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Composition Scheme under GST

    

Treatment of Job Work in GST and Form ITC-04

    

Paver blocks laid down for parking of cars to avoid quicker wear & tear due to accumulation of water & dust amounts to construction of immovable property and not eligible for GST Input: Says AAR

    

Rule 36(4) - Buyer's ITC at the mercy of supplier?

    

High Court stayed interest, penalty and further investigation of other products of Whirlpool in response to writ filed by them.

    

Poultry Meal to attract 5% GST whereas Poultry Fat to attract 12% GST: Says AAR

    

GST on lease premium charges, annual lease rentals and maintenance charges paid on lease of land for own bulding construction is restricted and not eligible for ITC as per section 17(5)(d): Says AAR

    

Supply of food to Hospital on outsourcing basis to hospital patients shall be chargeable to 5% GST with no input w.e.f. 27.07.2018: Says AAR

    

GST Profiteering of Rs. 1,57,200 established in the case of supply of Duracell Battery AA/6 by respondent.

    

Revocation of GST Registration Applications

    
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Rule 67A substituted to notify GSTR-1 filing with OTP for taxpayers having NIL details of outward supply. The new rule to be effective from 01st July 2020.

Central Goods and Services Tax (Eighth Amendment) Rules, 2020

Rule 67A - Manner of furnishing of return or details of outward supplies by short messaging service facility.

Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies through a short messaging service using the registered mobile number and the said return or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility.

Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be.

 


CGST (Eighth Amendment) Rules, 2020

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Published by

TaxReply

on Jul 3, 2020

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