Author name: CA Ritul Patwa

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 the CGST Act, 2017 as below:-   “works contract” means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, …

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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 the government to extend the applicability of the RCM. In case if the government does not extend the exemption, all registered persons will be required to …

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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. Other notified professionals:- a) Authorized representatives b) Film Artists c) Certain sports related persons d) Company Secretaries and e) Information technology Notes:- 1. As per Explanation …

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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 order of the Assessing Officer before the Commissioner of Income-tax (Appeals). In this part you can gain knowledge about various provisions relating to appeals to Commissioner …

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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 based on the Declared Room Tariff which is explained as below:- “declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent …

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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 Service under GST; Illustrative list of Services that are exempted under GST and supplies that are liable for tax under GST; Rate of GST on various …

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