Category Archives: Law & Act

No. Fresh registration is required. Old registration needs to be cancelled.

No. Normal registration requires presence of fixed establishment while casual taxable person registration does not require fixed establishment. Both are mutually exclusive.

Yes. Name board is required for every registered person on which GSTIN shall be displayed. Refer rule 18.

Though there is exemption (say GTA services) from registration if entire tax payable in reverse charge basis, however there are various ancillary supply of goods and services (say sale of old transport vehicles in case of GTA) for which there is no exemption from registration.

No. Credit in respect of inputs contained in semi-finished/WIP of works contract services is not covered.

Taking ‘credit/refund of taxes’ which are actually not reached government is not uncommon in earlier VAT/Service Tax system. For Example: A sells to B (Tax amount Re.1, A goes missing and no tax paid to government), B sells to C (Tax amount Rs. 2, Paid to government Re. 1(after set off Rs.1),… Continue reading →

Taking a cue from explanation (i) as given in section 13(2), Services shall be deemed to have been made to the extent it is covered by the invoice or payment. However, that explanation is applicable for that section only. Moreover section 12(2) contains similar explanation for goods and that also… Continue reading →

Pure agents like a customs broker or CHA claiming reimbursement from SEZ shall not be charging tax. However for various charges for which reimbursements are claimed like port fees, port charges, dock dues on which GST is already paid, there is no provision to claim refund or ITC by SEZ.

X contracts with Y, a real estate agent to sell his house and thereupon Y gives an advertisement in television. Y billed X including charges for television advertisement and paid service tax on the total consideration billed. In such a case, consideration for the service provided is what X pays… Continue reading →

No. One can refer CAS-4 titled ‘Cost of Production for Captive Consumption’ issued by ICAI.