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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...
Allow payment of GST by buyer directly to Government similar to RCM: FAIVM said in its representation Distressed by the complexities and oddities of GST, traders have made a unique effort. Submission of collective representation in series , has been initiated by the Federation of All India Vyapar Mandal (FAIVM), the nation’s apex trade organization. […]
The present article covers the basics of the e-invoice portal and also explains the steps to register on the e-invoice portal. Basic understanding of e-invoice portal- Following are some of the basics of an e-invoice portal– ♥ https://einvoice1.gst.gov.in/ is the first invoice registration portal. ♥ The e-invoice portal is maintained by the NIC (i.e., National […]
‘Mixed Supply’ and ‘Composite Supply’ are defined in the GST Law. The purpose/intent for such specific definition was to differentiate between the two types of supplies so as to determine the appropriate tax rate that would be applicable for such supplies.
1. E-Invoicing is Mandatory for Registered Person under GST if Supply (Turnover) (U/s 7(1) of CGST Act 2017) for the FY 2020-21 Exceeds Rs. 50 Crores. (Notification No. 05/2021 – Central Tax Dated 08/03/2021.) 2. Regular Registered Person wanting to opt for Composition Scheme for FY 2021-22 may apply for change on or before 31/03/2021. […]
Jigar Cars Pvt. Ltd. Vs Union of India (Gujarat High Court) The respondents are directed to either open an online portal so as to enable the writ-applicants to again file a rectified Form GST TRAN-2 electronically, for the month of July 2017 as well as the Form GST TRAN-2 for the subsequent months from August […]
Rajkamal Builder Infrastructure Private Limited Vs Union of India (Gujarat High Court) Plain reading of the Rule 142(1)(a) indicates that Form GST DRC 01 can be served by the proper officer along with the notice issued under Section 52 or Section 73 or Section 74 or Section 76 or Section 122 or Section 123 or […]
There have been so many instances of large scale frauds in GST through fictitious billing, bogus registrations etc. e-Invoicing will play a major role in restricting these frauds to a great extent. e-invoicing has been initiated with effect from 1st October, 2020 (For Aggregate turnover exceeding 500 crores). Later on it was made compulsory for […]
Sonam Berlia Vs State of Odisha and others (Orissa High Court) FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. The present petition is by the proprietor of M/s. Arshee Venture which is engaged in trading of iron and scraps and has been assigned with GSTIN number. 2. It is stated that the Petitioner’s […]
The Input Tax Credit (ITC) is a privilege given to the taxpayer by the Govt. The taxpayer is thankful for it but the condition put forward (by the Govt.) for enjoying it is not simple. The taxpayer has to ask himself a lot of questions as to whether he should claim ITC as per his […]
Every company export of their goods & services under bond/LUT without payment of IGST and GST Credit for the purchase of Inputs, Capital goods & Input Services are remains unutilised due to the majority of goods are Exported. Credit available at the time of procuring of goods and services are unutilized and remains idle in […]
