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GST में ध्यान रखने योग्य बातें
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Calcutta High Court on 4th march, 2020 publication date 24th March, 2020 held that since the provisional Attachment u/s 83 of GST Act is reprehensible and absolutely contrary to law the respondent authorities are directed to pay costs of Rs. 5 lakhs to each of the three petitioners.
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BOMBAY HIGH COURT on 14 February, 2020 hold that when an order has been passed without considering the reply and on the ground that no reply is filed, the impugned order will have to be set aside and the proceedings will have to be restored to the stage of show cause notice.
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An association collecting annual contributions from its members ensuring maintenance and upkeep of residential complex, in name of corpus funds for future contingencies is liable to pay CGST and SGST as their activities amount to taxable supply of service
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Eligible credit को मात्र इस आधार पर दिए जाने से मना नहीं किया जा सकता कि निर्धारिती ने TRAN-1 form सही नहीं भरा। सरकार या तो ऑनलाइन TRAN-1 सही करने का ऑप्शन दें या मैनुअली भरे हुए को सही मानकर क्लेम स्वीकार करें
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eligibility to opt for the scheme-VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 when audit, enquiry or investigation started
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affordable residential apartment-internal walls of the apartment, balcony or verandah be included 60/90 sq meter
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on 19.3.2019, The GST Council has reduced the GST rates for under-construction flats and affordable housing to 5% and 1%, respectively and also increased the carpet area of flats under affordable housing. from 1.4.2019 The liability to pay tax on TDR, FSI, long term lease (premium) shall be shifted from land owner to builder under the reverse charge mechanism (RCM)
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Development agreement and GST
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All persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise please ensure to get GST registration and pay GST on every commission