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Kraft paper honeycomb boards or paper honeycomb boards to be classified under HSN 48089000 instead of 48081000 : Says AAR

    

Work contract services provided to National Centre for Biological Sciences (NCBS) to be taxable at 18% GST and not 12% GST: Says AAR

    

CBIC tweet for consideration of GST late fee waiver for past period from Aug 2017 to Jan 2020

    

Next GST Council Meeting likely to happen on June 14

    

Principles of natural justice not followed by officer. Assessment order set aside and remitted back for redoing the assessment again on merits of case : Madras High Court

    

Bail Petition of Sh. Rajesh Arora : Rajasthan High Court

    

Retrofitted two wheelers for use of differently abled persons to be taxed as normal vehicle under HSN 87112019 @ 28% GST with ITC : Says AAR, Karnataka

    

GSTN advisory for registration of IRP/RPs on the GST Portal

    

Early hearing of SKH Sheet Metals accepted by Delhi High Court on the issue of availment of transitional credit under GST

    

Petitioner got approval from Bombay High Court to visit the office premises of Petitioner to collect records and information

    
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Finance Bill

CBIC has inserted a new form GST PMT-09, wherein taxpayer can transfer any amount of tax from one head to other head (including Major and Minor head). Currently this facility is available for electronic cash ledger only. A new sub rule [Rule 87(13)] has been inserted to give effect on the same. However effective date of this sub rule is yet to be notified by CBIC.

Rule 87(13) - A registered person may transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09.

GST PMT-09

5. Details of the amount to be transferred from one account head to another.

Amount to be transferred from 

Amount to be transferred to

Major head

Minor head

Amount

available

Major Head

Minor head

Amount

transferred

1

2

3

4

5

6

Central Tax, State/UT Tax, Integrated Tax, Cess

Tax 

 

Central Tax, State/UT Tax, Integrated Tax, Cess

Tax 

 

Interest

 

Interest

 

Penalty

 

Penalty

 

Fee

 

Fee

 

Others

 

Others

 

Total

 

Total

 

 


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Posted by

TaxReply

on Jul 1, 2019

Comments


Yes it is one of good decision by GST team.
By: Satish M | Dt: Jul 1, 2019
Good. we are waiting for this from the inception.
By: G.venu Gopal | Dt: Jul 21, 2019


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