◆ ◆ ◆ ◆ ◆ ◆ ◆ xvii
CONTENTS
GST COMPLIANCE CHART FOR APRIL 2023-MARCH 2024
ParticularsMonth/ QuarterDue date
1. Form GSTR-1/IFF Facilityxix
2.
3B ParticularsMonth/QuarterReturn Due dateTax Paymentxx
Form GSTR
ParticularsMonth/QuarterReturn Due dateTax Payment
ParticularsPeriod/QuarterDue date
3. Filing of CMP-08 & GSTR-4 for Composition dealers
ParticularsPeriod/Month/QuarterDue date xxi
4. Other Due dates
ParticularsPeriod/Month/QuarterDue date xxii
BOMBAY HIGH COURT AND MAHARASHTRA AAR/AAAR CASE LAWS DIGEST
CENTRAL/MAHARASHTRA GOODS & SERVICES TAX ACT
SECTION 1
SHORT TITLE, EXTENT & COMMENCEMENT OF [SEC. 1]
Implementation of GST-
Dr. Kanagasabapathy Sundaram Pillai Founder Union Govt. of India
SECTION 2
DEFINITIONS [SEC. 2]
BUSINESS [SECTION 2(17)]
Spiritual goods, sale of Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra
Club, contributions from membersRotary
Club of Mumbai Elegant
Club of Nagpur Vision,
Rotary
3.3
Education service
Kasturba Health Society,
Horse races, providing horses for -
17 - Vijay Baburao Shirke
GOODS [SECTION 2(52)]
Cash -
C.M.S. Info Systems Ltd. v. Commissioner, CGST
Offline tendering -
52 Maharashtra State Dental Council,
GOVERNMENT [SECTION 2(53)]
JOB WORKS [SECTION 2(68)]
Crown Beers India (P.) Ltd.,
a
53
Ordnance Factory, -
Ordnance Factory
8
brewing
i.e.
Alcoholic liquor,
of viz.
a i.e. ’ i.e. S. 2(68) 3.4
Coal supply
JSW Energy Ltd.,
Polyester filmsi.e.
Garware Industries Ltd., Sand processing
Kolhapur Foundry & Engineering Cluster,
MANUFACTURE [SECTION 2(72)]
Coal, conversion of into electricity
JSW Energy Ltd. Union of India
JSW Energy Ltd.,
WORKS CONTRACT [SECTION 2(119)]
Building, Construction of - -
- Yogiraj Powertech (P.) Ltd.,
Cable, supply and laying of -
3.5 S. 2(119)
- Siemens Ltd., Car parking system, installation of 119 - Precision Automation & Robotics India Ltd., CCTV based surveillance systemAllied Digital Services Ltd., Developers, in case of 119 Nagpur Integrated Township P. Ltd.,Goods Transport Services 119 - Dinesh Kumar Agrawal, Leasing service 119 Nagpur Integrated Township (P.) Ltd., Mechanical, Electrical and Plumbing Works 119 Eiffel Hills & Dales Developers (P.) Ltd., Power Transformers, Design Packing, etc.- NR Energy Solutions India (P.) Ltd., S. 2(119) 3.6
Solar power plant, contracts for119 Fermi Solar Farms (P.) Ltd., 119 30 Giriraj Renewables (P.) Ltd., Fermi Solar Farms (P.) Ltd., Surveillance Project119 aii Allied Digital Services Ltd., Telecom products, installation of- Sterlite Technologies
Turnkey Project3.7 S. 2(119)
Ltd.,
S. 2(30)
NR Energy Solutions India (P.) Ltd.
SECTIONS 7 & 12 TO 15*
SUPPLY [SECS. 7 & 12 TO 15]
COMPOSITE SUPPLY [SECTION 2(30)]
After-sale support service -
- Cummins India Ltd.,
Air conditioner, supply and installation of -
Nikhil Comforts, Club
Assistant Commissioner, Central Tax Lions Club of Poona Kothrud -
Construction service -
Puranik Builders Ltd.
EPC contract for solar power plant-
- Giriraj Renewables (P.) Ltd., 3.8 30 31 47 74 78 90
Intermediary services and accounting services -
- Five Star Shipping, Information, Communication & Technology (ICT) Project
- IL & FS Education & Technology Services Ltd.,
LED street lights, installation of
Pune Ltd.,
Machinery, design & installation of- Ujjwal
Pune Ltd.,
- NR Energy Solutions India (P.) Ltd.,
Nikhil Comforts, Materials and consumables, supply of -
Khilari Infrastructure (P.) Ltd.,
Ujjwal
3.9 S. 2(30)
Medicines, Surgical items etc., supply of Terna Public Charitable Trust, Terna Public Charitable Trust.,
Marine consultancy service
Five Star Shipping,
UPS System, Installation, Commissioning etc.-
- Vertiv Energy (P.) Ltd.,
Others
- Cable Corpn. of India Ltd.,
i.e.
i.e. -
vide i ii iii iv S. 2(30) 3.10
3.11
S. 2(74)
Sabre Travel Network India (P.) Ltd.,
Siemens Ltd., In re
CONSIDERATION [SECTION 2(31)]
Deposit, interest-free
- E-Square Leisure (P.) Ltd.,
Membership fees
-
-
Assistant Commissioner, Central Tax, Pune Lions Club of Poona Kothrud
EXEMPT SUPPLY [SECTION 2(47)]
High Seas Sales
- BASF India Ltd.,
MIXED SUPPLY [SECTION 2(74)]
Accounting services
74 Commissioner, CGST, Conference/seminar -
Dubai Chamber of Commerce & Industry
Electronic supplied along with consumables
HP India Sales (P.) Ltd.,
HP India Sales (P.) Ltd., Renting of work wear along with other services
- Lindstrom Services India (P.) Ltd., Research & development services
Commissioner, CGST,
NON-TAXABLE SUPPLY [SECTION 2(78)]
Illustrations -
- Enmarol Petroleum India (P.) Ltd.,
PRINCIPAL SUPPLY [SECTION 2(90)]
Illustrations
- Cummins India Ltd.,
i.e.
32 -
-
S. 2(90) 3.12
The Maharashtra GST Act with Rules & Case Laws Digest
AUTHOR : TAXMANN’S EDITORIAL BOARD , THE GOODS & SERVICES TAX PRACTITIONERS’ ASSOCIATION OF MAHARASHTRA
PUBLISHER : TAXMANN
DATE OF PUBLICATION : JULY 2023
EDITION : 2023 EDITION
ISBN NO : 9789356224315
NO. OF PAGES : 548
BINDING TYPE : PAPERBACK
Description
Rs. 1295 | USD 47
This book contains Amended, Updated & Annotated text of the following:
u Maharashtra Goods & Services Tax (MGST)
Act
Rules
What sets it apart is the Annotation under each Section, which shows:
u Relevant Rules framed under the relevant Section
u Reference to Relevant Forms prescribed
u Date of enforcement of provisions
u Reference to Relevant Notifications
The readers also get the following with the above:
u Digest of Judgement of Bombay High Court
u Digest of Rulings of Maharashtra Appellate Authority/Authority for Advance Rulings (AAAR/AAR)
u GST Compliance Chart for April 2023 – March 2024
The Present Publication is the 2023 Edition, and the law stated in this book is amended upto 1st April 2023. This book is edited by Taxmann’s Editorial Board and Goods and Services Tax Practitioners’ Association of Maharashtra (GSTPAM), with the following noteworthy features:
u [Follows the Six-Sigma Approach] to achieve the benchmark of ‘zero error’
ORDER NOW