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Goods and Services Tax : Overview of GST e-invoicing rules, applicability thresholds, and time limits. Essential for businesses based on turnover and docum...
Goods and Services Tax : Registered persons can now self-invoice unpaid RCM GST from 2017-2024 and claim Input Tax Credit in November 2024, following recen...
Goods and Services Tax : Stay on top of GST compliance in April 2024 with our comprehensive calendar. Get essential information on filing frequencies, due ...
Goods and Services Tax : Stay updated with Tax Compliance Tracker for Income Tax and GST. This tracker provides due dates for various tax-related filings a...
Goods and Services Tax : Starting November 1, 2024, self-invoicing is mandatory for RCM transactions. Delays in issuance may lead to loss of ITC and penalt...
Goods and Services Tax : Mumbai court sentences former CGST Superintendent and his wife to 2-4 years in prison for possessing disproportionate assets. Tota...
Goods and Services Tax : AGFTC and ITBA urge the issuance of standardized guidelines for GST adjudication to enhance clarity, reduce litigation, and ensure...
Goods and Services Tax : The Second National Conference of GST Enforcement Chiefs focused on addressing fake registrations and enhancing compliance through...
Goods and Services Tax : CGST Thane invites EOIs for empanelment of Chartered and Cost Accountants for GST special audits. Submit by October 27, 2024....
Goods and Services Tax : Biometric-based Aadhaar authentication and document verification for GST registration in Kerala, Nagaland, and Telangana began on ...
Goods and Services Tax : Karnataka High Court quashed a show cause notice against Huida Sanitaryware, ruling dual proceedings under GST for the same issue ...
Goods and Services Tax : Allahabad HC ruled that non-submission of a show-cause notice reply is not valid grounds for GST registration cancellation, citing...
Goods and Services Tax : Madras High Court quashes the tax assessment order against Kandasamy Sivaprakash, citing lack of personal hearing and violations o...
Goods and Services Tax : Delhi High Court rules temporary business suspension due to health does not justify GST registration cancellation for M/s Maha Kub...
Goods and Services Tax : Rajasthan HC restrains coercive steps on GST registration during ITC blocking case. Court finds procedural concerns under CGST Rul...
Goods and Services Tax : October 2024 GST revenue report shows 8.9% growth in gross collections, led by increased domestic revenue. View detailed gross and...
Goods and Services Tax : New Aadhaar authentication process for GST registration in Ladakh. Book appointments for biometric verification and document verif...
Goods and Services Tax : TNGST Act Notification No. 3/2024 sets turnover limits for Deputy State Tax Officers, effective November 1, 2024, for assessment a...
Goods and Services Tax : CBIC initiates a program to enhance behavioral skills and sensitivity among 35,000 officers nationwide, alongside efforts in anti-...
Goods and Services Tax : From 2025, GST returns cannot be filed after three years from the due date. Taxpayers are advised to reconcile records and file pe...
In re M/s Abad Fisheries Pvt. Ltd (GST AAR Kerala) Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rate) under Notification No. 2/2017 (Central Tax Rate / Integrated Tax Rate / State Tax Rate) dtd 28th June, 2017? No. Supply of frozen seafood […]
As per proviso to Section 16(2), the applicant will not be eligible for full input tax credit as they are not paying the full amount to their supplier SML HO as seen in the MOU where payments are netted off against receivables.
In re TVH Lumbini Square Owners Association (GST AAR Tamilnadu) If the monthly maintenance charges payable by a member of the association exceeds Rs.7500 per month, in the context of exemption as per S.No. 77 of Notification 12/2017 – Central tax (Rate) dated 28.06.2017 as amended by Notification 2/2018 – Central Tax (Rate) dated 25.01.2018, […]
In re K. Suresh (GST AAR Tamilnadu) Advance Ruling is required as to classification of wet wipes and rate of tax on the sales (supply) of the same 1. The product ‘Wet Wipes’ supplied by the applicant is classifiable under 3307 90 90 of the First Schedule to the Customs Tariff Act, 1975 2. The […]
In re VDM Hospitality Private Limited (GST AAR Haryana) Whether the Temporary Structure (i.e. hall or pandal or shamiana or any other place) built up with Iron/Steel Pillars tight up with Nuts and Bolts (as shown picture enclosed) specially created for functions would be treated as Movable or Immovable property in pursuance to the GST […]
Basic Understanding on CGST & SGST Paid in another State (Inter State Transaction without IGST) ♠ Very often a taxpayer can find himself in a situation where he is possession of Invoices for interstate purchases or interstate expenses incurred by him and he has paid CGST and SGST on such invoices of another state and […]
JSW Energy Vs Union of India and ors. (Bombay High Court) High Court not to go into merits of decision given by GST Appellate Authority for Advance Rulings (AAAR) Petitioner challenges the orders of the AAR and the AAAR – the AAR had held that the proposed arrangement by the applicant with JSW Steel Limited […]
Treatment of wrong kind of tax payment viz, CGST and SGST /UTGST In lieu of IGST and vice versa. Introduction: ♣ It is possible to come across situations where a registered person has paid the wrong kind of tax viz, CGST and SGST / UTGST in lieu of IGST and vice versa. Therefore, such incorrect […]
National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has conducted examination for confirmation of enrollment of Goods and Services Tax Practitioners (GSTPs) in terms of second proviso to sub-rule (3) of rule 83 of the Central Goods and Services Tax Rules, 2017. The examination was held on 14.06.2019 at twenty centers across India. The […]
Gurdeep Singh Sachar Vs Union of India (Bombay High Court) In the instant case, admittedly, there is no dispute that the amounts pooled in the escrow account is an ‘actionable claim’, as the same is to be distributed amongst the winning participating members as per the outcome of a game. But, as held hereinabove since […]
