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Goods and Services Tax : Use this 10-point checklist to identify appeal-worthy issues in a GST order. Spot procedural lapses and factual gaps quickly and e...
Goods and Services Tax : Step-by-step guide to file GST-4 annual return for composition taxpayers. Learn deadlines, penalties, and filing procedure with co...
Goods and Services Tax : Bombay HC rules GST on developer rights under a development agreement does not fall under reverse charge as per Entry 5B of Notifi...
Goods and Services Tax : Explore the legal aspects, supporting documents, Aadhaar & biometric authentication for registration under the CGST Act 2017, alon...
Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...
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 : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...
Goods and Services Tax : Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is requi...
Goods and Services Tax : Allahabad HC directs U.P. State to clarify STO's power to impose GST penalty under Rule 86B and Section 129....
Goods and Services Tax : Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST not...
Goods and Services Tax : Bombay High Court grants interim relief in GST dispute on land development rights under a revenue-sharing agreement between Nirmal...
Goods and Services Tax : Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to ...
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...
Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...
Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...
The Government has paid all the GST Compensation dues to the States the financial years 2020-21 and 2021-22. This was stated by Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in the Lok Sabha today.
It is said that in any organisation quality is everyone’s responsibility. It is very satisfying when an independent assessor assesses the quality of our collective work and the results show a very high degree of compliance to benchmarks.
We hold that the Authority has been empowered vide Section 104 of CGST Act to declare a Ruling void abinitio. We hold that the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1) of CGST Act. Further, we hold that Advance Ruling cannot be misused when GST DRC-01A has already been issued, even prior to filing of Advance Ruling application.
In re Sampoorna Dairy and Agrotech LLP (GST AAR Gujarat) Whether product manufactured as ‘Lassi’ but named as ‘laban’ can be classified as Lassi under Description of Goods, Is the goods taxable or exempted, If exempted, HSN of the Product and rate of tax on product and If taxable, HSN of product and rate of […]
In re Ramdev Food Products Pvt. Ltd. (GST AAR Gujarat) (a) What is the applicable rate of tax under the GST Acts on supply of instant mix flours for gota, khaman, dalwada, dahiwada, idli, dhokla, dhosa, pizza, methi gota and handvo? The subject 10 goods merit classification at HSN. 2106 90 attracting 18% GST (9% CGST […]
In re Gajanand Foods pvt. ltd. (GST AAR Gujarat) The Instant Mix Flours/Mix Flours of: (i)Gota (ii) DakorGota (iii) MethiGota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi) Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + […]
In re Ahmedabad Janmarg Limited (AAR Gujarat) Q1. Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017? 1. Ahmedabad Janmarg ltd. is not a Local Authority. Q2. Whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate […]
In re Jeevaka Industries Private Limited (GST AAR Telangana) Under which HSN Code should the following goods be classified: The wastes, namely, a. Cinder Half-burnt Coal / Char Dolachar and b. ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron under DRI process? (1a) & (1b) commodities fall under HSN Code […]
In re Satvam Nutrifoods Limited (GST AAR Gujarat) Withdrawal FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING,GUJARAT The applicant vide their letter dated 29-6-2021 has requested for withdrawal of subject application. As the applicant no longer claims Ruling, we allow Withdrawal Request.
In re Vajra Infracorp India Private Limited (GST AAR Telangana) 1. Time of supply and point of taxation with respect to flats allotted to land owner by the builder by way of supplementary agreement on 15.05.2017 (i.e., before GST regime) where as the construction will be completed during GST regime. As per Notification No.4/2018 Dt:25.01.2018 […]
