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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 Finance Bill 2025 proposes 11 significant amendments to GST provisions, addressing anomalies and introducing new mechanisms. E...
Goods and Services Tax : ITC Refund Challenges for Exporters Who Cancel Their GST Registration : A Case Study on GST Procedural Hurdles and System Limitati...
Goods and Services Tax : Budget 2025 brings key GST amendments, affecting ITC claims, compliance, and penalties. Learn how these changes impact businesses,...
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 : Madras HC sets aside GST penalty as no show cause notice was served or uploaded on GST portal before goods detention. Penalty amou...
Goods and Services Tax : Gujarat HC dismisses writ petition in Vipinkumar Kevalchand Shrishrimal Vs State of Gujarat, citing alternative appeal remedy unde...
Goods and Services Tax : Bombay HC sets aside entry tax order against Mediacom, citing procedural lapses. Fresh adjudication ordered with full hearing and ...
Goods and Services Tax : Madras High Court sets aside GST assessment order in Tvl. S S Enterprises Electricals vs. State Tax Officer 1, remanding the matte...
Goods and Services Tax : Orissa High Court sets aside GST penalty order, allowing Hemanta Kumar Sharma a final opportunity to present his case due to healt...
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...
Goods and Services Tax : Clarifications on GST registration for suppliers on e-commerce platforms in Maharashtra. Covers principal place of business, autho...
Through this scheme government has made efforts for revival of real estate sector by lowering the GST rates as it will lower the prices of apartment thereby increasing the purchasing power of the common man. Hopefully government meets its objectives through this scheme.
The government is proactive in taking the measures to combat the COVID-19 and the effect of the same can been seen with the measures taken in executing the GST Law with extending the due dates of Filing the GSTR-1 and GSTR-3B Returns without late fee. While relief has been given to Interest also with reduced […]
In re Consulting Engineers Group Limited (GST AAR Andhra Pradesh) Project Management Consultancy’ Services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can be termed as ‘Pure Services’ as referred in SI. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 – […]
In re Halliburton Offshore Services Inc. (LIH) (GST AAR Andhra Pradesh) It is observed that under Caluse-31 of the Contract, the Contractor (herein the Applicant) receives reimbursement from the Operator (herein the OIL) for loss of or damage to the down hole equipment and tolls. Sub-clauses (a) and (b) of the said Clause -31 specifies […]
In re Halliburton Offshore Services Inc. (Oil India) (GST AAR Andhra Pradesh) (a). Whether the supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis by the Applicant under the Contract qualify as composite supply. it is observed that there are independent qualitative, quantitative and logistic (mobilization, […]
COVID19 Pandemic saw business transitioning to remote work and building efficient strategies thereof. Central GST Commissionerate Goa swiftly adopted technologies of remote work so that businesses are kept buoyant and Tax payers are at ease.
The Rule 36(4) prescribed that ITC shall be entitled to the extent of the invoices uploaded by the suppliers and gives another 10% of the matched ITC in addition to the matched ITC.
The Delhi High Court has passed a landmark judgment on 5th May, 2020 in the case of Brand Equity Treaties Ltd. v. Union of India and Others. BRIEF FACTS OF THE CASE Cases can be broadly covered under 3 categories such as non-filing, incomplete filing and tried but failed due to utter confusion and chaos. The gist of cases are […]
The Part 1 of the series covers section 3 to section 6 of CGST Act 2017 which deals with appointment of the officers, power and authorization given to the officers under the GST Act.
Before resorting to the assessment, the GST authorities shall issue a show cause notice proposing the tax due to the department basing on the information submitted in compliance to the assessment notification. The GST authorities shall call for the objections, if any, and then the registered person, in reply to the show cause notice has […]