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Goods and Services Tax : Understand whether GST registration is mandatory for service exporters in India. Analysis of CGST and IGST provisions on inter-sta...
Goods and Services Tax : New GST notifications for hotels/restaurants: 'Specified Premises' introduced, 'Declared Tariff' removed. Learn opt-in/out rules &...
Goods and Services Tax : Delhi High Court directs GST refund release, rejecting tax department’s delay. Case highlights refund disputes and legal hurdles...
Goods and Services Tax : जानिए जीएसटी अधिनियम 2017 की धारा 108 के तहत पुनरीक्षण...
Goods and Services Tax : Discover how to navigate risks of ITC double claiming in post-GSTR-2B era. Learn practical tips for GST compliance, identify commo...
Goods and Services Tax : Odisha Finance Department clarifies that GST does not apply to compensation for land and building acquisition, advising government...
Goods and Services Tax : GST on commercial coaching services, exemptions for educational institutions, and book tax status. Details on revenue and relief m...
Goods and Services Tax : Government considers GST reforms based on industry feedback. Recent changes include ITC time extension, tax waiver, appeal deposit...
Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...
Goods and Services Tax : Tamil Nadu trade associations have requested GST reductions on food, camphor, and services. No GST Council recommendation yet on m...
Goods and Services Tax : Delhi High Court directs CGST authorities to review Ashok Kumar Sah’s pending GST cancellation request after initial misdirectio...
Goods and Services Tax : Kerala High Court remands Lulu Mall's ITC claim, citing Supreme Court's Safari Retreats ruling on input tax credit for constructio...
Goods and Services Tax : Orissa HC sets aside GST assessment order against Laxmikanta Panigrah after confirming tax payment was recorded but initially over...
Goods and Services Tax : Calcutta High Court allows delayed GST appeal in Eastern Impex case, directing appellate authority to hear appeal on merits, citin...
Goods and Services Tax : Madras HC allows Star Yarn two weeks to file GST appeal, citing counsel's death as reason for delay, despite order passed 2.5 year...
Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...
Goods and Services Tax : CBIC invites proposals from CGST zones to reorganize territorial jurisdictions, aiming for a comprehensive assessment. Deadline fo...
Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...
Goods and Services Tax : A Group of Ministers (GoM) is set up to evaluate the feasibility of a special cess under GST for disaster relief and recommend a u...
Goods and Services Tax : The GST Council reconstitutes the GoM on Revenue Analysis with new terms of reference to assess revenue trends, compliance, and po...
There has been a confusion among the dealers whether the consideration for supplies can be paid by book adjustments under GST Act. In many businesses, the dealers buy and sell goods or services from one another for which they don’t make payment in cash rather they adjust the book entries for such purchases and sales. […]
In BMG INFORMATICS PVT. LTD. v. UNION OF INDIA [Case No. WP(C)/3878/2021 dated September 02, 2021], BMG Informatics Pvt Ltd (the Petitioner) after submitting a claim for a refund under FORM-GST-RFD-02 under Section 54(3)(ii) of Central Goods and Services Tax Act, 2017 (CGST Act) received a Show-Cause Notice dated April 10, 2020 (SCN) rejecting the […]
Kerala High Court Advocate Association Vs Assistant Commissioner (Kerala High Court) Kerala HC issued notice to Govt. in writ challenging GST on goods and services provided by Association to its members Kerala High Court Advocates’ Association (Petitioner) filed a Writ Petition challenging GST on goods and services provided by the Petitioner to its own members. […]
On 1st July 2021, our beloved Goods and Service tax Act celebrated its 4th Birthday. GST was introduced for 3 major purposes as One nation One tax, ease of compliances and seamless flow of credits to remove the cascading effects of the taxes. However in the last 4 years GST is reshaping itself by more […]
CBIC came with a clarification vide Circular no. 162 dated 25th September 2021 regarding the refund of taxes wrongly to the Government. There were few doubts which to a certain extend has been cleared. Firstly, the manner to claim refund of wrongly paid taxes was a big challenge as there was no properly laid procedures, […]
Writ Petitions having alternative remedy not to be entertained if no violation of fundamental rights, excess jurisdiction/ delegation In The Assistant Commissioner of State Tax and Others v. M/s Commercial Steel Limited [Civil Appeal No 5121 of 2021 dated September 03, 2021], the current appeal has been filed against the Judgment dated March 04, 2020 […]
Analysis of GST Notification No. 35/2021 – Central Tax & Notification No. 36/2021 – Central Tax, issued for decisions taken in 45th GST Council Meeting. The Government has amended the CGST Rules, 2017 vide Notification No. 35/2021 – Central Tax and Notification No. 36/2021 – Central Tax, Dated 24th September 2021 in order to bring […]
Jain Distillery Private Limite Vs State Of U.P. (Allahabad High Court) High Court held the State lost its legislative competence to enact laws, to impose tax on sales of ENA, upon the enactment of the 101st Constitution Amendment. Consequently, and upon considering Section 174(1)(i) of UPGST Act, 2017, the impugned Notification dated 17.12.2019, insofar as […]
1.Introduction GST being a new law and the concept of dual GST being a completely new concept, it was found in the initial phase of GST implementation that many taxpayers and professionals alike struggled to identify the correct nature of supply. As a result, the taxpayers classified certain transactions as intra-State supplies when, in fact, […]
In any tax system registration is the most fundamental requirement for identification of tax payers ensuring tax compliance in the economy. Registration of any business entity under the GST Law implies obtaining a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of the government and to avail Input […]
