We are manufacturers and receiving may type of items both from intrastate and interstate suppliers.
In VAT regime, we used to raise debit notes on rejected items directly.

We want to know whether it is continued in GST also or we have raise debit note only after we receive credit note from the supplier.

Are Public sector undertaking employees considered as government employees (for the purpose of gratuity and pension)?

Q. We have undertaken Toll Project Contract (BOT) for Rs.50 Crores in 2013 for construction of road and thereafter got permission for collection of Toll Tax for 10 years and Department issued EC Fee Certificate @ 1% Under Rajasthan VAT Act We are making payment of EC Fee on collection of Toll receipts and paid EC fee upto 30/06/2017 a sum of Rs.20 lakhs. Please advise us the following :

1. EC Certificate issued by Deptt @ 1% therefore total liability of EC Fee comes to 50 lacs whereas Company paid Rs.20 lacs. AS GST Act introduced, hence whether we are liable to pay balance Ec Fee of Rs.30 lacs or not ?

2. As Toll project collection is under exemption schedule at S. No. 5 of the Schedule. Therefore let us know whether there is any liability to pay GST on the following :-

i) Collection of Toll receipts.
ii) Whether there is liability of reverse charge on payment to the unregistered contractor who engaged there staff person for Toll collection.

x Ltd is making payment of royalty to Canadian company for usage of online data base.

Canadian company does not have PAN & TRC certificate.

Now Article 12 of DTAA between INDIA and CANADA read as under

(a)in the case of royalties referred to in sub-paragraph (a) of paragraph 3 and fees for included services as defined in this Article (other than services described in sub-paragraph (b) of this paragraph)
(i)during the first five taxable years for which this Agreement has effect
(A)15 per cent of the gross amount of the royalties or fees for included services as defined in this Article,
where the payer of the royalties or fees is the Government of that Contracting State, a political subdivision
or a public sector company; and
(B)20 per cent of the gross amount of the royalties or fees for included services in all other cases; and
(ii) during the subsequent years, 15 per cent of the gross amount of the royalties or fees for included services; and

(b)in the case of royalties referred to in sub-paragraph (b) of paragraph 3 and fees for included services as defined in this Article that are ancillary and subsidiary to the enjoyment of the property for which payment is received under paragraph 3(b) of this Article, 10 per cent of the gross amount of the royalties or fees for included services

Clause 3 of Article 12 reads as under
(a) payment of any kind received as a consideration for the use of, or the right to use, any copyright of a
literary, artistic, or scientific work including cinematograph films or work on film tape or other means of
reproduction for use in connection with radio or television broadcasting, any patent, trademark, design or
model, plan, secret formula or process, or for information concerning industrial, commercial or scientific
experience, including gains derived from the alienation of any such right or property which are contingent
on the productivity, use, or disposition thereof; and
(b) payments of any kind received as consideration for the use of, or the right to use, any industrial,
commercial, or scientific equipment, other than payments derived by an enterprise described in paragraph
1 of Article 8 from activities described in paragraph 3(c) or 4 of Article 8.

Now my query is TDS should be applicable as per DTAA or Income tax act ? and at what rate (20% or 15% or 10%) TDS to be deducted?
Can we take benefit of beneficial rate as per circular No. 728, dated 30-10-1995

PAID GST ON LOCAL BUS TICKET, AUTO FARE WHETHER IS TAXED

URGENT..

Dear sir I want to know that if I sale share which I was purchase 20 year ago but I do not show anywhere but I want to sale now so is that capital gain I shall pay on the same ???? or it is exempt in income-tax (Long term Capital Gain)

I had sold a residential property in Nov 2016 completion of six months was effected in May 2017 but before the expiry of six months in May 2017 a token money of Rs 10,000 in cash was paid to the seller under an agreement made on a N J Stamp Paper of Rs 100 whereby was agreed mutually that the deal shall be finalized during the period from Aug 2017 to Sept 2017 and then the final payment shall be made to the seller at the time of execution of the final deal. Now it is the time of the final deal and the final payment. Whether the capital gain tax will have to be paid following the expiry of six months and the residential property was not purchased against the full and final payment to the seller. Simply token money was paid initially.

KINDLY PROVIDE TO ME LEGAL HEIR CERTIFICATE FORMAT ISSUED FOR THE PURPOSE TO REGISTER LEGAL REPRESENTATIVE FOR DECEASED PERSON RETURN FILING.

a proprietor is having reg in gst due to prev reg in vat for trading business in name ' anil enterprise' he is also renting immovable property but no service tax was levied till date due to t/o less than 10 lakh ,thus not registered under service tax till date. the rent agreement is in name of prop. 'anil shah' according to us now we have to levy gst on rent also due to t/o exceeding 2 crore in trading and also reciepts of rent are also to add in t/o.but now the tenant is not ready to pay gst. so whether we can claim that 'anil shah' and 'anil enterprise' are two separate person as trading and renting premise are different. thus renting is separate business in separate person. thus t/o not exceeding 20lakh hence not liable to levy gst. what are any remedy for this.

If I am reducing the price of 10 invoices, whether I have to issue 10 credit notes or I can issue one credit note showing all 10 invoices in one credit note?