CBIC vide Notification No. 31/2019-Central Tax dated June 28, 2019, has made various amendments in CGST Rules, 2017 vide Central Goods and Services Tax (Fourth Amendment) Rules, 2019. The Central Board of Excise and Customs vide Notification No. 31/2019-Central Tax dated June 28, 2019, has made various amendments in Central Goods and Services Tax Rules, 2017 (CGST […]
It was held that as the Applicant need not take any separate registration in Odisha and can facilitate the transaction through Mumbai Head Office GSTIN, it appears to be correct to mention the GSTIN of Mumbai in the E-Way Bill and Dispatch place as Customs warehouse situated at Paradip, Odisha.
The Larger Bench (LB) of Bombay HC rules in favour of Revenue, holds that cash refund u/s 11B of the Central Excise Act, 1944 is not permissible when CENVAT Credit on inputs remains unutilized on account of closure of manufacturing unit or inability to utilize input credit.
Writ petition filed before Orissa High Court challenging denial of ITC to real estate companies, hotels, malls in cases where construction is undertaken by the Company itself
SLP filed by the Govt. against the Hon’ble Delhi High Court order allowing exemption from IGST in respect of imports made post GST introduction under advance authorization scheme. SC dismissed the said SLP filed by CBIC.
8 things to be done under GST before March 31, 2019 includes Last chance to avail any pending ITC of FY 2017-18, Amendments / Rectification pertaining to details furnished in GSTR-1 and GSTR-3B of FY 2017-18, Application of Letter of Undertaking (LUT) for export of goods or services without payment of IGST for the FY […]
The Interim Budget 2019 did not propose any changes with respect to Indirect Tax. In as much as GST is concerned, the GST Council in its 28th meeting held on July 21, 2018, recommended certain amendments in the CGST Act, IGST Act, UTGST Act and the GST (Compensation to States) Act, 2017. These amendments were passed […]
Recently, the issue of levibility of Service Tax on reimbursements on electricity expenses received from the occupants of a complex came before a Single Member Bench of the Hon’ble Calcutta High Court, wherein the Hon’ble High Court has upheld the levy of Service Tax on such transactions.
The Gujarat HC conclusively held that the Respondent ought to have directed the sanctioning Authority to refund the duty of the amount in cash instead of credit in the CENVAT account and for the foregoing reasons, the Petition was allowed to succeed.
We are summarising herewith section-wise tabular presentation of amended CGST Act, 2017and IGST Act, 2017 in comparison with pre-amendment Acts. This tabular also discusses the effect of these amendments along with suggestions as to further simplification of the GST Laws.
