1. Introduction: E-Invoice is a standard format of the invoice recommended by the GSTN for the GST registered suppliers. There is a myth or misconception that e-invoicing means the generation of invoices from a central portal of the tax department (GSTN Portal). 1.1 E invoice does not mean the generation of invoices from a central [&helli...
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Request to grant Extension for GSTR 9 & 9C - Financial Year 2018-19 from 30.09.2020 to 31.12.2020 on behalf of all the stakeholders of the country be its Professionals, CAs, CMAs, SME Industries, Big Companies, Associations or any advisors etc...
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GST applicability on member’s clubs There are lot of debates still going on relating to applicability of GST on member’s club in the context of Supreme Court larger bench decision [landmark decision] in the case of State of West Bengal & Ors. Vs Calcutta Club Limited [Civil Appeal No. 4184 of 2009] and State of […]...
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For applicability of provisions of any act/law there shall be a ‘Taxable Event’. In GST ‘Supply’ is that taxable event that triggers applicability of provisions of CGST/SGST/IGST/UTGST act 2017. As per Section 7 (1) – Supply The term Supply has been defined under section 7 (1) of the CGST Act by way of Scope of...
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UFV India Global Education Vs. Union of India (Punjab & Haryana High Court) -
UFV India Global Education Vs. Union of India (Punjab & Haryana High Court) The bare reading of Section 83 of the Act would show that the Commissioner has to form an opinion that for the purpose of protecting the interest of the Government revenue, it is necessary to provisionally attach either the property or the […]...
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The right to claim ITC on goods and/or services received by the Recipient is never disputed both in GST law and erstwhile VAT regimes. However, what should be the correct amount of ITC which can be claimed by the recipient has been a matter of legal debate in both GST law and erstwhile Indirect Taxation regime....
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Delinking of Credit Note/Debit Note from invoice, while reporting them in Form GSTR 1/GSTR 6 or filing Refund Recently GSTN has enabled the facility to delink reporting of debit note or credit note corresponding with their original invoice. Earlier, to report debit or credit note in GSTR 1/ GSTR 6, tax payers had to link […]...
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Bai Mamubai Trust Vs Suchitra (Bombay High Court) -
Bai Mamubai Trust Vs Suchitra (Bombay High Court) In the present case, where the Plaintiff has made out a strong prima facie case and the Defendant has not been able to demonstrate any semblance of right to occupy the Suit Premises, it cannot be said that the Defendant’s occupation pursuant to an Order of the […]...
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Jay Goga Traders Vs. State of Gujarat (Gujrat High Court) -
Jay Goa Traders Vs. State of Gujarat (Gujrat High Court) High Court held that application u/s 67(6) CGST Act, 2017 could have been preferred only after filing of the appeal under Section 107 of the Act. Be that as it may, if an appeal is filed, the authority concerned shall immediately take up the application […]...
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Simplified GST Series – Section 7- IGST Act, 2017 – Inter State Supply (1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in–– (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, shall be treated [&h...
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