Webwith rule 8(in Form GST-REG 01) of the CGST Rules, 2024 (as a supplier of their own goods or services), there would be no mandatory requirement of taking separate registration by ECOs for payment of tax on restaurant service under section 9(5) of the CGST Act, 2024. 3. Would the ECOs be liable to pay tax on supply of WebThe CGST (Extension to Jammu and Kashmir) Ordinance, 2024 has been repealed (w.e.f. 8th July, 2024) by s. 3 of the CGST (Extension to Jammu and Kashmir) Act, 2024 (26 of 2024). ... be treated as distinct persons for the purposes of this Act. (5) Where a person who has obtained or is required to obtain registration in a State or Union territory ...
Input Tax Credit under CGST Act, 2024 - taxguru.in
Web30 Mar 2024 · FOLLOWING ARE MAINLY COVERED IN REVERSE CHARGE LIST ADVOCATE(NOT CA) GTA IF RATE IS 5% OR 0% AND MORE THAN 750 (NOT 12%) IMPORT OF SERVICE(NOT GOODS) SECURITY GUARD(If Non Co) RENTING OF MOTOR VEHICLE (Cab Charges/PassengerTransport Charges) Any Service by Director SERVICES PROVIDED BY … Web16 Apr 2024 · It is important to note here that clause (a) and (b) of Section 17 (5) were substituted for clauses (a), (aa), (ab) and (b) by CGST (Amendment) Act, 2024 which has been made effective from 01-02-2024. Section 17 (5) of CGST Act 2024 GST Input Tax Credit The updated provisions of Section 17 (5) of the CGST Act, 2024 is tabulated below: … black girl beach day 2022
Bird Eye View of GST Act - Tax - BIRD’S EYE VIEW OF GST LAW
Web23 May 2024 · Now, as per Section 17 (5) (i) of CGST Act , if any tax is paid in accordance with the provisions of Sections 74, 129 and 130 of CGST Act, ITC is not allowed. In this scenario, the proceedings have been initiated under Section 74 (5) by way of notice (NOT SCN) even then ITC will not be available. Section 9 (5) of the CGST Act is a special case focusing on e-commerce operators. For service-oriented businesses operating through an e-commerce operator, such as restaurant services, including cloud kitchens, housekeeping and accommodation services, and motor cabs, the liability of tax falls on the e … See more This section focuses on certain categories of services for which the tax is levied and paid by the e-commerce operator if the services were rendered through them. … See more Irrespective of the turnover earned during the financial year by e-commerce operators, they have to obtain a registration under GST as per the CGST rules. However, … See more Where services, including housekeeping, accommodation, restaurant and passenger transport services, are supplied through an e-commerce operator, the … See more Web24 Feb 2024 · All types of businesses can use e-commerce operators as an aggregator to sell products or provide services. Section 9(5) of the CGST Act states that if a service … games in esl