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1. RECOMMENDATIONS REGARDING THE COMPOSITION LEVY AND GST RATE ON CERTAIN GOODS

2. Turnover limit for Composition Levy under CGST and Restriction on some items as per the decision of the GST Council notified

3. CGST Rules, 2017 on registration and composition levy - Notification

4. Rate of tax - Benefit Composition Scheme available or not - Supply of services and goods - the applicant is eligible to be in the composition scheme under section 10 of...

5. CGST rate of certain goods prescribed for real estate sector

6. Rate of tax of the composition levy - Manufacturers - Rate of tax shall be 0.5% (CGST) + 0.5% (SGST) = 1% on the turnover including non taxable supplies w.e.f. 1.1.2018...

7. Interpretation of statute - term ‘gross turnover’ as contained in the Composition Scheme 2006 - Composition Scheme for Gem and Stones, 2006 - the assessee was rightly...

8. Rate of tax of the composition levy - Traders - Rate of tax shall be 0.5% (CGST) + 0.5% (SGST) = 1% on the taxable turnover only [non-taxable supplies to be excluded w.e....

9. Computation of deduction u/s 80IB/80IC - allocation of advertisement expenses to the eligible units in the ratio of turnover of eligible units to the total turnover of...

10. Traders under composition scheme - Now requires to pay GST @1% (i.e. 0.5% CGST plus 0.5% SGST) on taxable turnover of goods only w.e.f. 1.1.2018 - See notification as amended.

11. GST rates for Composition Scheme with CGST Rules, 2017 aligned between notification and rules.

12. GST - Who are not eligible to opt for composition scheme? Whether certain manufacturers (like Ice cream, Pan masala, Tobacco etc.) are excluded from opting composition...

13. Scope of limited scrutiny - cash deposits in the Bank accounts being more than the turnover - The impugned addition made by the AO on account of profit allegedly earned...

14. Extension of date for filing of option availed for composition levy - Rule 3 as amended

15. Composition levy. - Section 10 of the CGST ACT, 2017 as amended - to allow the composition taxpayers to supply services (other than restaurant services), for up to a...