Specified category of persons are exempted from obtaining GST registration: It has been proposed to amend Section 23(2) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) with a non-obstante clause, that too retrospectively applicable w.e.f July 1, 2017, so as to provide that, persons required to take registration in GST as
Certificate under the State Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 in terms of Section 29(5) of the said Acts M/s. (hereinafter referred to as the “Applicant’) is a registered person vide GSTIN………………….and is having its principal place of Business at__________ in the State of_______________. The Applicant has the following additional places of business
GSTR-10: CA Certification in case of filing GST Final Return A Taxable person, whos GST has been cancelled or who has surrendered his GST Number, is required to file GSTR-10 , also known as GST Final Return. This return is required to be filed within 3 months from date of cancellation of GST Registration Number.
5. M/S ABBOTT HEALTHCARE PVT. LTD. vs. THE COMMISSIONER OF STATE TAX [2020 (1) TMI 338 (KERALA HIGH COURT)] Placing of diagnostic instruments at hospital, labs etc. Background: Abbott placed its own diagnostics instruments at the premises of unrelated hospitals, labs for their uses for a specified period without any consideration. To execute the aforesaid
The AAR, West Bengal in the matter of Shopinshop Franchise Pvt. Ltd. [27/WBAAR/2022-23 dated February 9, 2023] has ruled that ‘Bouquets’ made with dry parts of plants, foliage, flower buds, grasses, and branches of plants which dried, bleached, dyed, and coloured and sold with plastic foil packaging will be classifiable under Tariff Item No. 06039000 or 06049900 of
48th Meeting of the GST Council 17th December, 2022 *** PRESS RELEASE The 48th Meeting of the GST Council was held on 17th December, 2022 through Video Conference, under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. Tax rates The GST Council has, inter-alia, made following recommendations for changes in
In re., Tube Investment of India Limited (GST AAR Uttarakhand) order dated 24.11.2022 Whether nominal recoveries made from the employees who are provided food in the factory canteen would be considered as a “Supply”? Facts of the Case: This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax
The Maharashtra Authority of Advance Ruling (AAR) consisting of Rajib Magoo and T.R. Ramnani has ruled that GST is not payable on fees collected towards training in respect of football, basketball, athletics, cricket, swimming, karate, and dance. The association, M/s Navi Mumbai Sports Association, has constructed an international sports complex on land allotted by M/s
The Goods and Services Tax Network (GSTN) issues advisory with respect to issues arising in the GSTR-2B statement for the month of April 2022. It has been noticed that in a few cases, certain records are not reflected in the GSTR-2B statement for the period of April 2022. However, such records are visible in the
