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Exemption from filing Annual Return for registered persons whose Annual aggregate turn over upto Rs.2Crs in financila year 2022-23. Notification No.32/2023 CT dt.31.7.23         As per Circular No.201/13/2023 GST dated 1.8.23 the services supplied by a director of a company to the said company in his personal capacity such as RIP are not taxable underRCM. Also supply of food and beverages in a cinema hall is taxable as restaurant services as long as supplied by way of part of service and supplied independent of cinema exhibition service.         As per Notification No.10/2023-Central Tax dated 10.05.2023 the threshold for e-invoicing for B2B transactions has been lowered from 10 cr to 5 crores.         Standard operating Procedure for Scrutiny of Returns Instruction No.2/2022 GST dated 22.3.2022 is amended by No.2/2023 GST dated 26.5.2023         Dear friends wish you all a happy and prosperous New Year 2023         The Central Govt. vide Notfn.No.7/2022CT dated 26.05.22 has waived late fee payable for delay in furnishing of GSTR 4         Appeal arising within the jurisdiction of Principal/Regional Bench to be filed and heard by the respective Bench. Notfn.No1/2022 dt.24.1.2022         The New functionality of interest calculator now live in GST Portal         With reference to writting off arrears of Central Excise duty, Service tax and Customs duty new instructions aare issued vide circular No.1080/01/2022 CX dated 19.01.2022 and 1081/02/2022         Cir.No.146/02/2021 GST dated 12.3.2021 Various representations have been received seeking clarification on some of the issues relating to GST refunds.         E.i taxpayers invoicing for taxpayers, aggregate turnover exceeding Rs.50Cr.from 1.4.2021. Not.No.5/2021CT dated 8.3.21         Removal of difficulty Order No.7/2019 GST dated 26.8.19 issued extending due date to file Annual return for FY 2017-18 in forms GSTR 9, 9A and 9C to 30.11.2019         wish you all a prosperous new year 2019         cirNo.48/22/2018 GST dated 14.6.18 has clarified various issues under GST in SEZ clearances.         Cir.No.45/19/2018 GST dated 30.5.18 has clarified issues related to refund of GST for exports         vide cir.No.47/21/2018 GST dated 8.6.18 certain issues like service of vehicles etc. under GST has b een clarified         The website was under maintenance to add GST provisions. Now this site ready to answer your questions. Pl post your queries. It is a voluntary site.         Cir.No.5/5/2017GST (F.No.349/82/2017 GST) dated 11.8.17 has clarified the issues relating to furnishing of Bond/ Letter of undertaking for exports         Order No.1/2017 GST (F.No.345/114/2017 GST) dated 21.7.17. Extension of time limit for filing intimation under Form GST COM-1 for composition levy upto 16.8.17         The Govt has prescribed the procedure for furnishing and acceptance of Bond/Letter of Undertaking for exprt without payment of integrated tax vide Cir.No.2/2/2017 F.No.349/82/2017GST dated 1.7.2017 under rule 96A of CGST Rules 2017         As per Not.No.12/2017Central Tax dated 28.6.17 HSN code not required for invoices where the turnover is upto Rs.1.50 Crs.         As per Notification No.9/2017Central tax dated 28.6.2017 most of the provisions of CGST Act/Rules 2017 will become effective from 1.7.17         The GST Council meeting held on 3.6.17 has decided rates for some more items and IGST exemption/ concession list         Declaration of valid GSTIN in Customs documents (BE/SB) would be mandatory w.e.f. 0000 hrs of 01-07-2017, the likely implementation date of GST, to avail IGST credit on Imports or GST refund on exports. The declared GSTIN would be validated for correct IEC/ PAN linkage. Accordingly, during GSTIN registration, please ensure declaration of correct IEC and the same PAN [earlier registered with DGFT for getting IEC]. In case of any difference in PAN declared for GSTIN vis-Ã -vis the PAN declared for IEC registration, amendment of PAN in IEC may be undertaken immediately. All concerned may make use of the special drive by GSTN from 01-06-2017 to 15-06-2017 for updation of IEC in GSTI         Link your Pan with adhar number by SMS. UIDPAN(space) 12 digit Adhaar (space)10 digit PAN send SMS to 567678 or 56161         The GST Council meeting held on 18.05.2017 has decided the GST Rates for Goods and services separately alongwith GST compensation Cess Rates. Also the services under reverse charge also decided.         For All Central Excise and Service tax payers Enrolment for GST has started. Period of enrolment 9th - 31st January 2017. Log on to www.gst.gov.in         GSTN has been assigned the task of collection of data of existing taxpayers as a step towards advance preparation for their smooth transition to GST. Existing Taxpayers can enroll themselves through provisionally provided GSTIN (Goods and Services Tax Identification Number) called as Provisional ID and update their business related details on the GST portal.         Get Ready for GST Existing Taxpayers of VAT, Service Tax, Central Excise Enroll yourself for smooth transition to GST Your provisional ID will come from your tax officer Update profile information and upload documents Enrolment is being taken up in a staggered manner         HAPPY NEW YEAR 2017         The indirect tax collection upto November 2016 shows that the net revenue collection are at Rs.5.52 lakh crores, 26.2% more than last year. Central Excise Rs.2.43 lakh crores (Rs.1.69 lakh crores last year), Service tax Rs.1.60 lakh crores (Rs.1.27 lakh crores), Customs Rs.1.48 lakh crores ( Rs.1.40 lakh crores)         Govt has published draft Goods and Services Tax revised model laws and specific rules for registration, payment, refund and returns.         Cir.No.1050/38/2016 Cx (f.N0.207/05/2014Cx 6) dt 8.11.2016 In view of impending implementation of GST it has been decided that the combined annual return form for C.excise and Service tax shall not be required to be filed for the year 2015-16 whic is due to be filed by 30.11.16         Cir.N0.1049/37/2016 Cx (F.N0.267/40/2016 Cx 8) dt. 29.9.16 www.cbec.gov.in Revised monetary limit for adjudication in Cen.Ex and service tax. Supdt upto Rs.10 lakhs, Dy/Asst.commr upto 50 lakhs, Addl/Joint commr upto 2 crs. and commr without limit.         On 10th October DG Systems (CBEC) and RBI jointly launched online import data processing and monitoring system (IDPMS), as a major trade facilitation measure for reduction in paper work / transaction cost and an important step for checking frauds and foreign exchange control / monitoring mechanism"         The Finance Bill, 2016 received the assent of the President on 14.5.2016. Consequently, Finance Act (28 of 2016), 2016 has been published in the Gazette of India Extraordinary, Part II, Section 1. The same may be accessed at www.egazette.nic.in         Cir.No.1032/20/2016 CX F.No.201/04/2016 CX6 dated 28.6.16 An assessee who conducts busines both as an importer and a First stage Dealer may take only one registration, but it is optional         Draft GST Laws published by Ministry of Finance         Krishi Kalyan Cess @0.5% may be charged on all services enhancing the total Service tax payable to 15% with effect from 1.6.2016. Accounting code 00441509 (Tax receipts), 00441510 (Other Receipts), 00441512 (Penalties)         Extented date of submission of ST3 return for Oct-March 16 to 29.42016         Applicability of service tax on service received by Apparel exporters in relation to fabrication of garments- whether it is manpower supply- a good clarification for manpower supply service         CBEC MESSAGE: Use of Digital Signature for filing of documents through ICEGATE has been made mandatory w.e.f. 1st Janurary'2016. All remote EDI service users are requested to procure Digital Signature from any certifying authority and start using in filing of documents through ICEGATE. To sign the documents the Common Signer utility hosted at ICEGATE website may be utilized by the users. The Advisory, Common Signer, Process Document etc. are available at: https://www.icegate.gov.in/digitalSign/digitalSign.html         Accounting code for payment of Swach Bharat Cess-Circular No. 188/7/2015-ST Dated the 16th November, 2015 F. No. 354/129/2015-TRU (Pt.) Government of India Ministry of Finance Department of Revenue (Tax Research         Use of Digital signature certificate for filing documents (BE/SB/IGM/EGM/CGM) would be mandatory wef 01.01.2016         ACC confirms Mr.Najib Shah as chairman of CBEC         The Government has decided to impose, with effect from 15 th November2015, a Swachh Brarat Cess at the rate of 0.5% on all services, which are presently liable to service tax.         New Website of CBEC inaugurated by Hon'ble Finance Minister on 24 August, 2015.         Goods and Services Tax would be a dual GST with the Centre and the States simultaneously levying it on a common base. The GST to be levied by the Centre would be called Central GST (CGST) and that to be levied by the State s would be called State GST (SGST). An Integrated GST (IGST) would be levied on inter - State supply (including stock transfers) of goods or services. This would be collected by the Centre         Instructions regarding maintenance of Records in Electronic Form and authentication of records by Digital Signature–manner of verification (F. No. 224/44/2014-CX.6 dated the 6th July, 2015 )         * Rule 4(7) of Cenvat Credit Rules, 2004 is being amended to allow Cenvat Credit of Service Tax paid under partial reverse charge by the service receiver without linking it to the payment to the service provider. This change will come into effect from 1.4.2015. * The period for taking Cenvat Credit is being extended from six months from the date of invoice to one year from the date of invoice. * Certain other changes are being made in the provisions of the Cenvat Credit Rules, 2004, which, inter-alia, include allowing Cenvat Credit on input and capital goods received directly by job workers, defining “export goods” for the purposes of rule 5, defining “exempt goods” for the purposes of rule 6, making applicable the provision of rule 9(4) to importer dealers, authorizing imposition of restrictions on registered dealers under rule 12AAA, and provisions relating to recovery of credit wrongly taken and imposition of penalty. For details, the D.O. letter of J.S (TRU-I)         Uniform abatement for goods transport by road, rail and vessel (30%).For higherclass air ticket abatement reduced and payable for 60% and abatement withdrwn for services in relation to chit fund.         Man power supply and security services provided to body corporate is under 100% reverse charge.Services provided by Mutual fund agent/distributor and agents of lottery distributor comes under reverse charge mechanism         Admission to etertainment event or access to amusement fqacility, process for manufacture of alcoholic liquor for human consumption and services provided by Govt./local authority to business entity are liable to service tax         The increased rate of service tax @14% is effective from 1st June 2015.(Not.No.14/2015 St dated 19.5.2015)         The Central Govt appoints 1st June 2015 as the date on which the provisions of clause (a),(c) and (f) of sec 107 and 108, sub clause (2),(3),(4) of section 109,153 and 159 of Finnance Act 2015 (Not.No.14/2005ST dt.19.5.2015)         Amend notification No. 25/2012-ST dated the 20th June, 2012 so as to exempt certain specified services.(12/2015 ST dated 30.4.2015         Clarification regarding Cenvat Credit in transit sale through dealer. (Circular No. 1003/10/2015-CX Dated 05.05.2015)         All Central Excise/Service Tax registrants, except Government Departments, not having PAN based registration number shall file an amendment and obtain a PAN based registration on or before 31/05/2015. (refer Notification No.7/2015 CE(NT) dated 1/3/2015 and Order No.1/2015-Service Tax dated 28/02/2015).         While replying to the discussions on the Finance Bill, 201 5 in Lok Sabha today , Finance Mi nister has announced certain further changes in Central Excise and Customs duty rates. Notification s No. 23 to No. 27 /201 5 - Central Excise and notification s No. 28 to No. 30 /201 5 - Customs , all dated 30 th April, 2015 have been issued to give effect to these annou ncements. Notification s No . 12 and No.13 /201 5 - Central Excise (N.T.), dated 30 th April, 2015 ha s also been issued in this regard. As regards Service Tax, notification No.12/2015 - Service Tax, dated 30.04.2015 has been issued.         In case of any difficulty in accessing the ACES Application, the assessees can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up National Toll-free number 1800 425 4251. The ACES Service Desk functions on working days from Monday to Friday between 9 AM and 7 PM and on Saturdays between 9 AM to 2.30 PM. However, the Service Desk will remain open from 9AM to 7PM on all Saturdays in the month of April, 2015 and on last Sunday of the return filing period i.e. on 19-4-2015 to ensure smooth filing of returns.         Clarification on rebate of duty on goods cleared from DTA to SEZ (Circular No.1001/8/2015-CX.8)         Registration in Central Excise vide Circular No. 997/4/2015-CX dated 28.02.2015 and in Service Tax vide Order No. 01/2015 - Service Tax dated 28.02.2015 (Please see details on CBEC site www.cbec.gov.in).         PAN is mandatory for obtaining Service Tax Registration for applicants other than Government Departments.         CBEC now proposes to prescribe the procedure for verification of digitally signed invoices and documents         Central Government Pensioners Dearness Relief from January 2015 increased to 113% - Orders issued         It is a forum to interact on Central Excise duties,Service tax and Goods & Services Tax issues. The website is under test operation.         Digital Signature for filing Customs documents - Bills of Entry, Shipping Bills, IGM, EGM and CGM etc. has been introduced w.e.f. 01-Apr-2015. For ACPs, it would be mandatory form 1st May 2015. For others also soon it would be mandatory to submit digitally signed Customs documents at ICEGATE. Therefore, you are requested to start submitting digitally signed documents as soon as possible to avoid eleventh hours glitches or any rejection of documents at ICEGATE level. For your help, a Common Signer, Advisory, Demo and Process Document have been placed at ICEGATE website.        

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It is a forum to interact on Central Excise duties,Service tax and Goods & Services Tax issues. We guide on compliance of Central excise duty and Service tax procedures to be followed by a tax payer. We provide the assistance of experts in the filed for you. We answer the queries .

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    "Congragulations Ravi Kumar sir for this new initiative.It will be useful for both the departmental officers and also the assessees. The question forum will be very helpful for both new registrants and also registered assessees to clear their doubts. Hope this site will be popular in the days to come. "

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