RSM India

The Dawn of GST Era – Updated 3 June 2017

On 3 June 2017, the GST Council fixed the GST rates of certain items, including the Rates for Rough Diamonds, Gold, Gems and Jewellery. Also the GST Rules in respect of the following were announced:

  1. Accounts and Records
  2. Advance Ruling
  3. Appeal and Revision
  4. Assessment and Audit
  5. E-way Bill
  6. Transition Rules
  7. Return Rules

Certain concepts like: Reverse Charge, IT and ERP Readiness and Documentation have also been introduced in the new law.

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