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Whether amount paid UNDER PROTEST during the course of investigation is refundable?

January 25, 2022 39102 Views 10 comments Print

Whether amount paid UNDER PROTEST during the course of investigation is refundable? During the course of investigation proceedings, the Taxable Person voluntarily (GST -DRC-03) deposits some amount, primarily to buy peace with the Investigation authorities. More often than not, this amount gets blocked until the final conclusion of the Investigation is met. However, if the […]

SC restored Limitation Extension order – Its Impact on GST Refund

January 13, 2022 38718 Views 4 comments Print

Hon’ble Supreme Court has restored the Limitation Extension order – Cognizance for Extension of Limitation, Suo Motu Writ (Civil) No. 3 of 2020. Final Order dated: 10-01-2022– What does it mean for Refund related issues under GST. In order to answer the above mute question and to have a better grip and understanding on the […]

E-Commerce Operators liability to pay GST on Restaurant Services wef 01.01.2021

December 18, 2021 11766 Views 2 comments Print

E-Commerce Operators and their liability to pay GST on Restaurant Services – Impact of changes with effect from 01st January 2021 The GST Council in its 45th meeting held on 17th September 2021 recommended notifying, Restaurant Services under Section 9(5) of the CGST Act, 2017 i.e., payments of Tax to be made by E-Commerce Operator […]

Extension of time limit to apply for Revocation of cancellation of registration & Conditions Relaxed – A welcome facility for Taxpayers.

September 8, 2021 3564 Views 4 comments Print

The CGST Act under Section 29 provides for Cancellation of Registration under specified circumstances while at the same time Section 30 also provides a facility for Revocation of Cancellation of Registration in case the Registration is cancelled suo-motto by the Tax Officer.   Generally, the time limit for Application for Revocation of Cancellation of Registration is […]

New Restrictive Rule a helpful tool to both Taxpayer & Tax Officer – Implementation of Rule-59(6) on GST Portal

August 30, 2021 7089 Views 1 comment Print

New Restrictive Rule a helpful tool to both Taxpayer & Tax Officer – Implementation of Rule-59(6) on GST Portal The GST portal is being constantly made more resourceful in line with the principal objective of the Government on the aspect of ease of doing business.  Ease of doing business has always been the first in order of […]

GST Audit under Section 35(5) scrapped – What does it mean ?

July 31, 2021 22047 Views 2 comments Print

GST Audit scrapped section 35(5) from GST Act 2017 OMITTED /New Provisions for Section 44 inserted Under GST, the compliance obligations under section 35(5) from GST Act has been removed to allow self-certification. Section 35 of the Central Goods and Services Tax Act Sub Section (5) shall be omitted. Before removal of Section 35(5) it […]

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