Friends,
My query concerns imports of goods which are treated as 'inter-state supplies'.
Under Model IGST Act, Sec 3(3) says:
"Supply of goods in the course of import into the territory of India till they cross the customs frontiers of India shall be deemed to be a supply of goods in the course of inter-State trade or commerce"
Also, Proviso to Sec 4(1) says that:
"intra-State supply of goods shall not include:
(ii) supply of goods brought into India in the course of import till they cross the
customs frontiers of India"
CA Nandakumar Konkar
Does this mean that imports of goods shall be treated as intra-state supplies once they cross customs frontiers of India & enter India?
Thanks in advance.

SIR MY DOUBT ABOUT INPUT CREDIT TAKEN. SURESH IS IN KARNATAKA HE PURCHASE GOODS FROM MAHARASHTRA AND THE APPLICABLE TAX APPLICABLE IS IGST BUT HE SOLD THE GOODS IN KARNATAKA. MY DOUBT IS CAN HE TAKEN CREDIT OF IGST TO SGST AND CGST.

SIR MY DOUBT ABOUT INPUT CREDIT TAKEN. SURESH IS IN KARNATAKA HE PURCHASE GOODS FROM MAHARASHTRA AND THE APPLICABLE TAX APPLICABLE IS IGST BUT HE SOLD THE GOODS IN KARNATAKA. MY DOUBT IS CAN HE TAKEN CREDIT OF IGST TO SGST AND CGST.

Hi,

Please clarify one thing here. In case I pay Rent more than 100000 in a year , there was a requirement of giving Land lord PAN no and in case Land lord does not have the PAN no we could give declaration . But now the company is not accepting the declaration and is asking for Landlord's PAN no. is there change in the requirement which came in 2013 . If yes can you give me the reference of the ciurcular. what is the solution here as Land lord will not give the PAN no..

All,
I want to know filing of declaration of form 15G/15H

In our case we have received from 15G /15H from few lenders at the start of the year for non deduction of TDS.
We are paying interest to them on quarterly basis at the end of each quarter.
How to file these declaration - only once or in each quarter.
How the amount of income paid to be disclosed in each case.

What is the difference between 12% Redeemable preference shares and 9% Redeemable preference shares. What is the meaning of that percentage before redeemable preference shares?

if premium of lic is due but not paid till year end, can one claim deduction u/s 80C. if no, then will he be eligible to claim it as and when paid.

paytm ki transactions... jaise pay karte hai ya receive karte hai... do we need to keep record of such transactions for return filing purpose? what if we do have incomplete record?? one more.... Rahul got a referral bonus in his bank account... but it belongs to kajal.. he paid her share through paytm... will the amount of bonus be the part of Rahul income?? Payment of bonus through paytm will be treated as ???? How kajal shall treat or show this type of credit in paytm account while filing her return?

is this true If the rent paid is less than Rs. 3,000 per month you need not submit any proof. But if the rent is more than Rs 3,000 you need to submit rent receipt / rent agreement to your employer.

dear sir
In Business detail error is showing that CIN in mandatory. but where to write CIN of company.Our company is private limited.
please help me
naresh