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Services notified under Section 9(5) of CGST Act 2017

Section 9(5) of CGST Act 2017 is a charging section under GST for supply of notified services. This section deals with taxability of supply of services, the output tax of which shall be paid by the electronic commerce…

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Tax Collection at Source (TCS) under GST w.e.f. 1st October 2018

Tax Collection at Source (TCS) under GST is going to implement w.e.f. 1st October 2018 in India. In this article we are going to discuss all the relevant provisions of TCS. What is the concept of TCS ?…

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GST on Residential program or camp meant for advancement of religion, spirituality or yoga

Notification No.12/2017-Central Tax (Rate) dated 28th June 2017 exempts services provided by entity registered under Section 12AA of the Income-tax Act, 1961 by way of charitable activities from whole of GST vide entry No. 1 of the notification, which specifies that:- “services…

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Tax Deduction at Source (TDS) under GST w.e.f. 1 October 2018

CBIC recently issued a notification CGST-50/2018 on 13.09.2018 notifying the date applicability of provisions of ‘Tax Deduction at Source’ (TDS) under GST laws. 1st October 2018 has been appointed as date from which such provisions are required to be followed.…

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Supply to SEZ- “Zero Rated” only when supplied for Authorised Operations-AAR

In recent ruling issued by Karnataka AAR in case of M/s Coffee Day Global Ltd, it is held that the supply of non-alcoholic beverages or ingredients of the beverages to the SEZ units by using coffee vending machines does…

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Refund application can be filed for multiple tax periods of Multiple years

In its very positive move, GSTN has enabled the facility to file refund application for multiple tax periods w.e.f. 23rd August 2018. Now, an assessee can file refund application for more than one month/quarter in single application. Currently,…

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