Normally, GST on goods and services is payable by the
taxable person (i.e. person registered or liable to be registered under GST). However
the Government have, on the recommendation of the council, by notification specified
categories of...
AAR (Advance Ruling) Case
Law Details
Applicant Name : Automative
Components Technology India Private Limited
Appeal Number : Order No. 05/ARA/2020
Date of Judgement/Order : 31/01/2020
Courts : AAR Tamilnadu (96) Advance Rulings (1253)
Question(s) on which Advance Ruling was sought...
TDS provision under
GST
There are certain category of persons for whom registration under
GST act is mandatory irrespective of their turnover limits as specified in
Section 22. These categories have to get register themselves on mandatory basis
under...
Transfer
of ITC in case of sale, merger, demerger amalgamation, lease or transfer of
business:-
As per section 18(3) of CGST Act, 2017 in
case of change in the constitution of registered person on account of sale,
merger, demerger,...
As per CGST Rule 36(4) : Input tax credit to the recipient in respect of invoices or debit notes that are not reflected in his FORM GSTR-2A shall be restricted to 10 % of the eligible...
Authority for Advance Ruling (AAR Tamilnadu) pronounced in case of M/s. Sanghvi Movers Ltd. that full ITC cannot be availed by registered branch office for the services procured from HO where payments are netted off...
Central Board of Indirect Tax & Customs (CBIC) issued circular no. 20/06/03/2019-GST dated 18th July, 2019 clarifying implications under GST related to Information Technology enabled services (ITes) outsourced to Indian entities by overseas companies (i.e. call centres,...
Central Board of Indirect Tax and Customs clarified through circular No.108/27/2019-GST dated 18th July, 2019 about procedures, documentation and implications under GST on transaction with respect to goods sent/taken out of India for exhibition or on...