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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 ...
One can possibly predict that the future of GST will be full of assessments, show cause notices and consequential penalties. Reason being, ASMT 10 notices are issued by Department which probably could be the beginning of tug of war between taxpayer and Government. One must understand the scope, legal validity of notices issued under specific section. This article talks about section 61, issues raised by the Department and possible solution.
The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry of Finance tweet dated September 01, 2021 stated that the GST Council meeting will be chaired by the Hon’ble Union Finance Minister Nirmala Sitharaman and will take place in Lucknow, Uttar Pradesh. The […]
In Rakesh Arora v. State of Punjab [CRM-M- 1511 OF 2021 dated January 28, 2021], the current bail application has been filed by Rakesh Arora (“the Petitioner”) having been arrested under Section 132 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) who is allegedly involved in creating three bogus firms for availing […]
Appointments Committee of the Cabinet has approved the appointment of the following officers to the posts of Member, Central Board of Indirect Taxes and Customs (CBIC): (i) Shri D.P. Nagendra Kumar, IRS (C&IT:1985), Principal Chief Commissioner, CGST, Bengaluru against the vacancy dated 01.05.2021;
1. Circulars or Clarifications 1.1. IGST on goods re-imported after being exported for repairs (Circular No. 16/2021-Customs; Dated 19th July 2021) Integrated tax and Compensation cess shall be leviable on goods re-imported after being exported for repairs at a value- The fair cost of repairs carried out including cost of materials used in repairs (whether […]
Assistant Commissioner of State Tax and Others Vs Commercial Steel Limited (Supreme Court) In this case respondent had a statutory remedy under section 107. Instead of availing of the remedy, the respondent instituted a petition under Article 226. The existence of an alternate remedy is not an absolute bar to the maintainability of a writ […]
INTRODUCTION In this article will study about Meaning of Input Tax Credit, Conditions for Eligible Input Tax Credit, What is Block Input Tax Credit, Items which are not allowed to take credit, and finally Author’s View What is ITC? Input Tax Credit Mechanism is available to you when you are registered as a Taxpayer under […]
It has been a debate more than just a confusion on deciding the place where GST registration is to be obtained for renting of immovable property and supply of works contract services. Everyone has their own opinion in this regard. Let’s have a look at my opinion as well (Author’s intention is certainly not to […]
What should be the classification and GST rate on Supply of Solar water pumping system as a whole comprising of goods (Solar Panel + Solar Controller + Solar Pump + Structure) along with the installation of Solar water pumping system for drinking water application? The proposed supply comprising of Solar Panel. Solar Controller. Solar Pump, Structure along with the installation shall attract GST @18% under S. No. 3 of Heading 9954 (ii) of Notification No. 11/2017. dated 28.06.2017.
current petition has been filed against the notices issued by Dy. Commissioner (State Tax) Circle – Anti Evasion & Anr. (Respondent) which treated the beverage ‘Appy Fizz’ as a non-alcoholic beverage under the heading of 2202 99 90 making it liable to 18% Goods and Services Tax (GST).
