Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Explore the Supreme Court judgment denying anticipatory bail for GST summons under Section 69, with interim protection detailed. F...
Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...
Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...
Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...
Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
Shiv Agro Vs State of Gujarat (Gujarat High Court) For final decision regarding confiscation of goods and conveyance under GST, the applicant has to file statutory appeal under Section 107 of the G.S.T. Act before the appellate authority. Filing writ petition before court will not able to solve the issue since they will not interfere […]
Sh. Rahul Sharma Vs J.K. Helene Curtis Ltd. (NAA) The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct a detailed investigation as per Rule 129 (1) of the above Rules on the allegation that M/s Raymond Ltd. had not passed […]
From paper-less customs to people-less customs is an idea whose time has come and which we should commit to deliver by the year end. Member (Customs) has, vide his D.O. letter dated 8.5.2020, sought inputs of the department’s physical touch points with the trade. Zonal Chief Commissioners may take time out to give it a thought so that a comprehensive plan could be worked out to ensure that stake- holders do not have to travel to Custom Houses for clearance of goods in the normal course.
1) Introduction : The concept of input service distributor exists even in the earlier service tax law. This has been borrowed into GST, entitling a person who is registered as an Input Service Distributor (ISD) to distribute the credit in respect of input services (and not inputs) received in its name. Given that services are […]
Article covers Limit under Composition scheme, What is Aggregate Turnover, Person not entitled to avail Composition scheme under GST, Condition & restriction for levy of composition scheme (under Rule 5 of chapter II of CGST Act 2017), Form to be submitted, Composition Rate of Tax, Penalty for delay in filing GSTR -4, Important Notes and […]
In the times of stress and depression, Consuming liquor has been an orthodox way of forgetting sorrows and running away from the hardships of reality. No wonder there are long queues and huge crowds outside liquor shops after the Government of India (GOI) has relaxed some of the lockdown rules, the tensity that people are […]
Section 50 of the Central Goods and Services Tax Act, 2017 (‘the Act’) imposes interest ontax liability not discharged within the due dates prescribed in the law. As is the trend in GST, there has already been a history to the interest levy on either ‘net tax liability after input tax credit adjustment’ or on ‘gross tax liability’.
इंस्पेक्शन , सर्च और सीजर के प्रावधान तो हर कर कानून में होते ही हैं लेकिन पता नहीं क्यों मैंने कभी बहुत अच्छी तरह से पढ़ें ही नही या आप कह सकते हैं कि मै इन्हें कभी समझ ही नही पाया . ये प्रावधान वेट में भी थे , सर्विस टैक्स में भी थे और आयकर में भी हैं और इन तीनों करों से सम्बंधित विभिन्न विषयों के बारे में मैंने बहुत लिखा है लेकिन किसी भी कानून में मैं यह प्रावधान ढंग से पढ़ ही नहीं पाया और धीरे – धीरे यह हुआ कि मेरा ध्यान ही इनसे हट गया. जब जीएसटी आया तब भी इंस्पेक्शन , सर्च और सीजर के प्रावधान मैंने देखे तो थे लेकिन फिर वही कमजोरी रही कि मैं ढंग से पढ़ ही नहीं पाया समझना तो दूर की बात है . आइये अब थोडा समय है तो यह कमी भी पूरी करने की कोशिश कर लेते हैं.
Section 107(1) of the CGST Act, 2017 provides that any person aggrieved with the order of the Adjudicating Authority can file an appeal against such order before the Appellate Authority. The said provisions also provide that such appeal shall be filed within a period of three months from the date on which the order is communicated to such person.
1. Any transfer of title in goods is a supply of goods. Transfer of title is the act of point in place or time at which ownership of a thing is passed from one person to another. Thus transfer of title for a consideration implies transfer of ownership, transfer of possession and control on goods i.e transfer of the property in goods.
