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CA Intermediate GST Classes For CA Student

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The objective of this document is to summarize all the updates of CA Intermediate GST Classes (CA IPCC) (Notifications, Circulars, other amendments, and updates) in one place. 2 Central tax notifications, 1 Integrated tax notification, And also the council has approved the new GST rates for the real estate sector in the 33rd meeting. for more:- – PowerPoint PPT presentation

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Title: CA Intermediate GST Classes For CA Student


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CA Intermediate GST (IPCC) Classes
  • The objective of this document is to summarize
    all the updates of CA Intermediate GST Classes
    (CA IPCC) (Notifications, Circulars, other
    amendments, and updates) in one place.2 Central
    tax notifications,1 Integrated tax
    notification,And also the council has approved
    the new GST rates for the real estate sector in
    the 33rd meeting.

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CA Intermediate GST (CA IPCC) Important
Notices
  • 1.0 NotificationsObjectiveI. Notification No.
    8/2019_Central tax dated 08th Feb.2019GSTR-7
    (Return for TDS) for Jan19 from 10th Feb19 to
    28th Feb19 to 28th Feb19.filing GSTR-3B for
    Jan19 from 20th Feb to
  • Feb.19 for Jammu Kashmir
  • Feb.19 for the remaining states
  • III. Notification No. 2/2019_Integrated tax
    (Rate) dated 04.Feb.2019Since the definition of
    exports and the Sec 54 of the CGST act have been
    amended to include the supplies to Nepal and
    Bhutan under definition of Exports, the
    Notification No.02/2019 was issued to rescind the
    exemption entry 10D (the exemption of IGST, for
    the supplies made to Nepal Bhutan) of the
    Notification no.9/2017 dated 28th Jun17. 2.0

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CA Intermediate GST Circulars (CA IPCC)
  • I. Circular No. 88/07/2019 Central Tax dated
    01.02.2019Circular No. 8/8/2017_04.10.2017_Mast
    er circular relevant for the export procedures
    and refunds was amended in view of the amendment
    allowing realization of export proceeds in INR,
    wherever allowed by the RBI (CA Intermediate/
    IPCC). 2(6) of IGST act.Circular No.
    38/12/2018_26.03.2018_Clarification on issues
    related to Job Work was amended to in view of
    the (IPCC) amendment carried empowering the
    Commissioner to extend the period for return of
    inputs and capital goods from the job worker and
    also the RCM on services received from
    un-registered job workers. 9(4) and 143 of CGST
    act.Circular No. 41/15/2018_13.04.2018_
    Procedure for interception of conveyances for
    inspection of goods in movement was amended
    to in view of the amendment carried out extending
    the time limit from 7days to 14 days for
    owner/transporter to pay tax/penalty for seized
    goods. Sec 129 of the CGST act.

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