AUTHORITY FOR ADVANCE RULING
2018-TIOL-32-AAR-GST
VPSSR Facilities
GST - Railways cannot be called a Municipality under Articles 243P and 243Q of the Constitution of India - Function of Railways is not covered in Schedule XII of the Constitution as it only covers the constitutional functions of Municipalities - Therefore, Cleaning Services (of locomotives, railway stations, railway lines) supplied by the applicant to the Northern Railway are not exempted under Sl. no. 3 of Notification 09/2017-IT(R) as amended by 02/2018-IT(R) and parallel notifications of CGST & SGST - Northern Railway has informed their sanitation contractors vide letter dated 20.11.2017 that contracts for station sanitation would be exempt from GST provided it is a pure service contract - since u/s 103 of the CGST Act, 2017, this ruling is binding only on the applicant and the jurisdictional officers, the Northern Railway is free to contest the same, however, the applicant is required to deposit GST as per this Ruling - Application disposed : AAR
CGST (RULE) NOTIFICATION
22/2018
Failure to furnish GSTR-3B by due date - Waiver of late fee, subject to conditions
AAR NOTIFICATION
Appellate Authority for Advance Ruling Maharashtra Notification May 10, 2018
ARTICLES
Writing off inputs and reversal of transitional credit - IT systems play truant
Composite Supply–Is test of indivisibility valid test?
TOP NEWS
GST E-way Bill - Assam & Rajasthan set to adopt mechanism
SGST STATE NOTIFICATION
WEST BENGAL (RULES NOTIFICATIONS)
08/2018-C.T./GST
Circulation of the West Bengal Appellate Authority for Advance Ruling Regulations, 2018.
518-F.T.
WBGST (Fourth Amendment) Rules, 2018.
07/2018-C.T./GST
To notify that irrespective of the value of the consignment no way bill under rule 138 shall be required to be generated in case of intra-State movement of goods.
06/2018-C.T./GST
Extension of date for filing the return in FORM GSTR-6.
05/2018-C.T./GST
Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores.
01/WBGST/PRO/2018
Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the West Bengal Goods and Service Tax Rules, 2017.
390-F.T
Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore.
390-F.T
Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore.
356-F.T
Notifies the date from which e-way bill rules shall come into force
355-F.T
Amending the WBGST Rules, 2017 (Third Amendment Rules, 2018)
04/2018-C.T./GST
To specify dates of filing GSTR-3B for the months of April, 2018 to June, 2018
357-F.T
Seeks to exempt payment of tax under section 9(4) of the WBGST Act, 2017 till 30.06.2018
282-F.T
Rescinding notification No. 120-F.T. dated 24.01.2018, which reduced late fees on late filing of FORM GSTR-5A
281-F.T
WBGST (Second Amendment) Rules, 2018 (including E-way Bill Rules)
165-F.T
Seeks to postpone the coming into force of the e-waybill rules by rescinding Notification No. 2312-F.T dated 29.12.2017.
137-F.T
Seeks to amend notification no 2023-F.T dated 14.11.2017 so as to correct name of certain department / institution.
136-F.T
Seeks to exempt certain portion of tax on specified old and used Motor Vehicles from GST under section 11 of the WBGST Act, 2017.
135-F.T
Seeks to amend notification No 1126-F.T. dated 28/06/2017, which exempts certain goods from GST under section 11 of the WBGST Act, 2017.
134-F.T
Seeks to amend notification No 1125-F.T. dated 28/06/2017, which prescribes GST rates of goods.
133-F.T
Seeks to exempt Central Government's share of Profit Petroleum from State tax.
132-F.T
Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right (TDR) and vice versa.
131-F.T
Seeks to amend notification No. 1137-F.T. dated 28/06/2017 so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under WBGST Act, 2017 to be taxed under RCM
130-F.T
Seeks to amend notification No. 1136-F.T dated 28/06/2017 so as to exempt certain services.
129-F.T
Seeks to amend notification No. 1135-F.T dated 28/06/2017 so as to notify WBGST rates of various services.
03/2018-C.T./GST
Notification under rule 138(14)(d) regarding intra-State e-waybill.
122-F.T
Amendment of notification No. 1069-F.T. dated 21/06/2017 for notifying e-way bill website.
121-F.T
Reduction of late fee in case of delayed filing of FORM GSTR-6.
120-F.T
Reduction of late fee in case of delayed filing of FORM GSTR-5A.
119-F.T
Reduction of late fee in case of delayed filing of FORM GSTR-5.
118-F.T
Reduction of late fee in case of delayed filing of FORM GSTR-1.
117-F.T
WBGST (First Amendment) Rules, 2018.
02/2018-C.T./GST
Extension the time limit for filing FORM GSTR-6 for the months of July, 2017 to February, 2018 till 31.03.2018.
01/2018-C.T./GST
Extension the time limit for filing FORM GSTR-3B for the month of December, 2018 till 22.01.2018.
04/2018-C.T./GST
To specify dates of filing GSTR-3B for the months of April, 2018 to June, 2018
61-F.T
Memorandum to set up an office of the West Bengal Authority for Advance Ruling.
60-F.T
West Bengal Authority for Advance Ruling Regulations, 2018
