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Goods and Services Tax : Supreme Court & Bombay HC uphold GST error rectification rights, ensuring ITC claims for bonafide buyers despite supplier errors, ...
Goods and Services Tax : Learn about Input Service Distributor (ISD) in GST, its implementation, practical procedures, benefits, drawbacks, and compliance ...
Goods and Services Tax : Article is an attempt to provide a detailed analysis of GST Amnesty Scheme under Section 128-A, strategic approaches for different...
Goods and Services Tax : If a GST appeal is time-barred, can the High Court intervene? Learn about legal remedies, writ petitions, and when courts may cons...
Goods and Services Tax : Goods and Services Tax (GST) framework in India, established under the CGST Act, 2017, mandates specific procedures for taxpayers ...
Goods and Services Tax : Key GST issues faced by taxpayers, including registration delays, documentation challenges, appeal backlogs, and the need for poli...
Goods and Services Tax : Details on import duties, GST rates, and tax incentives for lifesaving medical devices in India. Learn about GST Council's role an...
Goods and Services Tax : DGGI blocks 357 illegal gaming websites, freezes Rs. 126 crore across 2,400 accounts, and cautions public against offshore online ...
Goods and Services Tax : CGST Delhi East Campaign assists over 2,000 traders, generates 100+ GST registrations, and spreads awareness through students and ...
Goods and Services Tax : Govt introduces GST reforms to simplify compliance for MSMEs, including higher turnover limits, quarterly returns, and digital pay...
Goods and Services Tax : Supreme Court dismisses CBIC's plea, urging realistic GST correction timelines to prevent unfair tax burden due to clerical errors...
Goods and Services Tax : Tamil Nadu Appellate Authority rejects Navya Nuchu's GST appeal, citing a delay in filing, despite claims of non-receipt of the or...
Goods and Services Tax : GST AAAR Telangana denies ITC on employee transportation, citing absence of statutory obligation under Section 17(5) of the CGST A...
Goods and Services Tax : Telangana Appellate Authority remands GST ruling on Vaishnaoi Infratech's land development, citing incomplete lower authority ord...
Goods and Services Tax : AAAR Telangana upheld ITC reversal for goods destroyed in a fire, citing Section 17(5)(h) of the GST Act. Learn the implications o...
Goods and Services Tax : Maharashtra's 2025 Act allows PSUs to settle tax arrears, interest, penalties, and fees under various state tax laws. Learn about ...
Goods and Services Tax : Learn about the Kerala SGST Act's interest and penalty waiver under Section 128A, eligibility, application process, and compliance...
Goods and Services Tax : CBIC discusses revenue trends, HR promotions, sports events, and duty evasion cases in a recent review meeting. Key updates on inv...
Goods and Services Tax : GST waiver applications face technical issues. Payment due by March 31, 2025; waiver applications can be filed until June 30, 2025...
Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...
INTER STATE- 1. If product is exempt than not required Eway Bill 2. If Taxable Product- Value above Rs. 50,000/- and Distance Exceed >= 50KM – Part A & Part B both of Eway Bill Required 3. If Taxable Product- Value above Rs. 50,000/- and Distance < 50KM – Part A only of Eway Bill […]
What is an FDM ? Before diving into GST applicability on FDM, let us understand what is Foreign Diplomatic Mission. Basically FDM is a group of people from an organisation of a country located in other countries. (i.e. embassies, UN Agencies, UN offices, consulates, etc.) FDMs are under the jurisdiction of the country in which […]
RCM on purchase of inputs, input services or capital goods from unregistered supplier by the promoters. Here (i) the term ‘promoter’ shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (ii) “project” shall mean a Real Estate Project (REP) or […]
Are you also Confused about all this??? Then here all your Questions about GST applicability and ITC availability of GST paid on Purchase and Sale of motor vehicle / car / bus will be answered. In this article, we will cover following things, – ITC on purchase of Motor Vehicle/Car/Bus. – ITC availability if […]
The concept of time of supply of goods and services have been elucidated under the GST Law. Determination of time of supply becomes essential as it helps to find the applicable rate of GST. The time of supply in case of goods have been provided under section 12 of CGST Act. The time of supply in case of services have been provided under section 13 of CGST Act. Both of these sections provide six sub-sections.
The Hon’ble Bombay HC in Dharmendra M. Jani v. Union of India [W.P. No. 2031 of 2018 dated June 09, 2021] Justice Ujjal Bhuyan held that Section 13(8)(b) of the Integrated Goods and Services Act, 2017 (IGST Act) is ultra vires of Articles 14, 19, 245, 246, 246A, 269A and 286 of the Constitution of India (Constitution) and also […]
The Appointments Committee of the Cabinet (ACC) has approved the empanelment of the following officers for promotion to the grade of Principal Commissioner of Customs and Indirect Taxes in the Indian Revenue Service (Central Board of Indirect Taxes and Customs) in Level 15 of the Pay Matrix, for the panel years 2020 (Supplementary Panel) and 2021 (Regular Panel) w.e.f the date of assumption of the charge of the post, and until further orders:
M/s Vimal Petrothin Private Limited. Vs Commissioner, CGST and others (Uttarakhand High Court) Petitioner’s electronic credit ledger cannot be blocked for any period in excess of one year, in view of express provision contained in Sub-Rule (3) of Rule 86(A) of C.G.S. T. Rules. Thus, he submits that petitioner’s contention to this extent is correct […]
Yasho Industries Limited Vs Union of India (Gujarat High Court) DGGI Officers entitled to issue summons under Section 70 of CGST Act An inquiry was initiated and summons were issued against the assessee to give evidence and produce the documents in connection with the inquiry initiated for alleged incorrect IGST refunds. This petition was filed […]
GST law is full of confusions and different interpretations on taxability, applicability of exemption notifications and classification of goods and services. Recently CBIC, apex body for GST administration on the recommendation of GST Council, has clarified on issues of taxability, classification / rate / exemption in respect of the following activities or services: Circular […]