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 : 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 : Understand the ruling on GST input tax credit for demo cars used in business. Detailed analysis of the Sai Service Pvt. Ltd. case ...
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...
In re Vivek V. Ratnaparkhi- M/s. Madhurya Chemicals (GST AAR Maharashtra) A. Whether the classification of ‘Shatamrut Chyavan’ falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST attracting ‘NIL’ rate (0%) of IGST (0%) CGST + (0%) SGST) as per List of Exempted Goods as per Sr. No. 102 […]
In re Prasa Infocom & Power Solutions Private Limited (GST AAR Maharashtra) From the discussions made above we find that, as per the subject agreement and documents submitted by the applicant, the major part of the contract is supply of goods. These goods are sold to the client by the applicant and they receive separate […]
As Central Government has extended due date for filing Form GSTR 3B on various occasions for various class of person, for various states etc. Whether Central Government is right in demanding interest on late payment of liability from original due date of filing Form GSTR 3B? or extension of due date is applicable only for waiver of late fees?
The interest liability for any belated remittance is an economic consequence. The tax laws are no exception to this rule. GST law provides for interest @18% on the delayed remittance of the tax after due date. However, there was an ambiguity as to whether the interest has to be paid on Gross Tax liability (i.e. the total output tax) or on the Net Tax Liability (the Tax liability to be paid in cash after adjusting the Input Tax Credit).
The place of supply in case of import of goods, is the location of the importer in terms of section 11(a) of the IGST Act 2017 and in the case of applicant the location of the importer is the state of Karnataka where the applicant has obtain the GST registration. Therefore, the applicant though import the goods to the port nearest to the location of the receipient, said imported goods are deemed to have been supplied to the location of the importer
In re Water Health India Private Limited (GST AAR Karnataka) Whether supply of purified water to public in empty unsealed cans is exempt under GST law? Supply of purified water whether in sealed container or unsealed container not entitled for GST exemption as the purified water excluded from the Sl. No. 99 of notification No. […]
In re Department Of Printing, Stationery and Publications (GST AAR Karnataka) Issuance of No Objection Certificate (NOC) to private persons, for change of name This category covers the questions bearing number 23, 24 & 25, which deals with issuance of No Objection Certificate (NOC) to private persons, for change of name. Private individual who intended […]
In re Karnataka Solar Power Development Corporation Limited (GST AAR Karnataka) 1. The amount collected by the applicant towards LAD fund forms part of value of supply of rental/leasing service and hence is taxable under forward charge mechanism. 2. The applicable SAC for the impugned activity is 997212. 3. The exemption under S1.No.3 or 3A […]
ICAI raises its Concern over increasing the threshold limit from Rs. 2 Crore to Rs. 5 Crore for filing Reconciliation Statement in form GSTR-9C and requested CBIC to reconsider its decision. ICAI submitted that As per the data available 7% of registered taxpayers fall in the category of turnover above Rs. 5 Crores and hence […]
ICAI requested CBIC to include a column for mentioning UDIN in all the forms related to their department. It is to be noted that CBDT has already assured ICAI to include UDIN in all its Audit Report and Certification from 1st April, 2020. UDIN curbs the malpractices of misrepresentation of Chartered Accountants’ services and forgeries […]
