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Goods and Services Tax : Delhi HC rules GST registration cancellation cannot be rejected solely due to pending scrutiny of past tax liabilities. Applicatio...
Goods and Services Tax : Advance Ruling Maharashtra clarifies that technical consultancy services for MJP's water projects are taxable under GST at 18% if ...
Goods and Services Tax : CBIC details the implementation of new Section 128A of CGST Act, allowing waivers for interest and penalties on demands from 2017-...
Goods and Services Tax : Explore the implications of Rule 96(10) of CGST on IGST refunds for exporters and recent legal developments....
Goods and Services Tax : Explore the implications of claiming ITC under the wrong head in GST, potential solutions, and relevant court rulings to address s...
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 : Gujarat High Court held that Fly Ash Bricks and Fly Ash Blocks containing less than 90% fly ash content is liable to 5% GST and no...
Goods and Services Tax : Integrated Goods and Services Tax ( IGST ) on ocean freight could not be levied on Free on Board ( FOB ) transactions also as on...
Goods and Services Tax : Dinesh Kumar vs Directorate General of GST Intelligence (District Court of Maharashtra) Pune Additional Sessions Judge Grants Bail...
Goods and Services Tax : Vide the present petition, the petitioner has challenged the order passed by the Appellate Authority, whereby the order of cancell...
Goods and Services Tax : On various occasions, this Court has held that if excess stock is found, then proceedings under sections 73/74 of the GST Act shou...
Goods and Services Tax : GSTN introduces Form DRC-03A to streamline demand payment adjustments. Taxpayers can now link DRC-03 payments with outstanding dem...
Goods and Services Tax : From April 1, 2025, taxpayers with AATO of ₹10 crores must report e-invoices within 30 days on the IRP portal....
Goods and Services Tax : New guidelines mandate virtual personal hearings under CGST and Customs Acts, with physical hearings allowed only upon request, ef...
Goods and Services Tax : CBIC highlights GST collection, solar lighting initiative in Haryana, and new guidelines for fair customs investigations. Diwali w...
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...
In re Parvatiya Plywood (P) Ltd. (GST AAR Uttarakhand) (i) The residue left after peeling of wood is to be called as wood waste/scrap and is classifiable under Chapter Heading 4401 31 00 or 4401 39 00 and will attract GST @ 5% as on date. (ii) The forfeited amount pertains to service and is […]
Park view Ananda Resident Welfare Association Vs. M/s Bestech India Ltd (NAA) Complaint of the Applicant No. 1 was related to the pre-GST period and that the specific charges on the basis of which the said complaint arose pertained to VAT, EDC and IDC. Since the project has been completed before coming into force of […]
Now date of filing of our first GST annual return form GSTR-9 is dt. 30th Jun-2019, this date of filing is extended from 31/03/2019 to 30/06/2019, before that date of filing is 31/12/2018 For F.Y. 2017-18. The ministry of finance recently reminded that the last date to file GST Annual return will continue as June […]
What is Electronic Invoicing model? All the taxpayers will create, issue and distribute invoices directly through the GST network. Right now, the businesses issue the invoices through their accounting or billing software. Later, at the time of filing returns, they upload the details and invoices on GST portal.
Abbott Healthcare Private Limited & Anr Vs Union of India & Ors. (Delhi High Court) Delhi High Court has stayed the order passed by the National Anti-profiteering Authority wherein NAA had rejected the plea that CGST Section 171 was not applicable to reduction in rate of tax as compared with pre-GST indirect tax regime, and […]
1. Kerala to levy calamity cess up to 1% over and above GST, for the purpose of providing reconstruction, rehabilitation and compensation needs which had arisen due to massive floods which occurred in the State during August, 2018 2. The Power to impose such a levy flows from Article 279(A) (4)(F) of the constitution 3. […]
Union of India Vs Filco Trade Centre Pvt Ltd (Supreme Court) The instant petition was filed challenging the Constitutional vires of Section 140(3)(iv) of CGST Act, 2017 – The Gujarat High Court held that no just, reasonable or plausible reason is shown for making such retrospective provision taking away the vested rights – clause (iv) […]
The Court is of the view that the present petition also be placed for consideration before the GST Council. If there has already been a pre-consultation with the Petitioner then the petition be placed before the GST Council on the same date when it is considering the case of the Solar Power Developers Association.
GSTN introduces New Functionality in May 2019 for Form GSTR-9, Annual Return for 2017-18, Form GSTR-9A, Annual Return for 2017-18 for composition taxpayer, Revocation of cancellation of Registration and for Viewing & Downloading of month-wise Comparative Table on Liability Declared and Credit Claimed. A. Form GSTR-9, Annual Return for 2017-18 Facility to file Annual Return […]
Govind Enterprises Vs State of U.P. (Allahabad High Court) Thrust of the allegations made in the impugned FIR is that the dealer fraudulently, with a dishonest intention, by submitting false documents, with an intention to evade taxes, obtained registration, thereafter, took inward supply and passed on the goods to end users, without generating outward supply […]