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Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the rate of tax in respect of goods or services or both, shall be determined in the following manner, namely:–– (a) in case the goods or services or both have been supplied before the change in […]
Read More(1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of services shall be the earliest of the following dates, namely:— (a) the date of issue of invoice by the supplier, if the invoice is […]
Read More(1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of goods shall be the earlier of the following dates, namely:— (a) the date of issue of invoice by the supplier or the last date […]
Read MoreIn the GST preview Government has provide all the exemptions under GST which was in the previous service tax regime, detail list of these are as follows:- 1. Services by Government or a local authority excluding the following services- (i) services by the Department of Posts by way of speed post, express parcel post, life […]
Read MoreNotification No. 48/2017-Central Tax In exercise of the powers conferred by section 147 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:- S.No. […]
Read MoreCircular No. 14/14/2017 Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act, 2017 – reg. In accordance with the decisions taken by the GST […]
Read MoreApplication for refund of tax, interest, penalty, fees or any other amount.- (1) Any person, except the persons covered under notification issued under section 55 UN, Embassy claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, […]
Read MoreMaximum Time to file Refund application :- UNO/MFN/ EMBASSY MAY CLAIM REFUND before the expiry of six months from the last day of the quarter in which such supply was received Rule 95 :– (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 […]
Read MoreRefund of integrated tax paid on goods exported out of India.- (1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:- (a) the person in […]
Read MoreREFUND UNDER GST (1) “refund” includes a. refund of tax paid on zero-rated supplies of goods or services or both on inputs or b. Input services used in making such zero-rated supplies, or c. refund of tax on the supply of goods regarded as deemed exports, or d. refund of unutilised input tax credit as […]
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