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Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...
Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...
Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...
Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...
Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...
Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...
Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...
Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...
Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...
Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...
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...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
Kiran Enterprise Vs State of Tripura (Tripura High Court) Before we formulate our decision in respect of the question whether Section 5 qua Section 29(2) of the Limitation Act would apply for purpose of condoning the delay in filing the petitioner‟s petition under Section 161 of the TSGST Act, let us revisit the provisions of […]
Karnataka State Chartered Accountants Association requested For Relief from Late Fees for Delayed Filing of GST Statements / Returns from August 2020 to March 2021. Full Text of the representation is as follows- KARNATAKA STATE CHARTERED ACCOUNTANTS ASSOCIATION (R) Date: 17th December 2020 To, Smt. Nirmala Sitharaman Hon’ble Chairman, GST Council 15, Safdarjung Road New […]
Asahi India Glass Ltd. Vs State of Maharashtra (Bombay High Court) Petitioner has been denied ‘C’ forms on the ground that natural gas purchased by it in the course of inter-state sale is used for manufacturing of float glass which is not covered by the definition of goods under section 2(d) of the CST Act. […]
DGGI VS. Shyam Sunder Modi and Atul Modi (Patiala House Court) As it is apparent that investigation is still underway as enquiries from various other stakeholders and recovery of documents is continuing and the fact that accused persons being father and son are main beneficiaries of the alleged fake ITCs and played a major role […]
Union Of India Vs. Bharti Airtel Ltd. & Ors. (Supreme Court) Hon’ble Supreme Court has stayed Delhi High Court Order in the case of Bharti Airtel Limited Vs Union of India & Ors. by which High Court allowed Form GSTR-3B rectification. Matter will list in the first week of March, 2021 for final disposal. Earlier […]
The Status of Kerala Vs Mohammad Sheref (Kerala high court) It has to be borne in mind that in the case of an interstate transaction the applicable statute is the IGST Act and the power of detention is exercised by virtue of the provisions of Section 20 of the IGST Act read with Section 129 […]
e-Invoice is launched on 1st Oct 2020 successfully for the tax payers having annual turnover more than Rs. 500 Crores. More than 33000 tax payers have accessed this system and generated more than 1250 Lakhs of IRN from the NIC portal, as on date.
Waiver from recording UIN on invoices Circular No. 144/14/2020-GST dated 15th December, 2020 is issued for Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. Following detailed questions pertains to above subject matter-: ♦ What is the relevance of Circular? The Circular is mandatory in nature to […]
In re Dempo Diary Industries Limited (AAR Karnataka) The applicant themselves admitted that M/s KMF hold 90% shares and hence have management / administrative control over the applicant. M/s KMF are the owners of `Nandini’ brand, against whom an offence case is pending before DGGI, Bengaluru on classification of flavoured milk. Thus it is very […]
In re Bengaluru Co-Operative Milk Union Ltd (GST AAR Karnataka) Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? The applicant themselves admitted that they are one of the share holders of M/s KMF, who are the owners of `Nandini’ […]
