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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 : Delhi High Court directs CGST authorities to review Ashok Kumar Sah’s pending GST cancellation request after initial misdirectio...
Goods and Services Tax : Kerala High Court remands Lulu Mall's ITC claim, citing Supreme Court's Safari Retreats ruling on input tax credit for constructio...
Goods and Services Tax : Orissa HC sets aside GST assessment order against Laxmikanta Panigrah after confirming tax payment was recorded but initially over...
Goods and Services Tax : Calcutta High Court allows delayed GST appeal in Eastern Impex case, directing appellate authority to hear appeal on merits, citin...
Goods and Services Tax : Madras HC allows Star Yarn two weeks to file GST appeal, citing counsel's death as reason for delay, despite order passed 2.5 year...
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...
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 GSTR-3B Forms to be filed for the month of January, 2020 either electronically or manually.
In re Siemens Limited (GST AAAR West Bengal) Whether mobilization advance for works contract is supply on the date on which it stands credited on the supplier’s account The appellant argued that the lump sum amount was received by them on 24.06.2011 and they have determined the applicability of taxes on the same as per […]
E – invoicing or electronic invoicing is a process of validating invoices electronically thru GST Network (GSTN) for further use on common GST portal. It does not mean generation of invoices from a central portal of tax department. The GST council has notified that e invoice is mandatory for registered person whose aggregate turnover in […]
It is further contended that petitioner is involved in using data of individuals for creating fake firms to claim Input Tax Credit. It is contended that statement of accountant and brother of petitioner has been recorded, they have also stated that present petitioner was involved in creating fake firm under GST. Considering the contentions put forth by counsel for the Union of India, I am not inclined to allow the bail application.
An attempt has been made to cover all aspects of E Way Bill generation in this article . For better understanding and keep the article concise , contents have been divided in four parts . Part 1 – Generation of e way bill & its salient features. Part 2 – Contents of E- Way Bill […]
Notification No. 63/2019 – Central Tax Dated 12th December 2019 For taxpayers who are having the principal place of business in the state of Jammu & Kashmir having an aggregate turnover above Rs 1.50 Crores during the last financial year or during the year, the last date for filing of GSTR – 1 for the […]
Notification No. 68/2019-Central Tax ,dt. 13-12-2019 The provisions of Manner of Issue of issuing Invoice as per Rule 48 has been amended to facilitate the issue of IRN with insertion of Sub Rule (4). Taxpayers with an annual turnover of Rs 100 Crores in a financial year does not issue an e-invoice, It will not […]
In the month of December 2019, CBIC issued various notifications on 13.12.2019 w.r.t. E-invoice & QR code applicability. These Notifications specifies from when E-Invoices are applicable, On What conditions they are applicable, to whom they are applicable and also amend CGST Rules related to E-invoice and QR Code applicability. Please find hereinbelow the summary of […]
CBIC have issued five Central Tax notifications on 13.12.2019 i.e. Notification no. 68/2019 –Central Tax to Notification no. 72/2019 –Central Tax Gist of these notifications: 1. E-invoicing facility will effective from 1st January, 2020 on optional basis. 2. In case of B2B supplies made by the registered person, whose aggregate turnover in a financial year […]
Govt. issued notifications Notification No. 68/2019–Central Tax, to 72/2019 dated 13th December, 2019, which are related to E-Invoicing under GST. Summary of all these notifications is as mentioned below- GST Update 13/12/2019 (E-Invoice) Notification No. & Date of issue Subject Summary Notification No. 72/2019-Central Tax ,dt. 13-12-2019 Seeks to notify the class of registered person […]
