Author: CA Ritul Patwa

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...

LIST OF PROFESSIONS COVERED U/S 44AA OF INCOME TAX ACT, 1961

Following professions are covered u/s 44AA (1) of the Income Tax Act, 1961:- 1. Legal 2. Medical, 3. Engineering 4. Architecture 5. Accountancy 6. Technical consultancy 7. Interior decoration 8....

DUE DATE FOR FILING GSTR 3B FOR APRIL, 2018 EXTENDED TO 22-05-2018

The government has extended the due date for filling of GSTR 3B for the month of April, 2018 from 20-05-2018 to 22-05-2018 due to emergency maintenance of the GST Portal...

HOW TO FILE APPEAL BEFORE COMMISSIONER OF INCOME TAX (APPEALS)

INTRODUCTION At times it may happen that the taxpayer is aggrieved by an order of the Assessing Officer. In such a case he can file an appeal against the...

GST E WAY BILL : MAJOR RELIEF – 7TH MARCH, 2018

The government has announced major relief in the E Way Bill Rules vide Notification No. 12/2018 – Central Tax dated 7th March, 2018, with key amendments as below:- 1....

GST RATE ON HOTELS, RESTAURANTS & HOSPITALITY SERVICES

We are noting below the consolidated provisions under GST related to Hotels, Restaurants and Hospitality Sector:-   PART I – RATE OF GST ON HOTEL ROOMS Note – GST is charged...

GST FAQs – MEDICAL & HEALTH CARE SECTOR : PART 2

पहला सुख, निरोगी काया These FAQs are in continuation to Part 1 of GST on Medical & Health Care Sector, where we have discussed:- Exemption given to Health Care...

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The Views expressed on this blog are strictly personal and for knowledge of our clients only. The contents of this blog are solely for informational purpose and it does not constitute any professional advice or recommendation. The laws related to GST and other taxes are under evolution and subject to constant changes and amendments over time. It is suggested to take specific legal advice and necessary due diligence before relying on the contents and information of this Blog. The authors of this blog, does not accept any liabilities for any loss or damage of any kind arising out of information on this blog and for any actions taken in reliance thereon.