"13 July 2020" Archive

GSTR-4 due date extended to 31st August 2020 for FY 2019-20

Notification No. 59/2020–Central Tax (13/07/2020)

CBIC has vide Notification No. 59/2020–Central Tax extended due date of GSTR-4 for Financial Year 2019-20 to 31st August 2020 which earlier was 15th July 2020. GSTR–4 is a GST Return which is required to be filed by a GST composition dealer. A dealer opting for the GST composition scheme is required to furnish only […]...

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Tax on Movable & Immovable Property in pre & post GST Regime

The following is the Article on taxability of Movable and Immovable property in pre GST Regime & Post GST Regime. In this article Hon’ble High Court categorly explain the meaning of movable and immovable property, also explain by the Hon’ble respective High Courts on this issue taxability of movable and immovable property remains burn...

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Show Cause Notice Under GST Regime

Demand and recovery can be initiated for short-levy, non-levy, short paid, non-paid, erroneous refund, wrong availment and incorrect utilisation of input tax credit. All demand and recovery proceedings under GST start with the issuance of a show cause notice. But what is a Show cause notice (SCN)?...

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Search, Seizure, Inspection and Arrest under GST

Taxation is the one of the most source of revenue to the government. Our government has performed various methods to stop tax evasion but tax evasion is the major problem in India. The authority to levy tax is derived under Article 265 of the Constitution of India which states that 'No tax shall be levied or collected except by the author...

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Service of Notice under GST Regime

'Service' means giving legally required notice to other parties that you have filed papers asking for a court order that may affect them. The court papers can only be delivered in a manner permitted by law, and proof of proper delivery must be filed with the court. But why it is necessary to serve a notice to other parties....

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Applicability of Notification on refund of late fees waived under GST

Notification No.57/2020 (30//0/6/20)

Practical applicability of Notification 57/2020, Dated 30th June 2020, regarding refund of late fees waived under GST Once again lock down is declared in the various regions of the state. Maharashtra is perhaps the most affected state amid this COVID-19 pandemic. Slowly streamlining businesses are now closed again & their operations a...

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Factors to consider for Payment of Rent during Lockdown

Ramanand & Others Vs Dr. Girish Soni and Another (Delhi High Court)

Temporary non-use of premises due to the lockdown which was announced due to the COVID-19 outbreak cannot be construed as rendering the lease void under Section 108(B)(e) of the TPA. The tenant cannot also avoid payment of rent in view of Section 108(B)(l)....

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No GST on payment of Membership/Admission Fee for entry in Club

No GST to be levied on payment of the Membership/Admission Fee for entry in the Club The recent ruling in the Maharashtra AAAR has successfully set aside the earlier provisions of the state AAR ruling that had termed membership fee as a supply of service liable to GST. The state appellate body had issued a similar order in […]...

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Hand Sanitizer- Its classification and GST there on

Nowadays, there has been a lot of chaos regarding the Goods and Service Tax (GST) rate on Hand Sanitizers. Different taxpayers are taking different positions. The dispute is between the three Tariff Headings (TH) 3401, 3808, 3004. Export data shows that exporters have classified either under TH 3808 or TH 3004. However, the Director Gener...

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GST applicability in Healthcare services

GST on Healthcare Services: An Overview In the 25th council meeting dated 18.01.2018, following clarifications relating to healthcare services were given: 1) Services provided by senior doctors/consultants/technicians hired by the hospitals, whether employees or not, are healthcare services which is exempt. 2) Hospitals also provide healt...

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