E-way bill

Clarification in respect of certain GST related issues – Circular No. 160/16/2021-GST dated 20.09.2021

Circular No. 160/16/2021-GST F. No. CBIC-20001/8/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 20th September, 2021 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors […]

Clarification in respect of certain GST related issues – Circular No. 160/16/2021-GST dated 20.09.2021 Read Post »

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST – Circular No. 76/50/2018-GST dated 31.12.2018

Circular No. 76/50/2018-GST F. No. CBEC-20/16/04/2018-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 31st December, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification on certain issues (sale by government

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST – Circular No. 76/50/2018-GST dated 31.12.2018 Read Post »

Exempted Casual Taxable Persons (CTP) from obtaining GST Registration – CGST Notification No. 56/2018 – Central Tax dated 23.10.2018

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 23rd October, 2018 No. 56/2018 – Central Tax G.S.R 1056(E).—In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter referred to as the

Exempted Casual Taxable Persons (CTP) from obtaining GST Registration – CGST Notification No. 56/2018 – Central Tax dated 23.10.2018 Read Post »

Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 – Circular No. 64/38/2018-GST dated 14.09.2018

Circular No. 64/38/2018-GST CBEC/20/16/03/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 14th September, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) / The Principal Directors General / Directors General (All) Madam/Sir, Subject: Modification of

Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 – Circular No. 64/38/2018-GST dated 14.09.2018 Read Post »

E-way bill in case of storing of goods in godown of transporter – Circular No. 61/35/2018-GST dated 04.09.2018

Circular No. 61/35/2018-GST CBEC-20/13/01/2018-GSTGovernment of IndiaDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 4th September, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal Directors General / Directors General (All) Madam/Sir, Subject: E-way bill in case of storing

E-way bill in case of storing of goods in godown of transporter – Circular No. 61/35/2018-GST dated 04.09.2018 Read Post »

Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018 – Circular No. 49/23/2018-GST dated 21.06.2018

Circular No. 49/23/2018-GST F. No. CBEC/20/16/03/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 21st June, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) / The Principal Directors General / Directors General (All) Madam/Sir, Subject:

Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018 – Circular No. 49/23/2018-GST dated 21.06.2018 Read Post »

Clarifications of certain issues under GST – Circular No. 47/21/2018-GST dated 08.06.2018

Circular No. 47/21/2018-GST F. No. CBEC- 20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 08th June, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/ The Principal Directors General/ Directors General (All) Madam/Sir, Subject:

Clarifications of certain issues under GST – Circular No. 47/21/2018-GST dated 08.06.2018 Read Post »

UTGST Notification No. 11/2018 – Union Territory Tax dated 21.05.2018

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 21st May, 2018 No. 11/2018 – Union Territory Tax G.S.R. 471(E).—In exercise of the powers conferred under sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax

UTGST Notification No. 11/2018 – Union Territory Tax dated 21.05.2018 Read Post »

UTGST Notification No. 10/2018 – Union Territory Tax dated 21.05.2018

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 21st May, 2018 No. 10/2018 – Union Territory Tax G.S.R. 470(E).—In exercise of the powers conferred under sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax

UTGST Notification No. 10/2018 – Union Territory Tax dated 21.05.2018 Read Post »

UTGST Notification No. 09/2018 – Union Territory Tax dated 18.05.2018

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 18th May, 2018 No. 9/2018 – Union Territory Tax G.S.R. 465(E).—In exercise of the powers conferred under sub-section (1) of Section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax

UTGST Notification No. 09/2018 – Union Territory Tax dated 18.05.2018 Read Post »

UTGST Notification No. 08/2018 – Union Territory Tax dated 18.05.2018

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 18th May, 2018 No. 8/2018 – Union Territory Tax G.S.R. 464(E).—In exercise of the powers conferred under sub-section (1) of Section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax

UTGST Notification No. 08/2018 – Union Territory Tax dated 18.05.2018 Read Post »

UTGST Notification No. 07/2018 – Union Territory Tax dated 18.05.2018

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 18th May, 2018 No. 7/2018 – Union Territory Tax G.S.R. 463(E).—In exercise of the powers conferred under sub-section (1) of Section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax

UTGST Notification No. 07/2018 – Union Territory Tax dated 18.05.2018 Read Post »

Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances – Circular No. 41/15/2018-GST dated 13.04.2018

Circular No. 41/15/2018-GST CBEC-20/16/03/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 13th April, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Procedure for interception of conveyances for inspection of goods in

Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances – Circular No. 41/15/2018-GST dated 13.04.2018 Read Post »

UTGST Notification No. 06/2018 – Union Territory Tax dated 31.03.2018

This Notification has been rescinded by Notification No. 11/2018 – Union Territory Tax dated 21st May, 2018 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 31st March, 2018 No. 6/2018 – Union Territory Tax G.S.R. 319(E).— In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods

UTGST Notification No. 06/2018 – Union Territory Tax dated 31.03.2018 Read Post »

UTGST Notification No. 05/2018 – Union Territory Tax dated 31.03.2018

This Notification has been rescinded by Notification No. 9/2018 – Union Territory Tax dated 18th May, 2018 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 31st March, 2018 No. 05/2018 – Union Territory Tax G.S.R. 318(E).— In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods

UTGST Notification No. 05/2018 – Union Territory Tax dated 31.03.2018 Read Post »

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