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GST on Restaurant Services through Zomato, Swiggy, etc. & Reporting in GSTR-3B
A new table Table 3.1.1 has been inserted as per [Notification No. 14/2022 – Central Tax dated July 05, 2022] in Form GSTR-3B and the same will be available on the GST portal from August 01, 2022 wherein both the ECO and registered restaurant can report supplies made under Section 9(5) of the CGST Act
Who are liable to generate e-invoice w.e.f 1st Oct 2022
The GST Council, in its 37th meeting held on 20.09.2019, has recommended introduction of electronic invoice ('e-invoice') in GST in a phased manner. E-invoicing was initially made applicable w.e.f 01.10.2020 for the registered person having aggregate turnover of Rs. 500 crore and above only.
Case Study 6 - Service Tax / GST
In the given case, the department had issued SCN and passed the order in the name of "A" quarry that had taken land on lease for quarry business from the mining department of the state.
Case Study 5 - Transfer of Property Act 1882
It is a well-established fact that a person cannot transfer to another person more than he has or a person cannot transfer to another person what he does not has at the time of transfer.
What is Change in GST on Renting of Residential Property?
Changes relating to GST rate, in pursuance of recommendations are coming into effect from the 18th of July 2022, CBIC has issued notification no. 5/2022 regarding Reverse Charge on renting of residential dwelling for use as residence to a registered person.
Wish Others Well. Their Success Will Not Limit Yours!
Let others shine - even if you feel left out. We should all be doing our best to carry the world on our shoulders and help make it a better place.
Interplay of RCM and registration requirement on rental service
The RCM liability on registered tenant shall apply irrespective of whether the landlord is registered under GST or not.
Presumption of constructive notice concerning Transfer of Property Act, 1882
Section 3 of the Transfer of Property Act, 1882 asserts under what circumstances a person is said to have a knowledge of fact or notice. Notice is mentioned in section 39, 40, 41, 53 and 53(A) of the Transfer of Property Act.
GSTR-3B in new avtar very soon!
The concept paper is based on recommended changes to GSTR-3B based on recommendations of GST Council keeping in view the discussions held therein.
Relief for Commission Agents of Agriculture produce Turmeric
Maharashtra appellate Authority for advance ruling for goods and service tax has issued order No. MAH/AAAR/AM-RM/07/2022-23 regarding the taxability of services provided by commission agent in relation to supply of turmeric to traders in APMC.
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