Monthly Archive: June 2018
TDS & TCS Provisions under GST suspended till 30-09-2018
CBIC has issued a Press Release dated 29-06-2018 by which the provision of Section 51 & 52 related to TDS & TCS under Central Goods and Services Tax Act,...
Exemption from Reverse Charge Mechanism (RCM) u/s 9(4) extended till 30-09-2018
The Central Government has extended the exemption from Reverse Charge Mechanism provisions u/s 9 (4) till 30-09-2018, vide Notification No. 12/2018 – Central Tax (Rate) dated 29-06-2018. Copy of...
Is a Works Contractor required to be registered under GST, in each state where he is rendering his Services?
A detailed analysis of the registration requirement of Works Contractor is done below:- 1. What is Works Contract? Works contract has been defined under Section 2 (119) of...
01-07-2018 : RCM under GST on Purchases from Unregistered Persons
The government has not issued any notification till now to extend the applicability of the RCM provisions u/s 9(4) of the CGST Act, 2017. Representation has been made to...