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GST Rate on Services as Recommended by The GST Council in Its 37th Meeting

Posted On: 20 SEP 2019 10:04PM by PIB Delhi The 37thGST Council met in Goa today under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman  . The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Chief Minister of Goa Shri PramodSawant,  […]

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FAQ – 17

What are the various reasons where the GST Liability as per financial statements and GST Returns could be different? There could a difference due to the following reasons commonly a) Revenue Recognition b) Stock Transfer outside the states c) Advance Receipt from customers d) GST on paid on job work if not returned in stipulated time […]

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GST TIP – 452

Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours, whichever is earlier.In case of movement of goods on account of job-work, the registered job worker can also generate e-way bill .

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Recommendations regarding E-way Bill made during meeting of the GST Council

Recommendations regarding E-way Bill made during  meeting of the GST Council Posted On: 10 MAR 2018 4:47PM by PIB Delhi In the 26th meeting held here today ,  the GST Council has recommended the introduction of e-way bill for inter-State movement of goods across the country from 01st April 2018. For intra-State movement of goods, e-way […]

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GST Tip – 409

As per Rule 138 of the CGST Rules, the taxpayer who is sending the goods for job work, to a job worker outside the state, has to issue an E-waybill even if the goods being sent is of value less than Rs 50,000.

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GST Tip – 406

As per Notification No 63/2017 – Central Tax, the last date for filing of Form GST ITC – 04, the taxable person who has dispatched or received goods for job work have to file the return by 31st Dec 2017 for the period July 2017 to Sep 2017, replacing the earlier date of 30th Nov 2017 […]

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GST Tip – 310

As per section 119 of the CGST Rules 2017, if the taxpayer has any materials sent on job work or for repairs or on sale or approval basis has to file GST TRAN – 1 within 90 days from the appointed date.

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GST Tip – 283

As per Notification No. 11/2017-Central Tax (Rate) services falling under HSN/SAC 9988 are related to job work in specific cases and they are Manufacturing services on physical inputs (goods) owned by others. It clearly means that the job worker is not supposed to add any material on his side if he adds then it will be […]

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GST Tip – 192

Every registered tax payer has to issue an electronic waybill aka e-waybill if the consignment value is more than Rs 50,000 (fifty thousand)  for the following cases, a) in relation to a supply, b) for reasons other than supply (job work, moving out machinery for repairs) and c) on purchases/supplies  from unregistered persons.

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GST Tip – 170

As per the revised Invoice Rules, Delivery challan can be issued in place of tax invoice during the transportation of goods for job work or for repairs of machinery or in the case of supply of liquefied gas or as may be notified by the GST Council from time to time.

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