comtax.uk.gov.in View GST Mitra Application : Uttarakhand Commercial Tax Department

Organisation : Uttarakhand Commercial Tax Department
Service Name : View GST Mitra Application
Applicable States/ UTs : Uttarakhand
Home Page : http://comtax.uk.gov.in/
Check Here : comtaxappl.uk.gov.in/gstmitra/View.aspx

ComTax UK View GST Mitra Application

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GST Mitra

Uttarakhand GST Mitra Scheme seeks to assist small and marginal Tax payers in preparing and filing their VAT/GST Returns by creating a group of ‘GST MITRA’ available in his locality/doorstep at affordable costs throughout State of Uttarakhand.

This scheme is conceptualized by Commercial Tax Department,Government of Uttarakhand to provide training to the graduates of Uttarakhand and enable them to earn. Scheme would be funded from budget available with state government.

Selected candidates would be trained under the scheme. These trained “GST MITRA” can enroll themselves by applying on GST common portal. After GST roll out they would be able to avail online sevices on behalf of registred tax payers.

Frequently Asked Questions

1. What is the value of taxable supply to be adopted for the levy of GST?
Ans. The value of taxable supply of goods and services shall ordinarily be ‘the transaction value’ which is the price paid or payable, when the parties are not related and price is the sole consideration.

Section 15 of the CGST/SGST Act further elaborates various inclusions and exclusions from the ambit of transaction value. For example, the transaction value shall not include refundable deposit, discount allowed subject to certain conditions before or at the time of supply.

2. What is transaction value?
Ans. Transaction value refers to the price actually paid or payable for the supply of goods and or services where the supplier and the recipient are not related and price is the sole consideration for the supply. It includes any amount which the supplier is liable to pay but which has been incurred by the recipient of the supply.

3. Are there separate valuation provisions for CGST, SGST and IGST and for Goods and Services?
Ans. No, section 15 is common for all three taxes and also common for goods and services.

4. Is contract price not sufficient to determine valuation of supply?
Ans. Contract price is more specifically referred to as ‘transaction value’ and that is the basis for computing tax. However, when the price is influenced by factors like relationship of parties or where certain transactions are deemed to be supply, which do not have a price, the value has to be determined in accordance with the GST Valuation Rules.

5. Is reference to GST Valuation Rules required in all cases?
Ans. No. Reference to GST Valuation Rules is required only in cases where value cannot be determined under sub-section (1) of Section 15.