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Archive: 12 June 2025

Posts in 12 June 2025

Calcutta HC Directs Reconsideration of GST Reimbursement for Post-GST Contracts

June 12, 2025 558 Views 0 comment Print

Calcutta High Court directs Public Works Department to revisit GST reimbursement claim for post-GST contracts, emphasizing Notification No. 5050-F(Y).

Calcutta HC Directs Review of GST Reimbursement for Post-GST Works Contracts

June 12, 2025 468 Views 0 comment Print

Calcutta High Court directs West Bengal PWD to revisit GST reimbursement claims for contracts executed after July 1, 2017, citing Notification No. 5050-F(Y).

Calcutta HC Directs Reconsideration of GST Reimbursement for Works Contracts

June 12, 2025 540 Views 0 comment Print

Calcutta High Court remands Pinki Construction’s GST reimbursement plea, ruling against arbitrary denial for post-GST works contracts.

GST on Rent: Residential & Commercial Property Taxation

June 12, 2025 59163 Views 4 comments Print

Understand the evolution of GST on residential and commercial rental income in India since 2017, including changes to Forward Charge Mechanism (FCM) and Reverse Charge Mechanism (RCM) applicability.

Evolving Legal Landscape of GST Notice Service: A Comprehensive Analysis

June 12, 2025 1092 Views 0 comment Print

This article explores the legal requirements for notice service, focusing on the sufficiency and effectiveness of service through the GST common portal, and examines key judgments from the Madras High Court.

GSTR 2B-Books Reconciliation Utility: Free Excel Tool

June 12, 2025 37785 Views 0 comment Print

A free Excel utility for GSTR 2B and books reconciliation, developed by a CA Final student, offers swift invoice matching and automated merging of entries.

Hard-Locking of Auto-Populated Data in GSTR-3B: A Paradigm Shift in GST Return filing Compliance

June 12, 2025 3492 Views 0 comment Print

GSTN’s new rule hard-locks GSTR-3B auto-populated data from July 2025, requiring GSTR-1/1A for corrections. This aims to boost data consistency and curb tax evasion.

AAR Rajasthan denied GST Exemption for PMAY Sub-Contracted Labor

June 12, 2025 528 Views 0 comment Print

Rajasthan AAR denies GST exemption to Build Layer Constructions for “pure labor” services in PMAY sub-contract, citing material supply and lack of direct PMAY proof.

GST Rule 86B Exemption Denied as Neither Firm Nor Individual Partners Paid ₹1 Lakh Income Tax

June 12, 2025 1761 Views 0 comment Print

Rajasthan AAR rules Aadinath Agro Industries ineligible for GST Rule 86B exemption, stating firm and partner income tax cannot be cumulated.

Section 80G Approval cannot be denied merely on presumptions: ITAT Hyderabad

June 12, 2025 492 Views 0 comment Print

ITAT Hyderabad remands Mahindra University’s 80G application to CIT(E), citing arbitrary rejection despite prior 10(23C)(vi) approval for charitable education.

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