|
Levy of GST on lawyers stayed by Delhi High Court |
|
Classification of service and rate of tax |
|
Exemption i.r.o. services provided by arbitral tribunal |
|
Exemption i.r.o. services by partnership firm of advocates or an advocate |
|
Exemption i.r.o. legal services provided by a senior advocate |
|
Senior advocate--Meaning |
|
Reverse charge i.r.o. representational service provided by partnership firm of advocates or an individual advocate |
|
Applicability of reverse charge in respect of services provided by an arbitral tribunal |
|
Place of provision of service |
76. |
Maintenance or Repair Service |
|
Levy of GST on maintenance or repair services |
|
Classification of service and rate of tax |
|
Maintenance or repair services to be classified as works contract service in certain cases |
|
Exemption in respect of services provided to under Housing for All (Urban) Mission and PMAY |
|
Place of supply in respect of maintenance or repair service |
|
Input tax credit on maintenance or repair of motor vehicles [Position upto 31-1-2019] |
|
Input tax credit on maintenance or repair of motor vehicles [Position w.e.f. 1-2-2019] |
|
Input tax credit on maintenance or repairs of vessel and aircrafts |
|
Input tax credit in respect of maintenance or repairs of other assets |
77. |
Manpower Recruitment or Supply Service |
|
Levy of tax on manpower recruitment or supply service |
|
Classification of service and rate of tax |
|
Exemption i.r.o. supply of farm labour |
|
Scope of manpower supply service |
|
Academic/educational institutes providing recruitment services are liable to tax |
|
Services provided outside ambit of employment are taxable |
|
Activity of deputing officers from one company to other is taxable |
|
Value of supply in respect of manpower supply service |
|
Recruitment of personnel for clients situated abroad |
|
Place of supply of manpower recruitment or supply service |
78. |
Online Information and Database Access or Retrieval Services |
|
Levy of GST on online information and database access or retrieval services |
|
Online information and database access or retrieval services--Meaning |
|
Nature of services covered under OIDAR services |
|
Examples of services, whether or not OIDAR services |
|
Indicative list of OIDAR services |
|
Indicative list of non-OIDAR services |
|
Classification of service and rate of tax |
|
Person liable to pay tax |
|
Person who shall be deemed to be recipient of OIDAR service |
|
Compulsory registration by supplier of OIDAR service |
|
Special provisions for taking registration |
|
Officer empowered to grant registration in respect of OIDAR service |
|
Place of supply in respect of OIDAR service |
79. |
Outdoor Catering Service |
|
Levy of tax on outdoor catering service |
|
Outdoor catering--Defined |
|
Rate of tax |
|
Exemption in respect of services provided to an educational institution |
|
Place of supply of outdoor catering service |
|
Input tax credit in respect of outdoor catering service |
80. |
Passenger Transport Related Services |
|
Levy of tax on passenger transport related services |
|
Classification of service and rate of tax |
|
Elephant/camel/boat ride is not classifiable as passenger transportation service |
|
Exemption i.r.o. services provided to an educational institution |
|
Exemption i.r.o. transport of passengers by air |
|
Exemption i.r.o. transport of passengers by non-airconditioned contract carriage |
|
Exemption i.r.o. transport of passengers by stage carriage |
|
Exemption i.r.o. services provided at Regional Connectivity Scheme Airport |
|
Exemption i.r.o. transport of passenger by railways |
|
Exemption i.r.o. transport of passenger in metro, tramway, etc. |
|
Exemption i.r.o. transport of passenger by inland waterways |
|
Exemption i.r.o. transport of passengers by public transport in a vessel |
|
Exemption i.r.o. transport of passenger by metered cabs, rickshaws, etc. |
|
Exemption i.r.o. transport of patient in an ambulance |
|
Liability of E-Commerce Operator to pay tax |
|
Services provided through E-commerce Operator--Liability to get registered |
|
Place of provision of passenger transport related services |
|
Input tax credit in respect of motor vehicles |
|
Ticket shall be regarded as tax invoice |
|
APPENDIX |
|
FAQs on Passenger Transport Service (Relevant extracts) |
|
--Question 12 : In terms of section 12(9) of the IGST Act, 2017 the place of supply of passenger transportation service to a person other than a registered person, shall be the place where the passenger embarks on the conveyance for a continuous journey. |
|
In section 2(3) of the IGST Act, 2017, the term "continuous journey" has been defined to mean a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of service, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued. |
|
Do all stopovers cause a break in continuous journey? Does the definition of "continuous journey" include instances whereby the stopover is for any period of time? |
|
--Question 13 : How GST is to be charged on a multi-leg international journey, say Delhi-Dubai-Boston-Dubai-Delhi? Is GST chargeable for the entire journey and discharged at Delhi, or the GST is to be charged for Delhi-Dubai sector alone and discharged at Delhi, or GST is to be charged up to the farthest point of return, i.e. Delhi-Dubai-Boston at Delhi? |
|
--Question 14 : Is the electronic ticket receipt acceptable as a tax invoice for the purpose of GST? Is there any requirement for the Airlines to issue a proper tax invoice? |
|
--Question 15 : Is there any requirement for electronic ticket receipts issued to be signed or digitally signed for GST purposes? |
|
--Question 16 : Whether the Airlines are required to issue invoice to the customers transaction-wise, (i.e. Airway Bill-wise, Ticket Journey-wise) or a consolidated invoice, capturing the details of all individual invoices for a particular entity, can be issued on a monthly or fortnightly basis? |
|
--Question 17 : Would GST be applicable on air travel undertaken on or after 1st July 2017 on tickets issued prior to 1st July 2017 on which service tax was collected and discharged. |
|
--Question 18 : Does the GST treatment on fees for ancillary services in relation to air transport follow that of the underlying air transport service? |
|
--Question 19 : Will Airlines be entitled to input tax credits under the GST transitional rules if the liability to pay service tax arises, due to resolution of litigation or disputes, after implementation of GST? |
81. |
Printing and Publishing Services |
|
Levy of tax on printing services |
|
Nature of printing activity |
|
CBEC clarification on nature of printing contracts |
|
Classification of service and rate of tax |
|
Rate of tax vis-a-vis supply of goods |
|
Value of goods subjected to job work is not included in aggregate turnover of a registered job worker |
|
Taxability of specific transactions |
|
Applicability of reverse charge on transfer of copyright by an author to publisher |
|
Place of supply |
82. |
Renting of Motor Vehicles to Carry Goods or Passengers |
|
Levy of tax on renting of motor vehicles to carry passengers |
|
Motor Vehicle--Meaning and scope of |
|
Car given to company with driver on hire |
|
Responsibility of owner to abide by all laws relating to motor vehicles |
|
Classification of service and rate of tax |
|
Exemption i.r.o. hiring of motor vehicle to State transport undertaking |
|
Exemption i.r.o. hiring of e-vehicle to a local authority |
|
Exemption i.r.o. giving on hire a means for transportation of goods |
|
Reverse charge on renting of motor vehicles to any body corporate |
|
Place of supply of service of renting of motor vehicle |
|
Input tax credit in respect of motor vehicles, vessels and aircrafts |
|
Input tax credit in respect of rent-a-cab service |
83. |
Real Estate Transactions |
|
Tax structure in case of real estate transactions |
|
Applicability of old and new rates |
|
Specified terms--Defined |
|
Conditions to be satisfied for opting new tax structure |
|
Tax treatment of joint development agreement |
|
Exemption in respect of Transfer of Development Rights or Floor Space Index |
|
Reverse charge under section 9(3) on certain services received by a promoter |
|
Reverse charge under section 9(4) on certain supplies received by a promoter |
|
Rate of tax in respect of supply of goods by an unregistered person to a promoter |
|
Value of supply by way of transfer of development rights or FSI |
|
Value of portion of residential or commercial apartments remaining un-booked |
|
Time to pay tax in case of supply of development rights to a developer |
|
Time to pay tax in case of promoter receiving development rights or long-term lease of land |
84. |
Renting of Immovable Property Service |
|
Levy of tax on renting of immovable property service |
|
Renting--Meaning |
|
Transfer of tenancy rights is also taxable |
|
Immovable property--Meaning |
|
Classification of service and rate of tax |
|
Exemption i.r.o. renting of residential dwelling for use as residence |
|
Exemption i.r.o. renting of precincts of religious place |
|
Exemption i.r.o. amount received by State Government Industrial Development Corporations |
|
Exemption i.r.o. granting of long term lease by State Industrial Development Corporations or undertakings |
|
Exemption i.r.o. upfront amount payable in respect of service by way of granting of long term lease |
|
Exemption i.r.o. renting or leasing of vacant land relating to agriculture |
|
Reverse charge on services provided by Government to a registered person |
|
Reverse charge on long term lease of land to promoter |
|
Specific renting activities--Taxability |
|
Notional interest on interest-free security deposits received by property owner not includible in value |
|
Security deposit received at the time of execution of agreement is includible in value |
|
Time of supply in case of receipt of development rights |
|
Place of supply on renting of immovable property service |
|
No input tax credit allowable in respect of goods or services used for construction of immovable property |
85. |
Renting of Rooms in Hotel, Guest House, Inn, etc. |
|
Levy of tax on renting of rooms in hotel, guest house, inn, etc. |
|
Classification of service and rate of tax |
|
Exemption i.r.o. declared tariff of room upto Rs. 1,000 per day or equivalent |
|
Star rating of hotels not relevant |
|
Serving of food as part of room service is regarded as supply of goods |
|
Liability of E-Commerce Operator to pay tax |
|
Services provided through E-commerce Operator--Liability to get registered |
|
Place of supply of services by way of renting of rooms in hotel, inn, etc. |
|
No input tax credit allowable in respect of goods or services used for construction of an immovable property |
86. |
Security Service |
|
Levy of tax on security services |
|
Classification of service and rate of tax |
|
Scope of security services |
|
Exemption i.r.o. services provided to an educational institution |
|
Reverse charge i.r.o. services provided by Government to a business entity |
|
Reverse charge i.r.o. security services provided by any person other than a body corporate |
|
Taxable value in respect of security service |
|
EPF or ESI contributions are includible in taxable value |
|
Service provided by security personnel to his employer is not a service |
|
Place of supply of security service |
87. |
Agreeing to Obligation to Refrain From or to Tolerate an Act |
|
Levy of tax on agreeing to obligation to refrain from or to tolerate an act |
|
Scope of service |
|
Levy of additional/penal interest does not fall under entry 5(e) |
|
Non-compete agreement is taxable |
|
Classification of service and rate of tax |
|
Exemption i.r.o. tolerating non-performance of a contract |
|
Money value of non-monetary consideration is also taxable |
|
Place of supply |
88. |
Services of Commission Agents, Intermediaries, Business Facilitators, Etc. |
|
GST on services provided by commission agent, intermediaries, etc. |
|
Classification of service and rate of tax |
|
Activity of facilitating and borrowing of securities is taxable |
|
Exemption i.r.o. service provided by Fair Price Shops |
|
Exemption i.r.o. service of purchase or sale of agricultural produce |
|
Exemption i.r.o. services by business facilitator or business correspondent |
|
Exemption i.r.o. services by any person as an intermediary |
|
Exemption i.r.o. services provided to an insurance company in a rural area |
|
Exemption i.r.o. services by an intermediary of financial services |
|
Incentives received by air travel agents from computer reservation system companies (CCRS) |
|
Reverse charge in respect of commission agent services |
|
Account to be maintained by an agent |
|
Place of supply of services |
89. |
Services by or to Government, Governmental Authority or Local Authority |
|
Levy of tax on services provided by or to Government or local authority |
|
Government--Meaning |
|
State Government--Meaning |
|
Governmental authority--Meaning |
|
Local authority--Meaning |
|
Activities or transactions not regarded as supply |
|
Exemption i.r.o. function entrusted to a Panchayat or Municipality |
|
Exemption i.r.o. services relating to function entrusted to a municipality |
|
Exemption i.r.o. services relating to any function entrusted to Panchayat |
|
Exemption i.r.o. services by Government or local authority |
|
Exemption i.r.o. services provided to small business entities |
|
Exemption i.r.o. services provided by Government or local authority to another Government or local authority |
|
Exemption i.r.o. services involving value not exceeding Rs. 5,000 |
|
Exemption i.r.o. supply of service by a Government Entity |
|
Exemption i.r.o. services by an old age home run by Government |
|
Exemption i.r.o. services received from a provider of service located in a non-taxable territory |
|
Exemption i.r.o. service provided by Fair Price Shops |
|
Exemption i.r.o. services provided at a regional connectivity scheme airport |
|
Exemption i.r.o. services under Group Insurance Schemes |
|
Exemption i.r.o. services by way of guaranteeing loans |
|
Exemption i.r.o. services provided under any insurance scheme |
|
Exemption i.r.o. amount received by State Industrial Development Corporations |
|
Exemption i.r.o. allowing an entity to operate as a telecom service provider |
|
Exemption i.r.o. services by way of registration, testing calibration, etc. |
|
Exemption i.r.o. services by the Goods and Services Tax Network |
|
Exemption i.r.o. services by way of issuance of passport, visa, driving licence |
|
Exemption i.r.o. tolerating non-performance of a contract |
|
Exemption i.r.o. assignment of right to use natural resources |
|
Exemption i.r.o. assignment of right to use natural resource |
|
Exemption i.r.o. deputing officers for inspection or container stuffing |
|
Exemption i.r.o. providing information under RTI Act |
|
Exemption i.r.o. services supplied to Excess Royalty Collection Contractor |
|
Exemption i.r.o. service provided under training programme |
|
Exemption i.r.o. services provided by government hospitals |
|
Exemption i.r.o. grant of licence or lease to explore or mine petroleum crude |
|
Exemption i.r.o. grant of license or lease to explore or mine petroleum crude or natural gas or both |
|
Guarantee provided by Governments against guarantee commission is taxable |
|
Reverse charge on services provided to business entities |
|
Reverse charge on renting of immovable property to a registered person |
|
Reverse charge i.r.o. supply of used vehicles, seized goods, etc. by Govt. departments |
90. |
Sponsorship Service |
|
Levy of tax on sponsorship service |
|
Classification of service and rate of tax |
|
Exemption i.r.o. sponsorship of sporting events |
|
Applicability of reverse charge in respect of sponsorship to any body corporate or partnership firm |
|
Place of supply of sponsorship service |
91. |
Sports Related Services |
|
Levy of GST on sports related services |
|
Classification of service and rate of tax |
|
Exemption i.r.o. services provided by and to FIFA in World Cup 2017 |
|
Exemption i.r.o. services provided by and to FIFA in Women's World Cup 2020 |
|
Exemption i.r.o. services provided to a recognised sports body |
|
Exemption i.r.o. training or coaching relating to sports |
|
Exemption i.r.o. services by way of right to admission to an sporting event |
|
Exemption i.r.o. services by way of right to admission to events organised under FIFA U-17 |
|
Place of supply of sports related services |
92. |
Storage and Warehousing Service |
|
Levy of tax on storage and warehousing service |
|
Classification of service and rate of tax |
|
Exemption i.r.o. storage or warehousing of rice |
|
Exemption i.r.o. warehousing of minor forest produce |
|
Exemption i.r.o. storage and warehousing of cereals, pulses, fruits, etc. |
|
Exemption i.r.o. storage or warehousing of agricultural produce |
|
Exemption i.r.o. leasing of vacant land with a green house or storage shed meant for agricultural produce |
|
Place of supply of storage and warehousing service |
93. |
Technical Testing and Analysis Service |
|
Levy of GST on technical testing and analysis service |
|
Classification of service and rate of tax |
|
Exemption i.r.o. services provided by Government by way of testing, etc. |
|
Exemption i.r.o. services provided by FSSAI |
|
Exemption i.r.o. testing in respect of agricultural produce |
|
Place of supply of technical testing and analysis service |
94. |
Tour Operator Service |
|
Levy of tax on tour operator service |
|
Tour operators--Meaning |
|
Classification of service and rate of tax |
|
Restriction on taking input tax charged on goods or services |
|
Exemption i.r.o. transport of passenger by non-airconditioned contract carriage |
|
Exemption i.r.o. transport of passenger by non-airconditioned stage carriage |
|
Exemption i.r.o. services provided by a tour operator to a foreign tourists |
|
Refund of integrated tax to international tourist |
|
Place of supply of tour operator service |
|
Input tax credit in respect of motor vehicles used for tour services |
|
Input tax credit in respect of travel benefits extended to employees |
95. |
Transfer of Right in or Right to Use Goods |
|
Levy of GST on transfer of right in goods or right to use goods |
|
Classification of service and rate of tax |
|
Exemption i.r.o. assignment of right to use natural resources |
|
Exemption i.r.o. assignment of right to use natural resources |
|
Exemption i.r.o. service by way of access to road or bridge |
|
Exemption i.r.o. grant of licence or lease to explore or mine petroleum crude |
|
Place of supply of transfer of right in goods or right to use goods |
96. |
Transport of Goods by Air or Vessel |
|
Levy of GST on transport of goods by air or vessel |
|
Classification of service and rate of tax |
|
Exemption i.r.o. transportation of goods by inland waterways |
|
Exemption i.r.o. transportation of goods by aircraft upto customs station |
|
Exemption i.r.o. transportation of goods by aircraft from customs station |
|
Exemption i.r.o. transportation of goods by vessel from customs station |
|
Applicability of reverse charge in respect of transportation of goods by a vessel from a place outside India |
|
Taxability of services provided by freight forwarders |
|
Place of supply of transport of goods by air vessel |
|
Input tax credit on vessels and aircraft |
97. |
Transport of Goods by Rail |
|
GST on transport of goods by rail |
|
Classification of service and rate of tax |
|
Exemption in respect of transport of certain goods by rail |
|
Place of supply of transport of goods by rail |
98. |
Works Contract Service |
|
Levy of tax on works contract service |
|
Classification of service and rate of tax |
|
Taxation of composite supply under GST |
|
Works contract--Meaning |
|
Supply of goods or material is necessary |
|
Annual Maintenance Contract |
|
Pure labour contract is not a works contract |
|
Contract for repair or maintenance of motor vehicle is not a works contract |
|
Contract for construction of pipeline or conduit |
|
Contract for erection, commissioning or installation of plant, machinery, equipment or structures |
|
Contract for painting of a building, repair of a building, renovation, etc. |
|
Exemption i.r.o. services provided to Government |
|
Exemption i.r.o. composite supply of goods and services in which value of supply of goods constitutes not more than 25% of value |
|
Exemption i.r.o. services under Housing for All Mission or PMAY |
|
Exemption i.r.o. pure labour contracts for construction of single residential unit |
|
Value of supply in cases involving transfer of land or undivided share of land |
|
Separate registration is required if work is executed in different states |
|
Records required to be maintained by any person executing works contract |
|
Place of supply of works contract service |
|
Allowability of input tax credit in respect of works contract service |