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1. When supply does not involve movement of goods, the location of the goods at the time of delivery to the recipient is the place of supply. For example: Rex Cars, whose registered place of business is Chennai, Tamil Nadu, opens a showroom in Mysore, Karnataka. They purchase a pre-installed generator at the premises from Rohan Generators in Mysore, Karnataka. Location of supplier: Mysore, Karnataka Place of supply: The supply of the generator does not require its movement. Hence, the place of supply is Mysore, Karnataka. This is an intrastate supply, and the taxes applicable are CGST and SGST. When supply does not involve movement of goods, the location of the goods at the time of delivery to the recipient is the place of supply GST for transactions involving no movement of goods 2. When the goods are assembled or installed at site, the place of assembly or installation is the place of supply When the goods are assembled or installed at site, the place of assembly or installation is the place of supply For example: Rex Cars, whose registered place of business is Chennai, Tamil Nadu, opens a new branch in Hyderabad, Telangana. It purchases a lift, to be installed at the branch, from Ron Lifts, whose registered place of business is also Chennai, Tamil Nadu. Location of supplier: Chennai, Tamil Nadu Place of supply: The lift is assembled and installed at the premises of Rex Cars in Hyderabad, Telangana. Hence, place of supply is Hyderabad, Telangana. This is an interstate supply, and the tax applicable is IGST. Determining GST for goods assembled or installled 3. When the goods are supplied on board a mode of conveyance, the location at which the goods are taken on board is the place of supply When the goods are supplied on board a mode of conveyance, the location at which the goods are taken on board is the place of supply For example: A person purchases a power bank from the in-flight shopping catalogue on board a flight travelling from Kolkata to Hyderabad. The airlines has a registered place of business in Kolkata and the power bank is taken on board the flight in Kolkata. Location of supplier: Kolkata, West Bengal Place of supply: Kolkata, West Bengal This is an intrastate supply, and the taxes applicable are CGST and SGST
GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 14/2018–C.T./GST Dated: 12.07.2018 Whereas, Notification No. 13/2018-C.T./GST dated 06.06.2018 had been issued by the Commissioner of State Tax after consultation with the Principal Chief Commissioner of Central Tax, Kolkata Zone, under clause (d) of sub-rule (14) of rule 138 of the West Bengal Goods and Services Tax Rules, 2017, notifying that the e-waybill in respect of movement of goods originating and terminating within the State of West Bengal (intra-State movement but without passing through any other State) shall be required where the consignment value exceeds Rs.1, 00, 000/- (rupees one lakh only). 2. Now, in exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the West Bengal Goods and Services Tax Rules, 2017, after consultation with the Chief Commissioner of Central Tax, Kolkata Zone, and in partial modification of theNotification No. 13/2018-C.T./GST dated 06.06.2018, it is hereby notified that:– (i) Generation of e-waybill under the West Bengal Goods and Services Tax Rules, 2017 for an intra-State movement of goods is exempted where such goods are being sent to a job-worker for job work as defined under clause (68) of section 2 of the Central Goods and Services Tax Act, 2017/ the West Bengal Goods and Services Tax Act, 2017 or are being sent from one job-worker to another job-worker or are being returned to the principal after such job work, and where such transportation is not for final delivery of the finished goods; (ii) For all other incidences of intra-State movement of goods, the terms and conditions as laid down in the Notification No. 13/2018-C.T./GST dated 06.06.2018 issued by the Commissioner of State Tax, West Bengal, shall be applicable till any further amendments.
First Kolkata GST fraud arrests in Rs 40 crore 'scam' KOLKATA: The Directorate General of GST Intelligence(DGGI) has arrested two persons, marking the first GSTfraud-related arrests from the city since the new tax regime rolled out last July. S K Bhuwalka and Neeraj Jain are in judicial custody for GST evasion to the tune of more than Rs 40 crore, but sources suggested that the real magnitude of the fraud could be well over Rs 100 crore. According to sources in the DGGI, the enforcement arm for GST-related frauds and irregularities, the GST evasion was carried out by creating 10-15 "dummy companies" with the same registered central Kolkata address. A GST expert said a dummy firm allegedly floated by the duo used to supply some material to an actual operat-ing company at a price that included the material's GST. Th-is was only on paper, with no real transaction taking place. Company used input tax credit to cheat government The buying company then used to show the GST paid as “input tax credit”. According to GST rules, this input tax credit, accrued to a firm, can be utilized to pay taxes. Through the fake transactions, the buying company then used to pay GST using their input tax credit, thus defrauding the government exchequer. We are conducting further investigations, not ruling out the existence of many more dummy companies that issued fake invoices, ” said a source. “Lot of documents have been seized. We shall question the accused further.” A lawyer at the Sealdah Civil & Criminal Court, where the accused had been produced, said the duo had claimed that they were not directors of any of the companies involved in the racket, and were thus not liable for GST evasion.
7th Feb, 2017GST migration Seva Kendra opened A facilitation centre that would provide assistance in uploading the required documents for registration under the upcoming Goods and Services Tax (GST) regime opened in Hyderabad on Thursday. Chief Commissioner, Customs and Central Excise, Hyderabad zone, Sandeep M. Bhatnagar inaugurated the GST migration Seva Kendra at Kendriya Shulk Bhavan, Basheerbagh. The Central Board of Excise and Customs, he said, was establishing such Seva Kendras across the country to facilitate migration of the assessees to the GST. The Seva Kendra would remain open from 9:30 a.m. to 5:30 p.m. on all working days. It is connected to both the GSTN as well the Central Board of Excise and Customs portals. The facility is manned by experienced and well-trained officers, a release said. Mr. Bhatnagar said similar facilities would be opened in all buildings housing the Central Excise and Service Tax Commissionerates in Telangana. Source - The Hindu
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