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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 : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...
Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...
Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...
Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...
Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...
Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...
Goods and Services Tax : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...
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 : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...
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 ...
Vishal Gupta Vs Union Of India And Another (Allahabad High Court) Submission of the learned counsel for the petitioner is that although petitioner has been released on interim bail in compliance of directions issued by High Power Committee but he shall be deemed to be in constructive custody of the Court. The second submission of […]
In this article we have tried to analyze the fact that Section 83 of CGST Act can be applied if the Commissioner can freeze your bank account and attach the property if the Taxpayer and Any Person who commits any offence and the Commissioner wants to protect the Interest of the Revenue of the government he has the power to attach the property and bank account of the taxpayer provisionally.
There are certain issues arising out of such empowerment of officer who concluded inspection to raise demand as adjudication officer. In order to demarcate the functions of inspection and adjudication independently without influence from each other, the instructions issued in the circular second cited is withdrawn with immediate effect.
The month of October has started off on a positive note, with the gross GST revenue collection achieved being Rs. 1,17,010 crores for the month of September, 2021. This is higher by 23% compared to the corresponding period of the previous year.
It is clarified that, this benefit is available for RCS flights on both – origin as well as departure airports. This benefit is available for operating all RCS-UDAN flights by Fixed Wing Aircraft, Helicopters and Seaplanes at any Airport/ Heliport/ Helipad/ Water Aerodrome located within the State of Maharashtra subject to the conditions stated in Notification cited at reference (2). This clarification is with effect from the date of introduction of the entry i.e. w.e.f. 01/04/2017.
What is Electronic-Commerce? As per section 2(44) of the CGST Act, 2017, ‘Electronic Commerce’ means the supply of goods or services or both over digital or electronic network. Who is Electronic Commerce Operator? As per section 2(45) of the CGST Act, 2017, ‘Electronic Commerce Operator’ means any person who owns, operates or manages digital or […]
CBIC has issued on 30th September 2021 in notification No.06/2021–Central Tax (Rate) to notification No.12/2021–Central Tax (Rate) to amend the existing notifications which will be effective from the 1st October 2021.
Lakhwinder Singh Vs Union of India (Supreme Court of India) 1 Issue notice. 2 Tag with SLP(C) No 37326 of 2017. 3 Until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed.
In partial modification to the Office Memorandum of even no. dated 29th May 2017, 30th November 2018, 22nd January 2019, 05th March 2019, 20th August 2019, 26th August 2019 and 6th July, 2020, with respect to constitution of the Law Committee, its membership is now reconstituted as follows:
In re Telangana State Technology Services Limited (GST AAR Telangana) Whether the e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ results in supply of goods or services or both, within the meaning of supply as defined? The applicant is providing service to various departments of Telangana Government in […]
