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GST Notification

Extension and waiver various GST returns till March 2019
GST Notification
CA. Sachin Jindal

Extension and waiver various GST returns till March 2019

Introduction The Goods and Services Tax (‘GST’) Council in its 31st Meeting held on 22 December 2018 has made several taxpayer-friendly decisions. Some of the decisions include providing an extension in the due dates for filing returns and waiver of late fees for those taxpayers who could not complete the GST registration process after obtaining provisional registration. In order to give effect to the decisions of the GST Council, the Central Board of Indirect Taxes and Customs has issued several notifications on 31 December 2018. The gist of the notifications along with the revised due dates/ compliance required and the

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Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.

NOTIFICATION NO. 45/2017-CENTRAL TAX (RATE), DATED 14-11-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the central tax leviable thereon under section 9 of the said Act, as in in excess of the

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GST tax rates on Restaurants
Goods and Service Tax
CA. Kapil Mittal

Applicable GST tax rates on Restaurants

Applicable GST tax rates on Restaurants Tax rate will be applicable from 15th Nov 2017, as per given table. S No Services Rate of Tax 1 All stand-alone restaurants, whether air conditioned or not 5% without ITC 2 Food parcels (or takeaways) 5% without ITC 3 Restaurants in hotel premises having room tariff of less than Rs. 7500/- per unit per day 5% without ITC 4 Restaurants in hotel premises having room tariff of Rs. 7500/- and above per unit per day 18% with full ITC 5 Outdoor catering 18% with full ITC 6 Accommodation in Hotel having tariff between

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