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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...
The Central Board of Indirect Taxes and Customs (CBIC) on 20.09.2021 issued the following clarifications vide Circular No. 159/15/2021-GST, Circular No. 160/16/2021-GST and Circular No. 161/17/2021-GST Dated 20th September 2021 – Circular No. Title / Query / Representations Clarifications 159/15/2021-GST Clarification on doubts related to scope of “Intermediary” Definition of “intermediary” under IGST Act as […]
In re Mekorot Development & Enterprise Ltd (GST AAR Maharashtra) As per Section 23 (1) (a) of the Central Goods and Services Tax Act, 2017, any person engaged exclusively in the supplying of goods or services or both that are not liable to tax or wholly exempt from tax under this act or under the […]
In re Green Rubber Crumb Private Ltd. (GST AAR Maharashtra) The applicant is producing crumb rubber/granules from used/waste tyres and has submitted during the course of the hearing that, the waste/used tyres are not usable because they are worn our tyres due to wear and tear. In view of the above discussions, we find that […]
Commissioner of State Tax, Maharashtra State, Mumbai hereby amends the Notification No. DC (A & R)/PWR /JURIS-2012/2/ADM-8, dated the 6th November 2012, as follows, namely : —
The intermediary service has been a controversial subject in cross border trade, since the days of Service Tax. The foremost controversy is on the outbound leg, as in if the services qualify as ‘intermediary services’, the place of supply becomes ‘the location of supplier of services’, and therefore ousting the services from the purview of […]
CBIC tweeted on 22.09.2021 as follows:- GST Update on difficulty in updation of Electronic Cash Ledger on 20.09.2021 A few taxpayers have reportedly faced difficulty in the updation of their Electronic Cash Ledger on September 20, 2021 while filing their GSTR-3B returns. To mitigate their difficulties, GSTN has been directed to take up the issue […]
No Interest Proceedings Can Be Invoked On Ineligible Input Tax Credit Availed But Not Utilized In GST Returns Recent 45th GST Council meeting has put logical end in relation to demand of interest on availment of Ineligible Input Tax Credit but not utilized in GST Returns. Generally, availment of Ineligible Input tax credit can arise […]
Introduction On historic day of 1st July 2017, GST was introduced by pressing the bell by then President and Finance Minister, the person who plays key role even in roots of GST honorable Late Shri Pranab Mukherjee, along with the prime minister of India. The very basis of GST was to remove the cascading effect […]
Various circulars have been issued by the CBIC today to in line with the recommendations of the 45th GST Council meeting. Synopsis of the same is as follows: ♦ Circular No. 159/15/2021-GST Dated: 20th September 2021: Clarification has been provided on doubts related to scope of “intermediary” as per Sec 2(13) of IGST Act. Primary […]
Analysis of Circular No. 161/17/2021-GST: Clarification Relating to Export of Services-Condition (v) of Section 2(6) of the IGST Act 2017 Question: whether the supply of service by a subsidiary/ sister concern/ group concern, etc. of a foreign company in India, which is incorporated under the laws in India, to the foreign company incorporated under laws […]
