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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...
Jsk Marketing Limited & Anr Vs Union of India & Ors. (Bombay High Court) A conjoint reading of Section 14 of the Central Excise Act, 1944, Section 83 of the Finance Act, 1994 and Section 70 & 174 of the CGST Act show that though the Central Excise Act and the Finance Act, 1994 to […]
Proposal to levy penalty on the ground that assessee- dealer purchased SAP software at concessional rate of tax against C Form Declarations without having included the same in the registration certificate issued under the CST Act was made by an officer, who was not the officer, who passed the order dated 30.1.2014, as there had been a transfer of the officer and the new officer took over charge thus, the defect, which had occurred by levying penalty without affording an opportunity of personal hearing would go to the root of the very levy itself, therefore, the assessment orders was remanded to AO for a fresh consideration.
We would not have asked the officers to join the video conference but for the serious allegations which have been levelled in the respective writ applications. We do not intend to discourage or lower down the morale of all the officers before us. Our endeavour is only to bring it to their notice that they should act and perform their duties within the four corners of law.
Harish Kumar Rampal Vs Directorate General of GST Intelligence (DGGI) (Patiala House Court) On behalf of accused, It was submitted that accused is in judicial custody since 03.02.2021. It is submitted that applicant is 62 years of age and a CA by profession and also having proprietorship firm under the name & style of M/s […]
In this article we are going to discuss about hardships faced by the Tax payers due to delay in filing of GSTR 1 Return by GST Registered Government undertaking, after the amended Rule 36(4) of CGST Rules and not reflected in GSTR 2B.
The first ever digital budget was presented on 1st February 2021 by the Finance Minister of India, Smt. Nirmala Sitharaman. The budget 2021 came up with the expansion of the scope of supply covered under section 7 of the Central Goods and Services Tax Act, 2017. The present article briefly explains the same. Basics of […]
This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 103 of the Finance Bill, 2021 to provide certainty as to leviability of interest only on Net Tax Liability.
This article give the standard procedure to comply the TCS under GST rule by the dealer, supplier & operators (read with e commerce operators). The Union Budget 2021 has given a simple & easy route how to Comply the TCS under GST Rule. Introduction: Tax Collection at Source (TCS) has similarities with TDS, as well […]
Before coming to the topic, let’s stop and ponder over what is happening around us. Budget has been laid, with Fiscal Deficit for 2020-21 at 9.70%, a tiny notch below 10%. This means spending pressures did mount upon the government due to the virus, with no respite in sight. Neighborhood is in turmoil and we […]
Now proposal of scrap of GST Audit has taken in union budget 2021 1. Scope of GST Audit under section 65 has been increased 2. As per Departmental information massive cases will be taken in GST Audit as per section 65 So all the professionals and consultant are preparing and update yourself to accept challenge […]
