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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...
Article Explains about E-Invoice Under GST, Misconception About E-Invoice Under GST, E-Invoice Scheme, Benefits From E-Invoice under GST, E-Invoice Portal [Invoice Registration Portal – (IRP)], Steps of Generation of E-Invoice under GST, QR Code, Modes of Generation of E-Invoice under GST and Other Important points of E-Invoices under GST. Detailed Note is as follows:- 1. […]
CBIC fixes 32 Defects for Taxpayers on GST Portal as on 20.12.2019 which includes defect related to Adjudication, All Modules, Assessment & Adjudication, Assessment- Reply to SCN in cases of penalty, Assessment, Form ITC 04, New Return – Preparation of GST ANX 1 Online, Payment, Refund, Registration – Search Taxpayer, Registration- Adding a foreign Promoter, […]
In order to curb fake invoicing, tax evasion and to promote the tax payer services (pre-population of ANX-1 & II and reducing reconciliation problems) in better way, a much needed E-Invoicing finally going to be implemented in the phased manner.
Dear Readers, in this coolest winter season, now the government is planning to give some heat to the GST Return Defaulters. This time the government is not in the mood of giving any further opportunity to GST Return Defaulters. To penalize these defaulters GST Department has issued back to back notification number 74/2019-Central Tax, Notification […]
The GST Council in its 38th Meeting held on 18th December, 2019 at New Delhi decided to take certain measures to curb the issue of ITC being availed on fake invoices as well as fall in monthly GST revenue collection. Input tax credit to the recipient in respect of invoices or debit notes that are […]
Compliance procedure for GST Returns (As mentioned in Circular No. 129/48/2019–GST) Extract of Circular Procedure to be followed by GST officers: Following guidelines are hereby prescribed to ensure uniformity in the implementation of the provisions of law across the field formations: i. Preferably, a system generated message would be sent to all the registered persons […]
Recently CBIC has amended CGST Rule 2017 , Waived Late fees for late filing of GSTR-1 and Extended the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18. 1. Waiver of late fees for late filing of GSTR-1 for the period July 2017 to November 2019 if filed during […]
The term ‘Job Work’ is very important subject under the GST. Though there is no tax under GST upon goods supplied for the purpose of job work to the Job Worker and returned back from the Job Worker after completion of job work to the Principal even then the Legislature has framed full fledged provisions […]
Is there is any way to take Input tax Credit beyond the due date of return for the month of September? If no, what are other ways to get it? Let take two scenario to understand legal approach to take Tax benefit: 1. Taxpayer not claimed Input Tax credit of Supplier Invoices for FY18-19, till […]
CGST Act (Section 46) read with CGST Rules 2017 (Rule 68) requires issuance of a notice in FORM GSTR-3A to a registered person who fails to furnish return i.e. GSTR-3B under section 39 or Annual return or final return (defaulter) requiring him to furnish such return within fifteen days. Further section 62 provides for assessment […]
