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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...
In re Vivo Mobile India Pvt Ltd. (GST Uttar Pradesh) i. Whether the input tax credit is admissible on the basis of original invoices issued by service provider from old GST No. 09AVKPS1666H2Z1. Ans: In view of discussions held above, input tax credit is not admissible to the applicant on the basis of original invoices […]
A reading of Section 83 of the CGST Act makes it clear that a sine qua non for exercising powers under this provisions is that proceedings should be pending u/s 62, 63, 64, 67 or 74 of the CGST Act. Presently, the proceedings u/s 67 are no longer pending and pursuant to search, proceedings under any of the other sections mentioned in Section 83 were not initiated.
A. B. Pal Electricals Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court) as per Notification No. 49/2019 dated 09.10.20 19 issued by CBIC, the date prescribed for filing of Form GST TRAN-1 under Rule 117 (1A) of the CGST Rules has been extended to 3 1.12.2019. This itself demonstrates that the Respondents […]
In re Macro Media Digital Imaging Pvt. Ltd. (GST AAAR West Bangal) In the present case, the Appellant prints the content provided by the recipient on the base of PVC, paper, etc., where it provides both the printing ink and the base material. There cannot be any doubt that the content that is printed on […]
Government has made some changes in forms of Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) vide Notification No. 56/2019 dated 14.11.2019. Accordingly, changes in application software and the offline tools are likely to be made available by 17th Dec. 2019.
Article explains E-Invoice under GST with Government Preparation on E-Invoice under GST, Applicability of E-Invoice under GST, Process to Generate an E-invoice under GST, Summary Of Notifications Issued on 13th December 2019 related to E-invoice under GST, Other Points related to E-invoice under GST, Mandatory Fields Of E-Invoice and Links to the Notifications Related to […]
Soni Traders Vs Union of India & Ors. (Delhi High Court) it emanates that the Respondents have no cogent ground to deny the benefit of the Notification No. 49/2019 dated 09.10.2019 issued specifically to grant relief to taxpayers who faced difficulty in filing Form GST TRAN-1 due to technical glitches. Credit standing in favour of an […]
CGST Vs Sudhir Kumar Aggarwal (Patiala House Court) Ld counsel for the applicant/accused submitted that the applicant/accused has been falsely implicated. Ld counsel submitted that on various occasions the accused/applicant joined the investigation with the complainant department. Ld counsel submitted that the accused was coerced to give statement on 16.11.2019, however, the said statement has […]
Now-a-days department is continuously issuing notices to the taxpayers for discrepancies observed in the returns filed by them. These notices are making the taxpayers shiver. The most common notices received by the taxpayers are GSTR-3A and ASMT-10.
It is clarified that in case the petitioner is hampered in any manner from availing the benefit of aforesaid judgment, due to non opening of the Portal by the Respondents, then the petitioner shall be permitted, in the alternative to claim the benefit of unutilized credit in their GST-3B Forms to be filed for the month of January,2020 either electronically or manually.
