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Goods and Services Tax : Learn about GST rules for cigarette exports, tax treatment, and refund eligibility under LUT or IGST options, including provisions...
Goods and Services Tax : Analysis of the evolving relationship between Direct and Indirect Taxes in India, examining revenue recognition and the impact of ...
Goods and Services Tax : Understand recent Supreme Court decisions on GST ITC denial due to supplier errors. Learn about taxpayer rights to correct genuine...
Goods and Services Tax : Arrest under Customs and GST laws needs clear evidence and recorded reasons; mere suspicion is not sufficient, as clarified by the...
Goods and Services Tax : Learn the 5 major GST changes in E-Way Bill & E-Invoice for FY 2025-26, including MFA rollout, IRN rules, time limits, and complia...
Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...
Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...
Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...
Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...
Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...
Goods and Services Tax : Kerala High Court dismisses Revenue’s appeal against quashing of 14-year delayed notice under Section 17D of KGST Act in K. Sasi...
Goods and Services Tax : Calcutta High Court directs reconsideration of transitional GST credit claim, citing technical breach in obtaining provisional ID ...
Goods and Services Tax : Allahabad HC upheld GST order as valid due to taxpayer's failure to respond to notices and show cause, confirming tax, interest, a...
Goods and Services Tax : Gujarat HC issues notice on plea against two GST orders for same period, disallowing ITC for non-filing and GSTR mismatch. Interim...
Goods and Services Tax : Allahabad High Court quashes GST order against Mishra Enterprises due to lack of hearing. Remanded for fresh order with opportunit...
Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...
Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...
Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...
Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...
Goods and Services Tax : Kerala SGST clarifies interest waiver scheme under Section 128A, detailing rules for handling tax demands and self-assessed tax re...
In re Chennai Water Desalination Limited (GST AAR Tamilnadu) 1. Supply of desalinated water by the applicant to CMWSSB for distribution as safe drinking water to public falls under the entry at SI.No.99 of notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 and attracts ‘NIL’ rate of GST. 2. Transaction of supply of safe drinking water […]
In re Rotary District 3231 (GST AAR Tamilnadu) To sum up, the membership fees collected by the applicant from their Members is subject to tax as per Section 7 (1) (aa) of the GST Act as the activities rendered by the applicant to their Members is a supply to its constituents/members and they have to […]
The GST has established a unified rule across the country, whether it is for major corporations or small and medium-sized businesses. It has an impact on everyone, whether directly or indirectly. Freelancers are self-employed individuals who work on a variety of projects. They work on particular jobs on a contract basis and are paid a […]
Colgate Global Business Services Pvt. Ltd. Vs Union of India (Bombay High Court) A Perusal of the impugned Order indicates that the Respondent No.3 has rejected the application for refund without recording any reasons, though the same is mandatory under Rule 92(3) of the Central Goods and Services Tax Rules, 2017. In our view, the […]
Kamalesh Sen Vs Assistant State Tax Officer (Kerala High Court) It is noticed from Ext.P8, that the respondent has given a reason for initiating proceedings under Section 130. The correctness or otherwise of the said reason is not a matter which can be considered by this Court under Article 226 of the Constitution of India, […]
ow does an Adjudicating Authority perform his quasi-judicial functions? Rather the question should be How should an Adjudicating Authority perform his quasi-judicial functions? First he has to read the entire statute; then interprets the various provisions of the statute; records the findings of facts; then applies legal rules to them correctly and gives his decisions.
Many a time we have seen that people buys capital goods, take its Input Tax Credit (ITC) and then sale the asset after sometime. Now the question here is whether there is any need to reverse the ITC already taken at the time of purchase? In this article we will understand the answer of this […]
GST on Stamp duty payable on Mining Lease 1. Mining lease are granted by Government as per the Provision of MMDR Act,1957. The Holder of mining lease has to pay Royalty to the Govt. as per the said Act. 2. Further, Govt. of Odisha as well as Govt. of Other States are charging stamp duty […]
Analysis of The Applicability of The Cost of The Diesel, Engine oil, And Filters In The Light of The Karnataka Aar Ruling on 30.07.2021 Case Name: In re Goodwill Auto’s (GST AAR Karnataka) Appeal Number : Advance Ruling No. KAR ADRG 44/2021 Date of Judgement/Order: 30/07/2021 THIS ADVANCE RULING IS COMPLETELY FLAWED 1. ANALYSIS OF […]
Twin Disc Power Transmission Pvt. Ltd Vs Deputy Commissioner (ST), GST – Appeals (Madras High Court) Whether in some extraordinary or exceptional circumstance, a GST refund application can be permitted to be filed manually? He held that in some extraordinary or exceptional circumstance, a refund application can be permitted to be filed manually and such […]
