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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 : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...
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 : 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 : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...
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...
Delayed GST payment: Interest to be charged on net tax liability from September 1 Hello friends greetings for the day, in the current article we will discuss about interest on delayed payment of tax. We will also discuss about the confusion regarding notification No 63/2020-Central Tax to be prospective from September 1st 2020 or […]
Defects Fixed for Taxpayers on GST Portal as on 25.08.2020 1. Refund Module: A check has been incorporated in the application whereby the taxpayer will not be able to submit a Refund Application, if bank account has not been selected by them. 2. Returns Module: The return dashboard of a taxpayer was configured to display […]
September has always been month of reconciliation. In this article we have tried to brief few reconciliations in the form of “Seven things must To Do” in Sept-20 by every GST Return filer!! 20th October, 2020 is approaching soon & every person registered under GST must be aware that 20th October, 2020 ( upto 24th […]
A pdf statement has been made available to taxpayers, filing monthly GSTR-1 statement, with system computed values of Table 3 of Form GSTR-3B. This PDF will be prepared on the basis of the values reported by them, in their GSTR-1 statement, for the said tax period.
An agent is a person who has been authorised to act or represent on behalf of some other person, that some other person may called as Principal. An agent is under the control (is obligated to) the principal, and (when acting within the scope of authority delegated by the principal) binds the principal with his […]
Simplified GST Series –Miscellaneous –Section 151-158/CGST ACT 2017 Article analyses Section 151- Power to Collect Statistics, Section 152-Bar on disclosure of information, Section 153- Taking assistance from an expert, Section 154- Power to take samples, Section 155- Burden of Proof, Section 156- Persons deemed to be public servants, Section 157-Protection of action taken under this […]
System computed GSTR-3B (Table-3 for liabilities) on the basis of GSTR-1 filed by taxpayers now available on the GST portal for monthly GSTR-1 filers – – – – – – –
Chargeability of GST on Toll Contracts Before going into the discussion of the GST chargeability on the roads / highways we have to understand some basic facts that the how the overall model works . In India The development of National Highways is the responsibility of the government of India . The Parliament of India […]
A close reading of Article 246A of the Constitution of India reveals that the Legislature of each State can make law for imposing goods and services tax on a supply of goods or services or both, except a supply of goods or services or both which takes place in the course of inter-State trade or […]
Kalpsutra Gujarat Vs Union of India (Gujarat High Court) HC issued notice to the department to understand from the respondents whether the omission on the part of the third party (Seller) in filing the GSTR-3B for the relevant period would be sufficient to block the Input Tax Credit of the writ applicant. We would also […]
