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ISeamless flow of credit" is one of the key features of GST. Barring a few exceptions, a registered person is allowed to avail the credit for GST paid on all inputs, input services and capital goods. However, in certain situations...
In order to boost the residential segment of the real estate sector, the GST Council made the following recommendations - W.e.f. 01 April 2019, GST shall be levied at an effective rate of 5% without ITC on residential properties outside...
The Council, under the chairmanship of Ms. Nirmala Sitharaman, made some important decisions in the 35th meeting held at Vigyan Bhawan. The decisions taken are as follows: The due date for furnishing FORM GSTR - 9/ 9A/ 9C for FY...
The Central Government vide Circular No.: 72/ 46/ 2018 - GST has clarified the procedure to be followed under the GST laws in case supplied goods have to be returned for any reason. There are 2 procedures which can be...
The Government through a press release dated 08 December 2018 has clarified that there is no GST on the sale of a complex/ building and ready-to-move-in flats where the sale takes place after the issue of completion certificate by the...
Vide Circular No. 66/40/2018-GST, dated 26 September 2018, the Govt. has clarified the issue regarding the applicability of GST on residential religion/ spirituality/ yoga programmes or camps for which the fee charged includes the cost of boarding and lodging. The...
The CG has reopened the window for persons who could not migrate in GST earlier till 31 Dec, 2017 (i.e. could not file FORM GST REG – 26), but received only a provisional ID. The window for migration shall remain opened till 31 Aug, 2018 and the procedure to be followed for the same has been notified vide 31/2018 – CT.