The Hon’ble AAAR, Karnataka, in the matter of NCS Pearson Inc., [Order No. KAR/AAAR/07/2020-21 (dated, November 13, 2020)] held that, the scoring done by the human scorer is to be regarded as being within the realm of minimum human intervention. Sets aside AAR’s findings of disqualifying classification of a Type-3 test offered by the M/s. […]
We bring you the highlights of all important changes related to QRMP Scheme, E-invoicing, ITC availment, e-way bill, etc. under Central Goods and Services Tax Act, 2017 (CGST Act) and Central Goods and Services Tax Rules, 2017 (CGST Rules), effective from January 1, 2021, as below: Notification No. Topic/Section/ Rules of CGST Act/ Rules Change […]
The Hon’ble Appellate Authority, GST, Andhra Pradesh, in the case of Omsai Professional Detective & Security Services Pvt. Ltd. [Order No. 5132 of 2020 (dated, March 16, 2020)] held that best judgment assessment under Section 62(1) of Central Goods and Services Tax Act, 2017 (“CGST Act”) cannot be made in respect of non-filers of returns […]
The Hon’ble AAR Odisha, in the matter of Tokyo Electric Power Co. [Order No.02/Odisha-AARJ2020-21 dated November 19, 2020] held that supply of consultancy service to an Indian entity Odisha Power Transmission Corporation Limited (OPTCL) is not import of service in terms of Section 2(11) of the Integrated Goods and Services Tax Act, 2017 (IGST Act) […]
Assessee allowed for monthly instalment facility to pay the tax liability with interest The Hon’ble Kerala High Court in Malayalam Motors Pvt. Ltd. v. The Assistant State Tax Officer [WP(C). No. 21490 of 2020(I) dated October 12, 2020] held that, the assessee who has sought an instalment facility to pay the admitted tax, together with […]
Gist of important changes made in the CGST Rules, 2017 vide Notification issued on December 22, 2020 Lot many changes have been made in the Central Goods and Services Tax Rules, 2017 (CGST Rules) vide Notification No. 94/2020-Central Tax dated December 22, 2020. This article summarises all the important changes made in the CGST Rules, […]
Now the officer can proceed for cancellation of GSTIN where a taxpayer avails Input Tax Credit (ITC) exceeding the permissible amount of ITC, which is in violation of the provisions of section 16 of the CGST Act and rules made thereunder.
The validity of e-way bill under Rule 138(10) of the CGST Rules has been amended, according to which the e-way bill will now be valid for 1 day for every 200 km of travel, as against 100 km earlier, in cases other than Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship.
Person whose registration has been suspended is now restricted from furnishing PART A of E-Way Bill The CBIC vide Notification No. 94/2020-Central Tax dated December 22, 2020 has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, amending, inter alia, Rule 138E of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”) in […]
No opportunity of being heard to taxpayers for suspension of registration The CBIC vide Notification No. 94/2020-Central Tax, dated December 22, 2020 2020 issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020 amending Rule 21A of the Central Goods and Services Tax Rules, 2017 (CGST Rules) in following manner: The words “after affording the […]
