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Goods and Services Tax : Explore the complexities of GST on corporate guarantees, recent legal challenges, valuation rules, and industry concerns regarding...
Goods and Services Tax : Learn about Reverse Charge Mechanism (RCM) under GST, its applicable goods/services, suppliers, recipients, and GST rates. Stay up...
Goods and Services Tax : The Finance Act 2025 retroactively amends GST ITC provisions, limiting credits for construction of immovable properties, impacting...
Goods and Services Tax : This article explores the risks associated with over submission in GST litigation, its impact on legal outcomes, and the best prac...
Goods and Services Tax : Recent GST directive mandates written grounds for arrest, aligning with legal rights. Learn implications and changes in arrest pro...
Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...
Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...
Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...
Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...
Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...
Goods and Services Tax : Andhra Pradesh High Court held that time permit set out under section 73(2) of the Central Goods and Services Tax Act [CGST Act] i...
Goods and Services Tax : Gujarat High Court held that the show cause notice issued for evasion of GST by DGGI shall be adjudicated by competent authority. ...
Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...
Goods and Services Tax : When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutiona...
Goods and Services Tax : Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate autho...
Goods and Services Tax : New GST registration rules require biometric or Aadhaar authentication at GSK. Complete verification within 15 days to avoid ARN r...
Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
YOU CAN RUN, YOU CAN HIDE BUT YOU CANNOT ESCAPE. This is the motto of Section 69 read with Section 132 (1) (a) to (k). What is Section 69? Section 69 empowers the Commissioner to arrest any person who has committed any offence mentioned u/s 132 (1) specified in clause (a) or clause (b) or […]
NN 89/2020 (CT) DT. 29.11.2020, waives the amount of penalty payable by any registered person for non-compliance of not mentioning the QR Code on invoices issued between the period from the 1st day of December, 2020 to the 31st day of March, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 1st day of April, 2021.
With increased changes and amendments being made in the GST law, it becomes a bit difficult to keep track of each such change and implement the same in a right way within the statutory mandated timeframe. Although GST law provides for various compliances that needs to be carried out on a regular basis i.e. Monthly, […]
Based upon specific intelligence, the officers of the Anti Evasion branch of Central Goods and Service Tax (CGST) Commissionerate, Delhi (West) have unearthed a case of availment/utilization and passing on of inadmissible input tax credit (ITC) through goods less invoices of Rs 9 crore (approx). The operation involved floating of multiple firms with the intent to avail/utilize & passing on of inadmissible credit.
CBI ARRESTS A SUPERINTENDENT OF CGST AND THREE PRIVATE PERSONS IN A BRIBERY CASE; RECOVERS Rs. 12 LAKH ALLEGED BRIBERY AMOUNT AND Rs. 30 LAKH (APPROX.) DURING SEARCHES Press Release | Dated: 26.03.2021 The Central Bureau of Investigation has arrested a Superintendent, CGST, Mumbai South, Air India Building, Nariman Point, Mumbai (Maharashtra) and three private […]
HC directed the Authorities to refund the sanctioned amount. Held that, circular cannot stand in way of a benefit under a statutory scheme and is contrary to the statutory provisions of Section 54(3) of the Central Goods and Services Tax Act, 2017.
TMA International Pvt. Ltd. & Ors. Vs Union of India & Anr. (Delhi High Court) Thus, the only other question left for consideration is: as to whether the petitioners should be paid any interest for delayed remittance of refund on account of IGST? Mr. Samar Bansal, who appears on behalf of the petitioners, in support […]
What triggered Section 129: Section 129 comes into picture when any person who is incharge of a conveyance carrying goods then under the provisions of Section 68 of CGST Act, 2017 the proper officer during the transit of the goods can ask for the inspection of goods and if the officers found out any discrepancy […]
Article explains the term ‘Dynamic Quick Response Code’ Applicability of QR code on B2B invoices (e-invoicing QR code), Applicability of QR code on B2C invoices (dynamic QR code) and Summary of Applicability of the QR code under GST. QR code provisions apply differently for both B2B transactions and B2C transactions. The present article firstly explains […]
Year End Activities to be done in GST for Financial Year 2020-21 – We are in the penultimate week of Financial year 2020-21. It calls for some activities to be carried out under GST and laws for smooth transition to Financial Year (FY) 2021-22. We have listed down certain important activities for the said transition/ […]
