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Archive: 25 August 2025

Posts in 25 August 2025

My Journey with PF Claim Transfer – How CPGRAM Helped Me

August 25, 2025 945 Views 0 comment Print

Learn how the CPGRAM portal can help resolve EPF claim and transfer delays. This experience highlights common reasons for claim rejections and system inefficiencies.

Section 61 of GST Scrutiny of returns: ASMT-10, ASMT-11 & ASMT-12

August 25, 2025 11523 Views 0 comment Print

Understand GST scrutiny under Section 61, including why an ASMT-10 notice is issued, how to reply with ASMT-11, and what happens next if a closure order is not issued in ASMT-12.

ITR Utility Glitch: Capital Gains Reporting Problem with Negative Values

August 25, 2025 37065 Views 2 comments Print

A technical glitch in the ITR utility for AY 2025-26 prevents negative values in capital gains reporting. Learn about the issue and a temporary workaround.

GST AAR: ITC Not Allowed on Electrical Works for Factory Expansion

August 25, 2025 2106 Views 0 comment Print

amil Nadu GST AAR ruled that Shibaura Machine India cannot claim ITC on GST paid for electrical works in factory expansion, as it constitutes immovable property and blocked works contract service.

GST AAR: ITC Not Allowed on Firefighting & Public Health Systems

August 25, 2025 1989 Views 0 comment Print

Understand the GST advance ruling on Input Tax Credit (ITC) for firefighting systems and public health equipment installed during a factory expansion project.

M-Sand, Blue Metal & Bricks Purchases Not Liable to GST under RCM

August 25, 2025 1743 Views 0 comment Print

TN AAR rules that traders of sand, blue metals, and bricks from unregistered suppliers are not liable for GST under Reverse Charge Mechanism.

Non-Edible Castor Oil Classified Under HSN 1518, IGST @5%: Gujarat AAR

August 25, 2025 789 Views 0 comment Print

The Gujarat Authority for Advance Ruling (AAR) classifies non-edible castor oil under GST, determines its tax rate, and clarifies its limited jurisdiction regarding input tax credit refunds.

Employee Dormitory Accommodation Not Supply, ITC Allowed

August 25, 2025 1590 Views 0 comment Print

A Gujarat AAR ruling on accommodation for employees vs. trainees clarifies GST implications. The decision covers tax on recovered amounts and eligibility for Input Tax Credit.

Diagnostic Kits Classifiable Under HSN 3002: GST AAR Gujarat

August 25, 2025 1044 Views 0 comment Print

Gujarat AAR rules that Beacon Diagnostics’ test kits are classified under HSN 3002, attracting a 5% GST rate. The decision hinges on the ‘essential character’ principle.

Freedeem App Vouchers Not Supplies, TCS Collection under GST Required

August 25, 2025 471 Views 0 comment Print

Gujarat AAR rules Freedeem app is an e-commerce operator under GST, liable to collect TCS but not covered under Section 9(5) reverse charge.

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