GST Notification: Circular-167-17-12-2021

CBIC-190354/207/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue 1. The GST Council in its 45th meeting held on 17th September, 2021 recommended to notify ‚Restaurant Service‛ under section 9(5) of the CGST Act, 2017. Accordingly, the tax on supplies of restaurant service supplied through e- commerce operators shall be paid by the […]

Notification No. 38-2021–Central Tax

Notification No. 38/2021–Central Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 21st December, 2021 No. 38/2021–Central Tax G.S.R. 875(E).—In pursuance of sub-rule (2) of rule 1 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021, No. 35/2021–Central Tax, published in the Gazette of India, Extraordinary, Part II, […]

GSP Services Update: Recent Changes in Sandbox

Government is taking most of the policy decisions based on the aggregate turnover of a taxpayer including filing returns, composition option, and relief in late fee, and interest during COVID period or otherwise due to any other exigency. Aggregate turnover has been defined under clause (6) of section 2 of the Act as under: “Aggregate […]