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Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...
Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...
Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : Avoid GST phishing scams. GSTN never asks for personal details via calls, emails, or SMS. Verify sources and avoid clicking on unt...
Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...
Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...
Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...
Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...
Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...
Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...
Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
Notice in Form GST REG-03 for seeking clarification relating to GST Registration In case you have applied for GST registration, you may receive notice in form REG-03 seeking additional information / clarification / documents relating to application for GST registration. As per provision of GST law, GST officer examines the GST registration application filed by […]
Today in our series of comprehensive discussion about provisions under GST, we have the topic of amendments which can be made to the GST registration. In this article we shall be discussing not just the relevant section, i.e. Section 28 of the CGST Act,2017 “Amendment of registration”, but also Rule 19 of the CGST Rules, […]
वित्तीय वर्ष 2020-2021 के लिए जीएसटीआर 9 (GSTR 9) और जीएसटीआर 9सी (GSTR 9C) से संबंधित प्रश्न वित्तीय वर्ष 2020-21 के लिए वार्षिक रिटर्न GSTR 9 और GSTR 9C की नियत तारीख आने वाली है। इससे संबंधित अधिसूचना सं – 31/2021 – केन्द्रीय कर, तारीख 30, जुलाई 2021 द्वारा, कुछ बदलाव सूचित किए गए हैं। […]
RELEVANT STATUTORY PROVISIONS Section 69- Power to arrest (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section […]
Commission, GST confer upon Senior Assistant and Junior Assistant, working in the Department of Trade and Taxes, the power to undertake physical verification of the place of business of a person before the grant of registration or due to any other reason after the grant of registration, as assigned by the Proper Officer.
Section 54 of the CGST Act to ‘any person’ and would include the SEZ as well and accordingly, it shall be entitled to claim the refund of erroneously remitted tax.
HC directs Department is to open the portal and allow the Petitioner to file declaration in Form GST TRAN-1 and GST TRAN-2 so as to enable them to claim the transitional credit of the eligible duties in respect of the inputs held in stock on the appointed day in terms of Section 140(3) of the CGST Act.
Hon’ble Kerala High Court in the current application observed that the motor vehicle was detained only on the ground of not having E-way Bill. Under Rule 138(14)(a) of the KGST Rules the goods classifiable as used, personal and household effect are exempted from the requirement of E-way Bill.
Please refer to the case, Excise Appeal No.50646 of 2020 [SM] by the appellant, M/s. WMW Metal Fabrics Limited, requested the refund of the amount deposited in the PLA account which was not utilised to discharge the liability under the erstwhile Excise Act, the refund was denied as the time limit for the request to […]
Even after these years of GST, there is lot of scope of improvement in the GST regime. Though, the Government is introducing various amendments from time to time. Even then, the Government has yet to deal with the issues and implications. On the other hand, GST has also simplified the complexities of previous tax era. […]
