Tag: #registration

Gist of Circulars on E-Way Bill/Registration/Returns and Composition Scheme

Gist of Circulars on E-Way Bill   Circular No. Date of Circular Relevant Section /Rule Brief about the Circular Circular No. 41/2018 13th April 2018 - Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances –Reg   Circular No. 49/2018 21st June 2018 Circular No. 41/2018 Dated 13th April 2018 Modifications to the ...

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Gist of Notifications issued under Section 23(2) of CGST Act, 2017-Exempting certain Category of persons from the requirement of registration under CGST/IGST Act 2017

Gist of Notifications issued under Section 23(2) of CGST Act, 2017-Exempting certain Category of persons from the requirement of registration under CGST/IGST Act 2017   Notification No. Date of Notification Relevant Section /Rule Notification Referred Brief about the Notification   5/2017 – Central Tax 19th June 2017 Sub-Section (2) of Section 23 of CGST Act, 2017 Not Applicable Seeks to exempt persons only engaged in ...

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Kirana Stores supplying Ice Cream, Pan Masala and Tobacco are not Eligible for Threshold Exemption of Rs 40 Lakh-Check who others are not eligible for threshold limit of Rs 40 Lakh

Kirana Stores supplying Ice Cream, Pan Masala and Tobacco are not Eligible for Threshold Exemption of Rs 40 Lakh-Check who others are not eligible for threshold limit of Rs 40 Lakh Government vide Notification No. 10/2019-Central Tax dated 7th March 2019 exempted person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees. ...

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Registration in GST:-Persons making Inter State Supplies from Offices in Multiple States

In today’s, update, we would be discussing provisions relating to liability of person to get registered under GST wherein he has offices in Multiple States and he makes both Intra State and Inter State Supply from those offices. Let's consider a case study: Akshay, has offices in Rajasthan and Delhi. The office in Delhi only makes Intra State i.e. Local Supply and Office in Rajasthan makes ...

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Registration in GST:-Persons making Inter State Supply

In today’s, update, we would be discussing provisions relating to liability of person to get registered under GST wherein he makes, Inter State Supply.   No Benefit of Threshold Limit for persons making Inter State Taxable Supply There is no threshold limit for registration in case of person making Taxable Inter-State supply of Goods and /or Services. Such person would be required to be registered ...

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Registration Under Draft GST Law: person liable to deduct tax

  Mandatory registration for person liable to deduct tax at source: Schedule III of Draft GST Law lays down condition regarding the registration of persons under GST. Paragraph 5 of Schedule III provides that notwithstanding anything contained under Paragraph 1 and 2 of Schedule III, persons who are required to deduct tax under section 37; would be mandatorily required to be registered under GST. Person required ...

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