The term ‘place of supply’ is very significant, as far as the Goods and Services Tax Laws are concerned. GST revolves around the concept of ‘Destination based consumption tax. Therefore, for every transaction of supply of goods or services or…
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The due date of filing of Annual return under form GSTR-9 and GST Audit under form GSTR-9C, for the financial year 2017-2018 has been extending for a long time now. Right from the original due date of 31/12/2018, the same…
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Ref :- 2019-TIOL-430-AAR-GST Applicant :- Baby Memorial Hospital Ltd , By Kerala Authority for Advance Ruling Background:- Baby Memorial Hospital Ltd , Kozhikode (BMHL for brief) is a multi-speciality hospital engaged in providing following health Care Service to patients ,…
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What is the meaning of Input Service Distributor under GST? “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and…
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Meaning of Supply :- The Taxable event under The CGST Act 2017 (referred as Act for brevity) is “Supply”. Section 7 states that the expression “supply” includes all forms of supply. By stating that the word supply is as an…
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)] GOVERNMENT OF INDIAMINISTRY OF FINANCEDEPARTMENT OF REVENUECENTRAL BOARD OF DIRECT TAXESINVESTIGATION DIVISION-VNEW DELHI [F. No. 285/04/2019-IT(Inv.V) CBDT] NOTIFICATION NO 61/2021, Dated: May 11, 2021…
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)] GOVERNMENT OF INDIAMINISTRY OF FINANCEDEPARTMENT OF REVENUECENTRAL BOARD OF DIRECT TAXESINVESTIGATION DIVISION-VNEW DELHI [F. No. 285/09/2018-IT(Inv.V) CBDT] NOTIFICATION NO 60/2021, Dated: May 11, 2021…
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GOVERNMENT OF INDIAMINISTRY OF FINANCEDEPARTMENT OF REVENUECENTRAL BOARD OF INDIRECT TAXES AND CUSTOMSNEW DELHI [F.No. 450/28/2016-Cus-IV] CIRCULAR NO 10/2021-Customs, Dated: May 17, 2021 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive),All Principal Chief Commissioners/ Chief Commissioners of…
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GOVERNMENT OF INDIAMINISTRY OF FINANCEDEPARTMENT OF REVENUECENTRAL BOARD OF INDIRECT TAXES AND CUSTOMSNEW DELHI [F. No. 450] INSTRUCTION NO 11/2021-Customs; Dated: May 16, 2021 To All Principal Chief Commissioner/Chief Commissioner of Customs/Custom (Preventive)All Principal Chief Commissioner/Chief Commissioner of Central Tax…
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GOVERNMENT OF INDIAMINISTRY OF FINANCEDEPARTMENT OF REVENUECENTRAL BOARD OF INDIRECT TAXES AND CUSTOMSNEW DELHI [F. No. 450/119/2017-Cus-IV] INSTRUCTION NO 10/2021-Customs, Dated: May 13, 2021 To,All Principal Chief Commissioner/Chief Commissioner of Customs/Customs (Preventive)All Principal Chief Commissioner/Chief Commissioner of Customs & Central…
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