For any GST query
https://forms.gle/GpQibNyMrtNcwbEi6
sales@gstzen.in
[02/09, 06:23] +91 93426 59169: Delhi GST Second Amendment Act: Important Dates for Compliance
https://gstlearn.com/2024/09/02/delhi-gst-second-amendment-act-important-dates-for-compliance/
For any GST query
https://forms.gle/GpQibNyMrtNcwbEi6
sales@gstzen.in
[04/09, 09:03] +91 93426 59169: https://gstlearn.com/2024/09/03/navigating-gst-law-in-india-detention-or-seizure-of-goods-in-transit/
[04/09, 14:06] +91 93426 59169: Changes in GST return filing, here’s how businesses can navigate the new rules
https://gstlearn.com/2024/09/04/changes-in-gst-return-filing-heres-how-businesses-can-navigate-the-new-rules/
[05/09, 06:55] +91 93426 59169: No consensus among states on GST relief for health insurance premium
https://gstlearn.com/2024/09/05/no-consensus-among-states-on-gst-relief-for-health-insurance-premium/
[05/09, 07:04] +91 93426 59169: How the Latest GST Council Meeting Could Reshape India’s Tax Landscape
https://gstlearn.com/2024/09/05/how-the-latest-gst-council-meeting-could-reshape-indias-tax-landscape/
[05/09, 21:22] +91 93426 59169: GST Council meeting: E-invoice mandate may soon cover B2C transactions
https://gstlearn.com/2024/09/05/gst-council-meeting-e-invoice-mandate-may-soon-cover-b2c-transactions/
[05/09, 21:39] +91 93426 59169: GST Council likely to clarify on 18% GST on payment aggregators’ gateway fees for cards transactions upto Rs 2,000:
https://gstlearn.com/2024/09/05/gst-council-likely-to-clarify-on-18-gst-on-payment-aggregators-gateway-fees-for-cards-transactions-upto-rs-2000/
For any GST query
https://forms.gle/GpQibNyMrtNcwbEi6
sales@gstzen.in
[06/09, 22:37] +91 93426 59169: Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5
https://gstlearn.com/2024/09/06/advisory-on-reporting-of-supplies-to-un-registered-dealers-in-gstr1-gstr-5/
[06/09, 23:10] +91 93426 59169: New GST return filing rules to help streamline process, increase transparency, better traceability by govt, say experts
https://gstlearn.com/2024/09/06/new-gst-return-filing-rules-to-help-streamline-process-increase-transparency-better-traceability-by-govt-say-experts/
[09/09, 22:08] +91 93419 79798: Summary of the key points discussed in the 54th GST Council meeting today:
1. Goods:
- Namkeens and Extruded/Expanded Savoury Food Products: GST rate reduced from 18% to 12% for extruded/expanded savoury products (except un-fried/un-cooked snack pellets).
- Cancer Drugs: GST rate on Trastuzumab Deruxtecan, Osimertinib, and Durvalumab reduced from 12% to 5%.
- Metal Scrap: Reverse Charge Mechanism (RCM) introduced for supply of metal scrap by unregistered persons to registered persons; TDS of 2% on supply by registered persons.
- Railway AC Units: Roof Mounted Package Unit (RMPU) air conditioning machines for railways to attract 28% GST.
- Car & Motorcycle Seats: Car seats to be classified under HSN 9401 with 28% GST (increased from 18%).
2. Services:
- Life and Health Insurance: Group of Ministers (GoM) to study GST issues on life and health insurance and report by October 2024.
- Passenger Transport by Helicopter: GST @ 5% on helicopter passenger transport (seat share); 18% for charter services.
- Flying Training: Approved flying training courses by DGCA-exempted organizations exempted from GST.
- Research & Development Services: Exempt supply of R&D services by Government Entities, universities, or institutions notified under Section 35 of the Income Tax Act.
- Preferential Location Charges (PLC): PLC for construction services to be treated as part of the composite supply of the main construction service.
- Affiliation Services: GST exemption for affiliation services provided by state/central educational boards to government schools; GST @ 18% for universities’ affiliation services.
3. Other Measures:
- B2C e-Invoicing: Pilot for B2C e-invoicing to be rolled out in select sectors/states.
- New Ledgers: Introduction of RCM ledger, Input Tax Credit (ITC) Reclaim ledger, and Invoice Management System (IMS).
- Renting Commercial Property: Renting of commercial property by unregistered persons to registered persons brought under RCM.
- Import Services by Foreign Airlines: Exempt import services by foreign airline branches in India when done without consideration.
- Ancillary Services in Goods Transport: Clarification issued on classification of ancillary services by GTA as part of composite supply.
4. Measures for Trade Facilitation:
- Waiver of Interest/Penalty: New rule 164 and related forms for availing waiver of interest or penalty under section 73 of CGST Act for FY 2017-18 to 2019-20.
- Section 16 Amendments: Special procedure for rectification of orders and clarifications for taxpayers affected by wrong input tax credit (ITC) claims under section 16 of the CGST Act.
5. GST Clarifications:
- Clarifications on IGST refunds for exporters, place of supply for advertising services, demo vehicle ITC, and data hosting services.
- Film Distributors’ Liability: GST on film distributors to be regularized on an “as is where is” basis for past periods.
[10/09, 09:18] +91 93426 59169: The key decisions from the 54th GST Council meeting, chaired by Union Minister for Finance and Corporate Affairs,
https://gstlearn.com/2024/09/10/the-key-decisions-from-the-54th-gst-council-meeting-chaired-by-union-minister-for-finance-and-corporate-affairs-smt-nirmala-sitharaman-include/
[10/09, 10:07] +91 93426 59169: Recommendations during 54th meeting of the GST Council
https://gstlearn.com/2024/09/10/recommendations-during-54th-meeting-of-the-gst-council/
[31/08, 10:03] +91 93432 12447: We are glad to inform that we have replied to 150 Queries till date.
For more queries reach us to https://forms.gle/GpQibNyMrtNcwbEi6
[31/08, 10:57] +91 93426 59169: Impact of New GST Registration Rules on Startups
https://gstlearn.com/2024/08/31/impact-of-new-gst-registration-rules-on-startups/
For any GST query
https://forms.gle/GpQibNyMrtNcwbEi6
sales@gstzen.in
[02/09, 06:23] +91 93426 59169: Delhi GST Second Amendment Act: Important Dates for Compliance
https://gstlearn.com/2024/09/02/delhi-gst-second-amendment-act-important-dates-for-compliance/
For any GST query
https://forms.gle/GpQibNyMrtNcwbEi6
sales@gstzen.in
[04/09, 09:03] +91 93426 59169: https://gstlearn.com/2024/09/03/navigating-gst-law-in-india-detention-or-seizure-of-goods-in-transit/
[04/09, 14:06] +91 93426 59169: Changes in GST return filing, here’s how businesses can navigate the new rules
https://gstlearn.com/2024/09/04/changes-in-gst-return-filing-heres-how-businesses-can-navigate-the-new-rules/
[05/09, 06:55] +91 93426 59169: No consensus among states on GST relief for health insurance premium
https://gstlearn.com/2024/09/05/no-consensus-among-states-on-gst-relief-for-health-insurance-premium/
[05/09, 07:04] +91 93426 59169: How the Latest GST Council Meeting Could Reshape India’s Tax Landscape
https://gstlearn.com/2024/09/05/how-the-latest-gst-council-meeting-could-reshape-indias-tax-landscape/
[05/09, 21:22] +91 93426 59169: GST Council meeting: E-invoice mandate may soon cover B2C transactions
https://gstlearn.com/2024/09/05/gst-council-meeting-e-invoice-mandate-may-soon-cover-b2c-transactions/
[05/09, 21:39] +91 93426 59169: GST Council likely to clarify on 18% GST on payment aggregators’ gateway fees for cards transactions upto Rs 2,000:
https://gstlearn.com/2024/09/05/gst-council-likely-to-clarify-on-18-gst-on-payment-aggregators-gateway-fees-for-cards-transactions-upto-rs-2000/
For any GST query
https://forms.gle/GpQibNyMrtNcwbEi6
sales@gstzen.in
[06/09, 22:37] +91 93426 59169: Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5
https://gstlearn.com/2024/09/06/advisory-on-reporting-of-supplies-to-un-registered-dealers-in-gstr1-gstr-5/
[06/09, 23:10] +91 93426 59169: New GST return filing rules to help streamline process, increase transparency, better traceability by govt, say experts
https://gstlearn.com/2024/09/06/new-gst-return-filing-rules-to-help-streamline-process-increase-transparency-better-traceability-by-govt-say-experts/
[09/09, 22:08] +91 93419 79798: Summary of the key points discussed in the 54th GST Council meeting today:
1. Goods:
- Namkeens and Extruded/Expanded Savoury Food Products: GST rate reduced from 18% to 12% for extruded/expanded savoury products (except un-fried/un-cooked snack pellets).
- Cancer Drugs: GST rate on Trastuzumab Deruxtecan, Osimertinib, and Durvalumab reduced from 12% to 5%.
- Metal Scrap: Reverse Charge Mechanism (RCM) introduced for supply of metal scrap by unregistered persons to registered persons; TDS of 2% on supply by registered persons.
- Railway AC Units: Roof Mounted Package Unit (RMPU) air conditioning machines for railways to attract 28% GST.
- Car & Motorcycle Seats: Car seats to be classified under HSN 9401 with 28% GST (increased from 18%).
2. Services:
- Life and Health Insurance: Group of Ministers (GoM) to study GST issues on life and health insurance and report by October 2024.
- Passenger Transport by Helicopter: GST @ 5% on helicopter passenger transport (seat share); 18% for charter services.
- Flying Training: Approved flying training courses by DGCA-exempted organizations exempted from GST.
- Research & Development Services: Exempt supply of R&D services by Government Entities, universities, or institutions notified under Section 35 of the Income Tax Act.
- Preferential Location Charges (PLC): PLC for construction services to be treated as part of the composite supply of the main construction service.
- Affiliation Services: GST exemption for affiliation services provided by state/central educational boards to government schools; GST @ 18% for universities’ affiliation services.
3. Other Measures:
- B2C e-Invoicing: Pilot for B2C e-invoicing to be rolled out in select sectors/states.
- New Ledgers: Introduction of RCM ledger, Input Tax Credit (ITC) Reclaim ledger, and Invoice Management System (IMS).
- Renting Commercial Property: Renting of commercial property by unregistered persons to registered persons brought under RCM.
- Import Services by Foreign Airlines: Exempt import services by foreign airline branches in India when done without consideration.
- Ancillary Services in Goods Transport: Clarification issued on classification of ancillary services by GTA as part of composite supply.
4. Measures for Trade Facilitation:
- Waiver of Interest/Penalty: New rule 164 and related forms for availing waiver of interest or penalty under section 73 of CGST Act for FY 2017-18 to 2019-20.
- Section 16 Amendments: Special procedure for rectification of orders and clarifications for taxpayers affected by wrong input tax credit (ITC) claims under section 16 of the CGST Act.
5. GST Clarifications:
- Clarifications on IGST refunds for exporters, place of supply for advertising services, demo vehicle ITC, and data hosting services.
- Film Distributors’ Liability: GST on film distributors to be regularized on an “as is where is” basis for past periods.
[10/09, 09:18] +91 93426 59169: The key decisions from the 54th GST Council meeting, chaired by Union Minister for Finance and Corporate Affairs,
https://gstlearn.com/2024/09/10/the-key-decisions-from-the-54th-gst-council-meeting-chaired-by-union-minister-for-finance-and-corporate-affairs-smt-nirmala-sitharaman-include/
[10/09, 10:07] +91 93426 59169: Recommendations during 54th meeting of the GST Council
https://gstlearn.com/2024/09/10/recommendations-during-54th-meeting-of-the-gst-council/