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Goods and Services Tax : The Goods and Services Tax (GST) framework differentiates between Casual Taxable Persons (CTP) and Non-Resident Taxable Persons (N...
Goods and Services Tax : From April 1, 2025, ISD registration under GST becomes mandatory for businesses with multiple GST registrations under a single PAN...
Goods and Services Tax : Gujarat High Court rules transfer of leasehold rights in land is not subject to GST, clarifying it as transfer of immovable proper...
Goods and Services Tax : Understand GST Rule 86B, which restricts electronic credit ledger usage for tax payments. Learn its applicability, exemptions, and...
Goods and Services Tax : Learn how to draft a cover letter for the GST Amnesty Scheme 2024. Understand compliance, appeal withdrawal, and tax liability rel...
Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...
Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...
Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...
Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...
Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...
Goods and Services Tax : Andhra Pradesh High Court rules that GST assessment orders without a DIN or signature are invalid, following past judgments and CB...
Goods and Services Tax : Madras High Court dismisses Ragem Motors' writ petition on GST demand for non-taxable receipts, citing availability of statutory r...
Goods and Services Tax : Madras High Court addresses GST registration cancellation for non-filing. Details on compliance and court-ordered revival conditio...
Goods and Services Tax : Chhattisgarh High Court dismissed Nandan Steels’ appeal against GST credit denial, ruling that delay beyond the prescribed limit...
Goods and Services Tax : Madras High Court invalidates assessment order in M.Vimalraj Vs Union of India due to lack of proper notice service under GST Act....
Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...
Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...
Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...
Goods and Services Tax : GSTN introduces biometric Aadhaar authentication and document verification for GST registration applicants in Uttar Pradesh, effec...
Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...
Advance Ruling| Section 11 | CGST Act 2017 |Entry No. 74| Power to grant exemption from tax Overview of Sec 11 : Power to gran exemption from tax Central or the State Governments are empowered to grant exemptions from GST. Conditions are: 1. Exemption should be in public interest 2. By way of issue of […]
Krishna, many taxpayers are getting emails, stating their aggregate turnover is more than Rs. 5 Cr. during FY 2019-20, or not, considering returns of FY 2019-20 filed upto 25th July, 2020. What is this email about?
Recently in the case of VKC Footsteps vs. Union of India [2020-TIOL-1273-HC-AHM-GST] the Gujarat High court has held that Rule 89(5) of the CGST Rules, 2017 is Ultra Vires as it is inconsistent of Section 54(3) of the Parent CGST Act, 2017.The issue examined here was whether it was correct to deny the Refund of […]
Prudent person always keep an eye on his/her funds available in Bank account, Cash/Gold/other valuable assets kept in the Locker at home, market ups-downs in shares invested & NAV of mutual fund units purchased. But have you ever checked your balance of Input Tax Credit (ITC) of GST in the electronic credit ledger available on […]
It is very much important to know the concept of ‘Time of Supply’ to know when the taxpayer is required to discharge tax on a particular supply. Section 12 to 14 of CGST Act, 2017 deals with the provisions of ‘Time of supply’. It says time of supply is determined with reference to the time […]
It gives me great pleasure to welcome, on behalf of the entire service as well as on my own behalf, three new Members to the Central Board of Indirect Taxes and Customs, Shri. Ajay Jain, Shri. Vivek Johri and Ms. Sungita Sharma.
In re M/s S.K. Properties (GST AAR Karnataka) 1. The applicant sought Applicability of GST on Land owners share of constructed residetail flats, since Joint development agreement entered between Land owner and Builder entered before the commencement of construction of the building and Constructed residential flats handed over before completion. 2. If GST Applicable on […]
In re Reach Dredging Ltd (GST AAR West Bengal) It appears from Notification No. 311 dated 25/09/2012 of the Forest Department of State Government (now a Union Territory) that the recipient is constituted as an authority under section 3 (1) of the Jammu and Kashmir Development Act, 1970 for preservation and conservation of Wular Lake. […]
In re Reach Dredging (GST AAR West Bengal) The applicant’s supply, as mentioned in para 1.1, to the Irrigation and Flood control Department, Govt of Jammu and Kashmir, is taxable under Entry No. 3(vii) of Notification No 8/2017 – Integrated Tax (Rate) dated 28/06/2017, as amended from time to time. FULL TEXT OF ORDER OF […]
In re Hooghly Motors Pvt Ltd (GST AAR West Bengal) Classification of the three-wheeled electrically operated motor vehicle Motor vehicles for carrying less than ten passengers are classified under Heading 8703 of the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act), which is adopted in the GST Act for classification. Sub-heading […]
