GST Updates _ 11th July, 2017

GOODS AND SERVICES TAX

Updates / Press releases :

Dated : 11^th July, 2017

Press Release :

Ministry of Finance

1. No GST is applicable on free food supplied in "anna kshetras" run BY RELIGIOUS INSTITUTIONS;

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. attracts Nil CGST and SGST or IGST, as the case may be. 

There are media reports suggesting that GST applies on free food supplied in anna kshetras run by religious institutions. This is completely untrue. No GST is applicable on such food supplied free.

Further, prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. attracts Nil CGST and SGST or IGST, as the case may be.

However, some of the inputs and input services required for making prasadam would be subject to GST. These include sugar, vegetable edible oils, ghee, butter, service for transportation of these goods etc. Most of these inputs or input services have multiple uses. Under GST regime, it is difficult to prescribe a separate rate of tax for sugar, etc. when supplied for a particular purpose.

Further, GST being a multi-stage tax, end use based exemptions or concessions are difficult to administer. Therefore, GST does not envisage end use based exemptions. It would, therefore, not be desirable to provide end use based exemption for inputs or input services for making prasadam or food for free distribution by religious institutions.

Press release can be access at : http://pib.nic.in/newsite/erelease.aspx dated 11th July, 2017 by Ministry of Finance

(Source : Press Information Bureau, Government of India)

New notifications dated 11^th July, 2017 on GST PORTAL

I. Services gone live till date...

1. Interface for Tax payer to Login, change password, Register/Update DSC.

2. Registration:

a. Application for New Registration.

b. Application for Filing Clarification.

c. Application of Enrolment for GSTP.

d. Application to opt for Composition scheme.

e. Application for New Registration (ISD).

3.Payments:         

          

a. Online Payments through Internet Banking, Credit Card/Debit Card, NEFT/ RTGS.

b. Offline Payments-Over the Counter (Authorized Bank).

c. Creation and maintenance of Cash Ledger.

d. Create Challan.

e. Review My draft and saved Challans and Track Payment Status

• Click https://www.gst.gov.in/newsandupdates/read/107 for the same.

 II. Upcoming services... more

1.Registration:

a. Application for Amendment of New Registration and Enrolment.

b. Application for Registration by Non-Resident Foreign Taxpayers and Casual Tax payer.

c. Processing of Enrolment of GSTP.

d. Application for Registration by a Non-Resident Online Services Provider (OIDAR).

e. Suo Moto Registration initiated by Tax Authorities in Enforcement Cases.

2.Returns:

a. Creation and saving of Outward Supplies Return in Form GSTR-1.

b. Offline Utility for GSTR-1 for upload of invoices.

c. View of Inward Supplies Return - GSTR-2A.

d. Creation & Submission of Return by Non-Resident Taxpayer GSTR-5

• Click https://www.gst.gov.in/newsandupdates/read/108 for the same.