Goods and Services Tax Network (GSTN) issues advisory on availability of input tax credit for the financial year 2020-21 under section 16(4) of Central Goods and Services Tax (CGST) Act, 2017. As per Section 16(4) of CGST Act, 2017, no taxpayer shall take input tax credit in respect records (invoices and debit notes) for supply
A Electronic Way Bill (e-Way Bill) is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and details of transporter along with the details of
The Central Board of Indirect Taxes and Customs (CBIC) vide its Circular No 163/19/2021-GST dated 6th October 2021 issues the clarification regarding GST rates and classification of goods based on the recommendation of the GST Council in its 45th meeting held on 17th September 2021. Circular No. 163/19/2021-GST F. No. 190354/206/2021-TRU Government of India Ministry
The Central Board of Indirect Taxes and Customs (CBIC) vide its Circular No 164/20/2021-GST dated 06th October 2021 issues the clarifications on applicable GST rates and exemptions on below mentioned activities:- 1. Services by cloud kitchens/central kitchens, 2. Supply of ice cream by ice cream parlors, 3. Coaching services to students provided by coaching institutions
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 06/2021 – Central Tax (Rate) dated 30th September 2021 notifies the GST rates of various services as recommended by GST Council in its 45th meeting held on 17th September 2021. Government of IndiaMinistry of Finance(Department of Revenue)Notification No. 06 /2021- Central Tax
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 11/2021 – Central Tax (Rate) dated 30th September 2021 amends Notification No 39/2017 – Central Tax (Rate) dated 18th October 2017. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 11/2021-Central Tax (Rate) New Delhi, the 30th September, 2021
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 10/2021 – Central Tax (Rate) dated 30th September 2021 amends the Notification No 4/2017 – Central Tax (Rate) dated 28th June 2017. GOVERNMENT OF INDIAMINISTRY OF FINANCE(Department of Revenue)Notification No. 10/2021-Central Tax (Rate)New Delhi, the 30th September, 2021 G.S.R. (E).- In
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 9/2021 – Central Tax (Rate) dated 30th September 2021 amends the Notification No 2/2021 – Central Tax (Rate) dated 28th June 2017. GOVERNMENT OF INDIAMINISTRY OF FINANCE(Department of Revenue)Notification No. 9/2021-Central Tax (Rate)New Delhi, the 30th September, 2021 G.S.R. …..(E).- In
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 8/2021 – Central Tax (Rate) dated 30th September 2021 amends the Notification No 1/2017 – Central Tax (Rate). GOVERNMENT OF INDIAMINISTRY OF FINANCE(Department of Revenue)Notification No. 8/2021-Central Tax (Rate)New Delhi, the 30th September, 2021 G.S.R. ……(E).- In exercise of the powers conferred
The Central Board of Indirect Taxes and Customs (CBIC) vide its Circular No 162/18/2021-GST dated 25th September 2021 issues clarifications in respect of refund of tax specified in section 77(1) of the CGST Act 2017 and section 19(1) of the IGST Act 2017. Circular No. 162/18/2021-GSTF. No. CBIC-20001/8/2021-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board
