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Ca Anurag Chopra

Latest Posts by Ca Anurag Chopra

Madras High Court- Allowed refund of unutilized ITC for zero-rated supplies effected by an SEZ unit

April 29, 2022 4500 Views 0 comment Print

Hon’ble High court in the instant case held that there is no merit in the impugned order passed by the authorities denying the benefit of refund of unutilized input tax credit of zero rated supplies effected by the petitioner. Hence, the petition has been allowed together with consequential relief and above observations.

Recommencement of ‘work from office’ model by units established in SEZs

April 15, 2022 7530 Views 0 comment Print

In the awake of spread of COVID-19 cases, almost all offices have opted for an unusual and untested way of ‘working from home’ and the units established in various Special Economic Zones (SEZ) were no exception to it.

Interim SOPs for scrutiny of GST returns for FY 2017-18 & 2018-19

March 24, 2022 2187 Views 0 comment Print

Learn about the interim SOPs for scrutiny of GST returns for FY 2017-18 & 2018-19 issued by CBIC. Find out the selection process and steps for further action.

Availment, utilisation and refund eligibility of ITC on capital goods on rendering of zero-rated supplies

January 18, 2022 50604 Views 1 comment Print

Availment, utilisation and refund eligibility of ITC on capital goods on rendering of zero-rated supplies by taxpayers registered as Regular or EOU/STPI/SEZ/HTP etc.: Brief background: Goods and Services Tax law provides specific mechanism to claim refund of tax paid on zero-rated supplies or refund of unutilized input tax credit ‘ITC’ on zero-rated supplies without payment […]

Supreme Court recalls its Suo-Moto extension to limitations w.e.f. October 02, 2021

September 28, 2021 20481 Views 2 comments Print

Supreme Court recalls its Suo-Moto extension to limitations w.e.f. October 02, 2021 Brief background: Due to the outbreak of COVID-19 pandemic in March, 2020, this Court took Suo Motu cognizance of the difficulties that might be faced by the litigants in filing petitions/ applications/ suits/ appeals/ all other proceedings within the period of limitation prescribed […]

Validity to maintain records & details at centralized level under GST

August 27, 2021 2892 Views 0 comment Print

Validity to maintain of records and details at centralized level by the entity under GST law This is to apprise you of a case where documents or details are not available with the taxpayer at GST registration level where entity is operating with multiple registrations: Lately, a number of summons, notices and departmental audit proceedings […]

GST default in timely issuance of Tax Invoice, Consequences & Corrective measures

August 20, 2021 39027 Views 1 comment Print

Default in timely issuance of tax invoice, consequences (interest, penalty, prosecution), Compounding and Corrective measures Please find below write up around ‘Default in timely issuance of tax invoice, consequences (interest, penalty, prosecution), compounding and corrective measures’ for your kind perusal: Brief background: GST law is very specific and settled in terms of issuance of tax […]

Legal provisions & Step-action plan around cancellation of GST registration

August 12, 2021 1431 Views 0 comment Print

Brief background: As per GST law, every person is required to get registered under this law if his activity falls within the ambit as provided under chapter VI ‘Registration’ of the CGST Act, 2017. Now, if such registered person is now no longer required to be registered under GST law, same may (optional/voluntarily) apply for […]

Intricacies around obtaining GST registration, issuance of revised tax invoices and availing of input tax credit for the period prior to date of registration

July 28, 2021 5529 Views 4 comments Print

Intricacies around obtaining GST registration, issuance of revised tax invoices and availing of input tax credit for the period prior to date of registration Below is a brief discussion around obtaining GST registration, issuance of revised tax invoices and availing of input tax credit for the period prior to date of registration: Brief background: GST […]

Clarification on extension of limitation under GST Law in terms of SC Order dated 27.04.2021

July 21, 2021 2052 Views 0 comment Print

This is to apprise of a recent circular bearing no. 157/13/2021-GST, dated 20th July, 2021 issued by the CBIC for ‘Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021’ as follows: Hon’ble Supreme Court has provided for extension of limitation vide an order dated 27 April 2021 […]

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