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Goods and Services Tax : Explores if GST Appellate Authorities can condone delays beyond the statutory appeal period, referencing recent High Court and Sup...
Goods and Services Tax : GST Notice for Fake Invoicing? Learn how genuine buyers can defend against ITC denial due to bogus suppliers. Understand your righ...
Goods and Services Tax : RCM on rent can increase GST late filing fees by converting a NIL return to a regular one. Understand the shift in GST compliance ...
Goods and Services Tax : Learn how input tax credit (ITC) must be allocated by ISDs under GST, effective April 2025. Covers Rule 39, pro-rata method, and c...
Goods and Services Tax : क्या GST विभाग एक ही वित्तीय वर्ष के लिए कई शो कॉज नो�...
Goods and Services Tax : Govt denies claims of GST on UPI transactions over ₹2,000, confirms no such proposal exists and reaffirms support for digital pa...
Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...
Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...
Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...
Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...
Goods and Services Tax : Madras High Court rules uploading GST notices to the common portal is sufficient but often ineffective service. Court urges tax of...
Goods and Services Tax : Andhra HC allows GST refund for zero-rated services despite service exclusion in registration; clarifies scope of CGST/IGST provis...
Goods and Services Tax : Dealers registered under Value Added Tax Act (VAT Act), 2008 were duty bound to reverse or debit the input tax credit as prescribe...
Goods and Services Tax : The prohibition from allowing input tax credit is a statutory mandate, and the view taken by the orders impugned, in the facts and...
Goods and Services Tax : Madras High Court held that service of notice/ order under GST by making available in the common portal is valid mode of service i...
Goods and Services Tax : CBIC updates GST registration process to reduce delays; DRI seizes 7.56 kg of cocaine at Delhi airport in anti-drug operation....
Goods and Services Tax : New guidelines for GST registration issued to reduce delays, clarify document requirements, and standardize officer procedures for...
Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...
Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...
Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...
1. Definitions a. Legal Service – As per S. No. 2(zm) of Notification No. 12/2017 – Central Tax (Rate), Legal Service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority. b. Advocate – As per […]
ARA, Rajasthan has pronounced judgment on 25.10.2021, in the case of Rahul Goyal, (2021) 36 J.K.Jain’s GST & VR 419, that; ‘The Services provided by the applicant to Mentors Eduserv, Bihar on “Principal to Principal” basis per Clause 13 of the agreement dated 10.2.2020 does not constitute employee-employer relation. As such, these Services are not […]
Punjab & Haryana High Court modifies conditions for default bail under Section 167(2) Cr.P.C. in Amandeep Singh Bhui vs Inspector CGST case.
In present facts of the case, the Hon’ble High Court dismissed the writ petitions by observing that question of looking into the records, going into the facts and examining mismatch, this exercise can be done by the Appellate Authority only. Therefore, petitions shall avail alternative remedy.
In re Antara Purukul Senior Living Limited (GST AAR Uttarakhand) GST payable on electricity charges recovered on actual cost basis from residents by company providing services of residential apartments The applicant has sought advance ruling on the following questions: 1. Whether the electricity charges paid to UPCL for the power consumed by residents in their residential […]
In re NBCC (INDIA) Limited (GST AAR Odisha) The applicant in clause (a) [ as above) has discussed the findings of the Appellate Authority to: advance Ruling in its order no. 02/ODISHA-AAAR/Appeal/2020-21 dated 19.03.2021. In question no. (b), the applicant has sought clarification i.e. whether the classification and rate of taxes so determined by the […]
Standard Operating Procedure (SoP) for information sharing with GST investigating authorities which includes IP address used for filing of GST Returns, Login details with IP address at the time of registration of taxpayer, Amendment History of Taxpayer and IP address of generation of E-Way Bill along with details. EXCISE & TAXATION DEPARTMENT, HARYANA Vanijya Bhawan, […]
INTRODUCTION Fast moving consumer goods (FMCG) is the 4th largest sector in the Indian economy. There are three main segments in the sector – food and beverages, healthcare and household and personal care which accounts for almost half of the sector. FMCG Companies are looking to invest in energy efficient plants to benefit the society […]
GST on Joint development agreements (i.e Ratio deal) A. Taxability in the hands of landowner 1. Landowner will transfer development rights of his land to the developer for development of residential or commercial apartments. 2. In consideration for transfer of development rights, landowner can get payment, either in terms of money (i.e revenue sharing) or […]
CBIC was not empowered to issue circular in respect of fish meal used for making cattle / poultry / aquatic feed for clarification on GST rate as the power was to be exercised either by the Parliament by making a law as had been done in Finance Act, 2020 or by the Central Government by exercising their powers either under Section 11(1) of the CGST Act, 2017 or under Section 6(1) of the IGST Act, 2017.
