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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 : Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court) Delhi High Court, in...
Goods and Services Tax : Allahabad High Court dismissed the writ petition and held that seizure of goods under section 129 of the IGST/ CGST Act can be don...
Goods and Services Tax : Bombay High Court held that registered person making a zero rated supply under LUT may claim refund of unutilized credit including...
Goods and Services Tax : Karnataka HC voids GST order clubbing multiple years. Section 73 of KGST Act mandates separate notices per financial year....
Goods and Services Tax : Allahabad High Court ruled that GST penalty under Section 129 is valid if goods are moved for job work without a properly filled d...
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...
[Ref:Circular No. 160/16/2021-GST, dated 20th September, 2021] In exercise of its powers conferred by Section 168(1) of the Central Goods and Services Tax Act, 2017 ( CGST Act), CBIC has clarified, vide Circular No. 160/16/2021-GST, dated 20th September, 2021 in respect of carrying a physical copy of invoice during movement of goods in cases where invoice has […]
Circular No. 159/15/2021-GST dated 20.09.2021 It has clarified the scope of ‘Intermediary services’ under the GST regime. The concept of intermediary having been borrowed from the erstwhile Service Tax Regime is defined under section 2(13) of the IGST Act to mean a broker or agent or any other person who arranges or facilitates supply of […]
Section 16(2)(aa) of CGST Act, 2017 was inserted vide Section 109 of Finance Act, 2021 applicability of which is yet to be notified. Extract of Proposed Section Section 16(2)(aa) of CGST Act, 2017 is as follows:- (aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the […]
Recently circular issued -159/51/2021-GST-Clarification on doubts related to scope of ‘Intermediary’ but I failed to understand doubts cleared or continued… First of all, Definition of Intermediary –’Intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between […]
An analysis of the taxability of composite supply of works contract services to Government Entities In today’s world, the government of the countries are vigorously engaged in discharging its duties of ensuring welfare and development of the state as well the economy. In order to successfully achieve that, the central government, state governments, local authorities […]
Since the introduction of GST in 2017, the state and central departments have aggressively pursued assessees on the grounds of mis-match between the data reported on the GST portal under GSTR 2A and GSTR 3B. The officials have denied ITC to the assessees merely on the basis of such mis-match reports. This issue has been […]
The GST Council in its 45th meeting in Lucknow on 17 September 2021 discussed a host of issues which required taxpayers clarification at the earliest and keeping up with efforts to streamline and ease the compliance procedures with clarity, CBIC issued following 3 circulars on 20th September 2021 to give effect to the GST Council […]
A detailed analysis to pursue trends in cases of GST evasion & fraudulent ITC availment booked viz-a-viz number of SCNs issued against for the FY 2017-18 [w.e.f. July, 2017], 2018-19 & 2019-20, have been made and it is observed that in GST evasion cases booked and in the Fraudulent ITC cases booked, during the above mentioned period, SCNs have been issued only in few cases.
Vinayaga Agencies Vs Assistant Commissioner (CT) (Madras High Court) Hon’ble High Court held that the authority does not have the jurisdiction to reverse the input tax credit already availed by the assessee on the ground that the seller has not paid tax. In this case the petitioner was dealer in lubricants, purchasing lubricants from a […]
Infiniti Wholesale Limited Vs Assistant Commissioner (CT) (Madras High Court) Asstt Commissioner (CT) v. Infiniti Wholesale Ltd. [2017] 77 taxmann.com 372 (Mad.) – The Hon’ble High Court of Madras held that if the sales are not disclosed by a seller either in the monthly returns or the tax collected from the dealer is not made […]
