Web4 Apr 2024 · IGST - Rule. Index. Subject. Rule 2. Application of Central Goods and Services Tax Rules. Rule 3. The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or local authority, under sub-section (14) of section 12 ... Web23 Aug 2024 · Thus, as per said section 13(3)(a) of IGST Act, the place of supply of the following services shall be the location where the services are actually performed, i.e. location of the applicant. As the services provided by the applicant are in the form of R&D activity undertaken on the sample goods provided by the recipient i.e. the sample goods ...
Place of Supply Under GST Services: Where Location of Supplier ...
Web7+( ,17(*5$7(' *22'6 $1' 6(59,&(6 7$; $&7 6wdwhphqw ri 2emhfwv dqg 5hdvrqv (duolhu wkh 6wdwhv hiihfwlqj lqwhu 6wdwh vdoh ri jrrgv zhuh hpsrzhuhg wr froohfw dqg uhwdlq Web3 Sep 2024 · Accordingly Section 12(3) of CGST Act will be applicable to time of supply of goods for IGST and 13(3) of CGST Act will be applicable to the time of supply of services for IGST. Section 12(3) of the CGST Act provides that in case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall ... in my infinite wisdom
Section 12 of IGST Act 2024: Place of Supply of Services (Supplier ...
Web22 Jan 2024 · According to provisions of Section 13 (3), the time of supply for purposes of payment of tax under RCM, would be earlier of: Date of payment i.e. entry in books of debit in bank account, whichever is earlier OR 61 st day from the date of invoice (or any other document) relating to sponsorship services, raised by supplier. Illustration: Web16 Mar 2024 · As per section 20 of the IGST Act, 2024, the penalty charged for late filing of GST Returns under the IGST Act shall be the sum total of the penalty charged under CGST Act and SGST or UTGST Act. Accordingly, any registered person who fails to furnish the requisite returns by the prescribed due date shall pay a late fee of Rs 200 for every day … WebSection 13 of the Integrated Goods and Services Act, 2024 (IGST Act) Place of supply of services where location of supplier or location of recipient is outside India. (1) The … modeling energy changes project