Govt Expands the List of ‘Handicrafts Goods’

Govt Expands the List of ‘Handicrafts Goods’

Handicrafts-Goods

The Central Government today amended notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”.

The Notification issued by the Government added Textile (handloom products), Handmade shawls, stoles and scarves, Chain stitch, Crewel, namda, gabba, Wicker willow products, Toran, Articles made of shola to the list.

Persons making inter-state supply of handicraft goods having turnover of below 20 lakh rupees are exempted from tax liability under the new Goods and Services Tax regime.

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Threshold limit for GST Registration is also applicable for Persons making Inter-State Supplies of Services

Threshold limit for GST Registration is also applicable for Persons making Inter-State Supplies of Services

Services-CA GROUPS

The Central Government, on the recommendation of the GST Council, today notified that persons making inter-State supplies of services having TO above 20 Lakhs are bound to obtain registration under the new Goods and Services Tax (GST) regime.

The Notification stated that the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act:

“Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of Article 279A of the Constitution, other than the State of Jammu and Kashmir,” it said.

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Due Date for Filing July to September Returns by Person Supplying Online Information and Database Access or Retrieval Services Extended till 20th Nov 

Due Date for Filing July to September Returns by Person Supplying Online Information and Database Access or Retrieval Services Extended till 20th Nov 

GSTR-5A

The Central Board of Excise and Customs (CBEC) today extended the due date of filing return for persons providing Online Information and Database Access or Retrieval Services can file their returns (Form GSTR – 5A) for the months of July, August and September to 20th November 2017.

In GST regime ‘online information and database access or retrieval services’ is included.  Since it attracts integrated tax, the provisions relating to this services are found place in ‘Integrated Goods and Services Tax Act, 2017. The said provision defines the said service as any service provided or to be provided to any person, by any person, in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner. The services includes, Website supply, web-hosting, Supply of software, supply of images, text, information and making available of databases, supply of music, films and games etc.

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Govt Empowers State Tax Officers for Processing and Grant of Refund under CGST Act

Govt Empowers State Tax Officers for Processing and Grant of Refund under CGST Act

CGST-Refund-Claim

The Central Government, today issued a notification seeking to cross-empower State Tax officers for processing and grant of refund under the Central Goods and Services Tax Act, 2017.

As per the Notification, the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts by the Commissioner of the said Acts, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the CGST Act read with the rules made thereunder except rule 96 of the Central Goods and Services Tax Rules, 2017, in respect of a registered person located in the territorial jurisdiction of the said officers who applies for the sanction of refund to the said officers.

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