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GST Fundamentals.pdf

Paper-11_Supplementary_110221.pdf

🔗 Source: icmai.in

📊 Size: 5.63 MB

📄 Pages: 56 pages

⬇️ Downloads: 88

Summary

Union Territory Goods and Services Tax (UTGST) is levied and collected by Union Territories without State Legislatures on intra-state supplies of taxable goods or services. In Union Territories without Legislature, Central GST applies, and the Parliament has powers to make laws similar to State GST. The definition of Union Territory has been amended, merging Dadra Nagar Haveli and Daman and Diu, and making Ladakh a Union Territory. Remuneration paid to Independent Directors is taxable on reverse charge basis, while remuneration paid to other directors is subject to TDS and may be taxable or excluded from supply. Schedule II of the CGST Act classifies certain activities as goods or services to avoid confusion.

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Description

Union Territory Goods and Services Tax (UTGST) is levied and collected by Union Territories without State Legislatures on intra-state supplies of taxable goods...

Technical Information

File Format: PDF
File Size: 5.63 MB
Pages: 56
Language: EN
Total Downloads: 88
Last Updated: 1 week ago

Document Overview

This PDF document about GST Fundamentals provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into GST Fundamentals.