IGST Rules – Integrated Goods and Services Tax Rules, 2017 ⟵ Rule 1 Rule 3 ⟶ Rule 2 – Application of Central Goods and Services Tax Rules The Central Goods and Services Tax Rules, 2017, for carrying out the provisions…
Chapter 3 Input Tax Credit Chapter 3 Input Tax Credit ‘Bill to Ship to’ – Extended to Service ITC on Payment of Tax ITC on SCH III Supplies Expansion of Scope of ITC on motor vehicles Expansion of Scope of…
Union Territory Tax Notifications UTGST Notification 01/2019 Title Seeks to bring into force the UTGST (Amendment) Act, 2018 Number 01/2019 Date 29-01-2019 PDF Download In exercise of the powers conferred by sub-section (2) of section 1 of the Union Territory…
Central Tax Circulars CGST Circular 80/2018 Circular Number 80/2018 Circular Date 31-12-2018 PDF Download To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General, Principal Commissioners/ Commissioners of Central Excise & Central Tax Madam/ Sir, Subject: Clarification regarding GST…
Central Tax Notifications (Rate) CGST Notification rate 25/2018 Title Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. Number 25/2018 Date 31-12-2018…
Union Territory Tax Notifications (Rate) UTGST Notification rate 26/2018 Title Union Territory Tax(R) seeks to exempt UTGST on supply of gold by nominated agencies to registered persons. Number 26/2018 Date 31-12-2018 PDF Download 1) In exercise of the powers conferred…
Central Tax Circulars CGST Circular 95/2019 Circular Number 95/2019 Circular Date 28-03-2019 PDF Download To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir,…
IGST Rules – Integrated Goods and Services Tax Rules, 2017 Table of Contents Rule 1 – Short title, extent and commencement Rule 2 – Application of Central Goods and Services Tax Rules Rule 3 – The proportion of value attributable…
Central Tax Circulars CGST Circular 89/2019 Circular Number 89/2019 Circular Date 18-02-2019 PDF Download To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir,…
Union Territory Tax Notifications (Rate) UTGST Notification rate 01/2019 Title Seeks to rescind notification No. 8/2017 UT (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts Number…