Understand the phased implementation of e-invoicing in GST. Learn about the turnover thresholds and the dates of applicability for generating e-invoices.
Held that, the exporter cannot be responsible for the instructions given by the importer regarding the change in the port after the title of the goods gets transferred to the buyer after crossing territorial waters of India.
SC directs GST Council to issue advisories to all the States for implementation of Document Identification No (DIN) in Indirect Tax administration. The Court has also directed all the States to implement the system of DIN at the earliest.
HC quashed the letter issued by the Revenue department for blocking assessee’s bank account as it does not comply with the perquisites embedded under Section 83 of CGST Act 2017
HC dismissed petition alleging harassment by Superintendent of GST & held that Actions taken by department during enquiry need not necessarily be termed as harassment
HC granted relief to a Chartered Accountant and held that judicial incarceration may not be prolonged, as it would unnecessarily curtail and fetter personal liberty of Petitioner.
HC held that no recovery of Central Excise Duty, interest, and penalty can be made without service of adjudication order
AAR held that the transfer of rights to perform integration testing, installation, and marketing of software from an e-vehicle manufacturing unit to a software development centre on behalf of end-users is subject to GST being a supply between two distinct persons.
In re Tutor Comp Info Tech Private limited (GST AAR Kerala) GST leviable on training/coaching services, as it does not come under the definition of ‘educational institution’ to claim GST exemption The AAR, Kerala in the matter of M/s Tutor Comp Info Tech Private Limited [Advance Ruling No. KER/ 143/2021 dated July 27, 2022] has […]
The show cause notice does not even allege that petitioner has obtained registration by fraud or willful misstatement or suppression of facts. There is a digital signature appended in the said document which says signature is not verified. Therefore, we have to take it to be an unsigned document. We fail to understand how it can be an official document.
