Applicant has sought advance ruling on following Whether Supply of Purified Water to Public in Empty Unsealed Cans is exempt under GST Law ? Ruling It is held that the supply of Purified Drinking Water to Public in Empty Unsealed Cans is not entitled…
Additionally, the revenue department is also considering treating a section of MSMEs under the GST scheme for composition dealers, so that they are taxed at concessional rates till the Covid-19 crisis blows away. The government is considering tax sops to encourage special economic zone (SEZ)…
Deputy Chief Minister Dushyant Chautala has assured Confederation of Indian Industry (CII) members that stuck GST refunds of the industry will be processed next week onwards. In his address to CII members through video-conferencing, the Deputy Chief Minister invited the CII to share a plan…
The Centre had earlier released Rs 12,857 crore to Punjab on account of compensation for July 2017-March 2019 and with the clearance of arrears, the total amount paid stands at Rs 14,094 crore. The Centre has released Rs 1,237 crore to Punjab as GST compensation…
Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws- Vide Circular Number 137/07/2020-GST Dated 13th April, 2020 Issue Clarification An advance is received by a supplier for a Service contract which subsequently got cancelled. The supplier…
Standard Operating Procedure (SOP) to be followed by exporters Exporters to follow SOP, Central Board of Indirect Taxes and Customs (CBIC) has issued a detailed circular on 23rd January, 2020 which reads as follows As you are aware, several cases of monetisation of credit…
Various document to be issued under GST Regime S.no Document When required to be issued 1. Tax Invoice At the time of removal of goods or delivery of goods At time of receipt of goods or services or both from unregistered supplier Before…
Section 11 of CGST Act, 2o17 Contains provisions which empowers government to grant exemptions from tax. Section 11(4) of the Delhi SGST Act, 2017 has been reproduced below for reference, similar provisions exists in GST Acts of all states. 11(4) "Any notification issued by…