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Goods and Services Tax : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Explore the Supreme Court judgment denying anticipatory bail for GST summons under Section 69, with interim protection detailed. F...
Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...
Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...
Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...
Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
A. GSTR 3B Reduction in rate of interest and waiver of late fees – March 21 & April 21 Vide Notification No. 08/2021 – CT dt. 01.05.2021 as well as Notification No. 01/2021 – IT read with Notification No. 09/2021 – CT dt. 01.05.2021, the relaxations are as under for the given tax period: Taxpayer […]
RELAXATION IN GST COMPLIANCE’S UNDER-COVID-19 (NOTIFICATION NO. 08/2021 and 09/2021- CENTRAL TAX DATED 01.05.2021) INTEREST RATE RELIEF Turnover Tax period Due Date Interest Rate Relief Late Fee Relief More than 5cr March,21 April,21 20.04.2021 20.05.2021 First 15 Days-9% After 15 Days-18% 15 days from due date of return- No Late Fee Up to 5cr Opting […]
Waiver of interest and late fee to normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers, for the tax periods of March and April, 2021 Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Quarterly) & composition taxpayers for the tax periods of March and April, […]
Ever wondered why they ask billing and shipping address separately. How to identify whether the transaction is covered under IGST or CGST/SGST? Place of supply (POS) is the answer. This article covers major cases which will help you to determine Place of supply. Export of services- Supplier is located in India, recipient is located outside […]
After a long time, Hope all readers are doing well… As we all know Government come up with relaxations in GST on May 1, 2021 so I am just discussing today four important notifications – Notification No 8/2021-Cenral Tax dated -01.05.2021 Waiver of Interest for delay in filling in of GSTR-3B for Month of MARCH […]
In Bhagwan Sahay Gupta Vs. Union of India, O/o Sr. Intelligence Officer, GST Intelligence Directorate, Jaipur Region Unit, Jaipur through an order dated: 04.05.2021, a bail application filed by a chartered accountant is allowed by the Hon’ble High Court of Rajastan, taking note of the fact that he has remained in custody for a long period and that petitioner is also having a child and also considering the contentions put forth by counsel for the petitioner, subject to certain conditions.
Extension in dates of various GST Compliances for GST Taxpayers Government has extended the dates of various compliances by Taxpayers under GST, through Central Tax Notification Nos. 10/2021, 11/2021, 12/20211, 13/2021, 14/2021, all dated 1st May, 2021. The details are summarized below: Filing of Form GSTR-1/IFF by Normal Taxpayers: Sl.No. Return Type(Form) To be filed […]
The Central Government with an intent to provide relief to the taxpayers to a certain extent has issued the below set of notifications granting relief in the form of waiver of interest, late fee, extension of various GST compliances etc. The below table captures a gist of the notifications: Notification No Details of the notification […]
Will Recipients Be Obliged to Reverse ITC In Case Suppliers Do Not Pay their taxes: Critical Provisions for Denial of ITC Mismatch The following are the provisions for conditions for taking ITC and matching ITC – 1. As per Section 16(2)(c) of CGST Act, ITC shall be claimed only in case, the tax charged in […]
Manish & Anr. Vs DGGI (Patiala House Court) 1. Bail granted to brother duo after 57 days 2. IO, DGGI on a specifc query, was unable to confirm whether complaint would be filed before the expiry of 60 days default period by ACMM, Patiala House. 3. Strong opposition by Ld. SPP Harpreet Singh did not […]
