NEWS FLASH
GST - Govt notifies list of supplies as deemed
exports such as supplies to EoU, against EPCG
and Advance Authorisation + notifies Forms for
refund to exporters
Delay in filing GSTR-3B - Interest waiver only for July month, not for August
TOP NEWS Adverse impact of DeMo & GST over now, says FM
FAQ Refund of unutilised ITC in GST_Web
CGST (RULES) NOTIFICATION
48/2017
CGST - List of supplies to be treated as Deemed Exports notified
47/2017
CGST - Forms prescribed for refund to exporters
SGST NOTIFICATION
JHARKHAND RULES NOTIFICATION
749
Notification related to TDS section 51
747
Notification related to Seventh Amendment in Rules
745
notification related to supply of heavy water
744
Notification related to GSTR 3B
699
STATUTE IN RESPECT OF THE QUALIFICATIONS OF TEACHERS OF UNIVERSITIES AND COLLEGES IN JHARKHAND STATE, 2017)
700
REGULATION AS PART OF STATUTE FOR APPOINTMENT OF ASSISTANT PROFESSORS IN THE UNIVERSITIES OF JHARKHAND, 2017
676
extends the time limit for furnishing the return by an Input Service Distributor)
675
Notification related to GSTR 1, 2 and 3)
674
Related to due tat of TSTR-6 in the month of July and aug 2017
NAGALAND RULES NOTIFICATION
8-456/2017
Amend on Supply on goods where no refund of unutilized ITC shall be allowed
8-475/2017
Appointment of State Tax Officers
8-478/2017
Exempt Supply of services on FIFA WC U17
8-479/2017
Exempt intra state supply on heavy water nuclear fuel
8-481/2017
Notification relating to Handicraft goods
8-473/2017
Provisions of Section 51_1 come into force
GUJARAT RATES NOTIFICATION
38/2017
Rate Exemption on Payment Of Tax under Section 9(4)
35/2017
Exemption On Certain Goods
34/2017
Amendment To Notification No 1-2017
33/2017
Reverse Charge On Services to RBI
32/2017
Exemption On Services By GOVT Entity
31/2017
Amendment To Notification No 11-2017
Order No 01 of 2017
Policy Services Of Extending Deposits,Loans
GUJARAT RULES NOTIFICATION
40/2017
Policy Payment Of Tax On Issuance of Invoice
39/2017
Policy Cross Empowerment State Tax Officer
38/2017
Policy Add Certain Items Of Handicrafts
44/2017
Extension Time Limit For GST ITC-01
46/2017
Policy Increase in Composition Turnover Limit
CASE LAWS
2017-TIOL-24-HC-MAD-GST
Coimbatore Road Contractors Welfare Association Vs State Of Tamil Nadu
GST - the petitioner is an association, formed for the welfare of its members, which are road contractors, carrying on works on National Highways State highways - Earlier the contractors remitted 2% tax on value for the works executed by them towards the Works Contract Tax under the TNVAT Act, 2006 - The petitioner claims that under the CGST Act, 2017, the Central Govt. notified that 6% of the tax was leviable towards works contract - The State Govt. is further empowered to levy towards contract tax in addition to the works contract tax imposed by the Central Govt. - Therefore, the contractor would be liable to pay 12% of tax towards the works contract - Therefore, the petitioner contended that for the works contract for which the agreements were executed prior to 01.07.2017, GST could not be imposed and 2% VAT alone was applicable - The petitioners also submitted that amount of GST paid over 2% was to remit the GST, since the petitioner's representations challenging such levy went unanswered.
Held - Commr. of Commercial Taxes directed to consider the representations made by the petitioner, and pass appropriate orders within four weeks, after giving the petitioner an opportunity of personal hearing: High Court (Para 2,3,4,9) - Case remanded: MADRAS HIGH COURT
2017-TIOL-23-HC-KERALA-GST
Ascics Trading Company Vs Assistant State Tax Officer
GST - a vehicle and some goods belonging to the petitioner were seized by the revenue authorities - The same were released upon production of an interim order - The issue in the present case pertains to the power of the State Govt. to detain goods for not carrying the prescribed documents under the IGST Act.
Held - Considering the provisions of Section 4 and Section 20 of the IGST Act and Section 6 of the CGST Act read with Rule 138 of the CGST Rules as amended by Notfn.No.27/2017-Central Tax, the Central Govt. had the power to prescribe the necessary documents to be carried while transportation of goods during inter-state trade - However, till date the Central Govt. had not notified the list of such documents - Moreover the State Govt. was not vested with the power to legislate upon the inter-state movement of gods in the course of trade - Hence the detention of the goods for not carrying the requisite documents was unsustainable in law: High Court (Para 2,3) - Writ Petition allowed: KERALA HIGH COURT
ARTICLES
Suspension of reverse charge – effective date?
Curious case on interest on delayed payment
GST regime - continuation of area based incentive
Treading GST Path - XXXV - All about Reverse Charge
Entry Tax on goods imported from abroad - explained further
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