A crucial aspect of navigating portal https://www.gstat.gov.in/ effectively is the recently released User Manual | Registration Guide to Online Filing of Appeals and Applications. This comprehensive manual serves as an indispensable resource for taxpayers, tax officials, and authorized representatives, walking them through every step of the e-filing journey.
Bombay High Court rules that services by an Indian subsidiary to its foreign holding company qualify as “export of service” under the IGST Act, enabling Input Tax Credit refunds. The judgment clarifies “distinct person” and “agency” definitions.
Gujarat High Court recently clarified that the omission of Rule 96(10) of the CGST Rules, effective October 8, 2024, applies to all pending IGST refund cases for exporters. This ruling addresses difficulties faced by exporters claiming refunds on IGST paid on exported goods.
Patanjali Ayurved Ltd. Vs Union of India And Others (Allahabad High Court) In the recent case of M/S PATANJALI AYURVED LTD v. UNION OF INDIA AND OTHERS, the Allahabad High Court held that proceedings under Section 73/74 stand independent of the proceedings under Section 122. Abatement of proceedings under Section 74 of the CGST Act […]
Understand GST compliance for FY 2024-25: how to make corrections in sales/ITC, RCM, credit notes, and e-invoicing. Learn key deadlines and ITC reversal rules.
Explore significant GST changes from April 2019 impacting real estate, focusing on reverse charge mechanism (RCM) for procurements from unregistered dealers in ongoing and new projects.
High Court rules GST Section 130 invalid for excess stock, affirming Section 73/74 for tax determination. Rs. 14.58 lakh demand set aside.
Delhi High Court rules on GST cross-charges, affirming that expenses not cross-charged and with full ITC eligibility can be valued at nil as per CBIC circular.
Supreme Court dismisses a review petition, affirming its October 3, 2024 judgment. Citing no apparent error, the court condoned delays and waived minor registry defects.
Jharkhand High Court rules Section 61 GST notices are for return discrepancies, not questioning sale value vs market price; quashes notices.
