Circulars

CBIC has issued an important Circular on Regularizing payment of GST on RCM basis on renting of commercial property by an unregistered person to a registered person for taxpayers registered under composition levy.

GST on RCM on Renting of Commercial Property: Exemption to Composition Taxpayer on as is where is basis [Read Circular]

Notifications

Notifications – Central Tax (Rate)

As recommended by GST Council Meeting, GST Notification has been issued to exclude taxpayers registered under composition levy scheme from reverse charge mechanism.

No RCM on Immovable Property if Tenant is Composition taxpayer [GST Notification]

Q 1: Can a person making application for fresh registration under GST opt for composition levy at the time of making application for registr

FAQ on Composition Levy provisions under GST

Rule 7 of CGST Rules - Rate of tax of the composition levy (updated as on 15.11.2017) The category of registered persons, eligible forcompos

Rule 7 of CGST Rules - Rate of tax of the composition levy

Rule 6 of CGST Rules - Validity of composition levy (updated as on 15.11.2017) (1) The option exercised by a registered person to pay taxund

Rule 6 of CGST Rules - Validity of composition levy

Rule 5 of CGST Rules - Conditions and restrictions for composition levy (updated as on 15.11.2017) (1) The person exercising the optionto pa

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GST on RCM on Renting of Commercial Property: Exemption to Composition Taxpayer on as is where is basis [Read Circular]

No RCM on Immovable Property if Tenant is Composition taxpayer [GST Notification]

FAQ on Composition Levy provisions under GST

Rule 7 of CGST Rules - Rate of tax of the composition levy

Rule 6 of CGST Rules - Validity of composition levy

Rule 5 of CGST Rules - Conditions and restrictions for composition levy