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Goods and Services Tax : Understand whether GST registration is mandatory for service exporters in India. Analysis of CGST and IGST provisions on inter-sta...
Goods and Services Tax : New GST notifications for hotels/restaurants: 'Specified Premises' introduced, 'Declared Tariff' removed. Learn opt-in/out rules &...
Goods and Services Tax : Delhi High Court directs GST refund release, rejecting tax department’s delay. Case highlights refund disputes and legal hurdles...
Goods and Services Tax : जानिए जीएसटी अधिनियम 2017 की धारा 108 के तहत पुनरीक्षण...
Goods and Services Tax : Discover how to navigate risks of ITC double claiming in post-GSTR-2B era. Learn practical tips for GST compliance, identify commo...
Goods and Services Tax : Odisha Finance Department clarifies that GST does not apply to compensation for land and building acquisition, advising government...
Goods and Services Tax : GST on commercial coaching services, exemptions for educational institutions, and book tax status. Details on revenue and relief m...
Goods and Services Tax : Government considers GST reforms based on industry feedback. Recent changes include ITC time extension, tax waiver, appeal deposit...
Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...
Goods and Services Tax : Tamil Nadu trade associations have requested GST reductions on food, camphor, and services. No GST Council recommendation yet on m...
Goods and Services Tax : Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court) Delhi High Court, in...
Goods and Services Tax : Allahabad High Court dismissed the writ petition and held that seizure of goods under section 129 of the IGST/ CGST Act can be don...
Goods and Services Tax : Bombay High Court held that registered person making a zero rated supply under LUT may claim refund of unutilized credit including...
Goods and Services Tax : Karnataka HC voids GST order clubbing multiple years. Section 73 of KGST Act mandates separate notices per financial year....
Goods and Services Tax : Allahabad High Court ruled that GST penalty under Section 129 is valid if goods are moved for job work without a properly filled d...
Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...
Goods and Services Tax : CBIC invites proposals from CGST zones to reorganize territorial jurisdictions, aiming for a comprehensive assessment. Deadline fo...
Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...
Goods and Services Tax : A Group of Ministers (GoM) is set up to evaluate the feasibility of a special cess under GST for disaster relief and recommend a u...
Goods and Services Tax : The GST Council reconstitutes the GoM on Revenue Analysis with new terms of reference to assess revenue trends, compliance, and po...
Rule 42 of the CGST Rules, 2017 lays down the mode of computation of mandatory reversal of the unutilized input tax credits in respect of unsold flats/shops of a real estate project at the time of receipt of completion Certificate (CC)/ occupancy certificate (OC) or on the date of first occupancy, whichever is earlier.
Kishore Arjandas Udasi Vs Wheelabrator Alloy Castings Pvt. Ltd. (NAA) Facts of the Case: The brief facts of the case are that vide his application dated 09.08.2018 filed before the Maharashtra State Screening Committee on Anti-profiteering under Rule 128 (2) of the CGST Rules, 2017, the Applicant No. 1 had alleged profiteering by the Respondent […]
Return is very important aspect of GST. Return filed by the taxable person is the base for Government to keep track over tax paid and Input Tax Credit availed. Filing of return is the biggest nightmare for tax payers. It is equally challenging for Government to ensure compliance of return fling provisions by the registered […]
– Users can view and download month-wise and state-wise data of GSTR-1, GSTR-3B, Revenue Collection and IGST – GST Registrations and Pre-GST regime revenue from taxes subsumed in GST also made available New Delhi, 31st December 2019: From the New Year 2020, you will be able to view and download key Goods and Services (GST) statistics from the GST portal. GST Network (GSTN), the IT backbone of GST system, has uploaded […]
(Circular No. 129/48/2019 – GST, Dated 24 December 2019) The Central Board of Central Excise and Customs (hereinafter called board) comes heavily on the defaulters on account of non submission of GST Returns u/s 39 or 44 or 45 of the CGST Act. The board in exercise of power conferred u/s 168(1) of the CGST […]
Restricting Input Tax Credit to 20 % as on 09.10.2019 and further squeezed to 10% from 1.1.2020 will kill the business person or business. Reason is obvious, as most of supplier of goods or services do not file GSTR-1 on due date and consequently recipient of goods or services can not file Form-3B waiting for […]
Notification No. 29/2019-Union Territory Tax (Rate)- To amend notification No. 13/ 2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. Government of India Ministry of Finance (Department of Revenue) New Delhi Notification No. 29/2019-Union Territory Tax […]
Notification No. 28/2019- Union Territory Tax (Rate)– To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. Government of India Ministry of Finance (Department of Revenue) New Delhi Notification No. 28/2019- Union Territory Tax (Rate) Dated: 31st […]
Suppliers of service by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient have an option to pay GST either at 5% with limited ITC (of input services in the same line of business) or 12% with full ITC.
Notification No. 28/2019-Integrated Tax (Rate)– To amend notification No. 10/2017-Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 28/2019- Integrated Tax (Rate) New Delhi, the 31st December, […]
