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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...
Several goods are taken out of India on consignment basis for exhibitions or other export promotion events. These goods are sold only when approved by the prospective customers abroad. The unsold goods are then brought back to India. This is a widespread practice in various sectors, including the gems and jewelry industry. Exporters of these […]
In re TATA Projects Limited (GST AAR Tamilnadu) 1. Whether Supply of Engineering, Procurement & Construction (EPC) contract for establishment of Integrated Cryogenic Engine & Stage Test facility (ICET) where in both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017? The […]
While many of us were juggling between Festivals, Tax audits, GST returns, GST Audits and GST annual returns .Trying to maintain balance between personal and professional commitments. Some important notifications were issued by CBIC on 9th October 2019. Here is the summary of the Notifications Issued. Hope this article helps you. Sr. No Notification No. […]
The 37th GST Council Meeting held on 20th September 2019 introduced some much needed relief to certain industries. Along with that, the Council also sought to introduce some relief to small taxpayers by easing the compliance burden. One of the major reliefs was doing away with the requirement to file Annual Return in Form GSTR-9, […]
Question: Whether recovery of 50% of Parental Health Insurance Premium from employees, amounts to supply of service under Section 7 of the Central Goods and Service Tax Act, 2017?” FACTS OF THE CASE: M/s. Jotun India Private Limited (hereinafter referred to as “the Applicant”), is a registered person under GST Act and is a manufacturer, […]
The implications of GST on the sale of capital goods is one of the most baffling subjects. Many questions arise in the minds of taxpayers and professionals such as: GST implications on capital goods that are bought under the erstwhile indirect taxes regime; GST implications in respect of capital goods that are lost, stolen, destroyed […]
Question: Whether the tax is payable on recovery made by company from the employees It is submitted that applicability of tax on the notice pay recovery is not free from doubt uptill now since there is no precedent judgement which clarifies that the notice pay is taxable or not. I hereby discuss the following points […]
Restriction on availment of the input tax credits (ITC) not appearing in form GSTR-2A In a major move to linked the ITC of the recipient with the payment of the taxes by the suppliers of the services, Government of the India, Ministry of the Finance vide notification number 49/2019-Central Tax dated 09th October 2019, has amended Central […]
Constitutional validity of this tyrannical notification No. 49/2019 dated 9-10-2019 capping the ITC to 20% The point of contention in this latest Notification No. 49/2019 dated 9-10-2019 wherein revenue placed the 20% as maximum cap for availing ITC on Invoices not uploaded by the supplier. Isn’t this notification is just a vice versa scenario of […]
Analysis of 9 GST Circulars issued by CBIC on 11th October, 2019 CBIC has issued nine circulars which have great implications on the organization as a whole. Kindly find our analysis of the various Circulars; 1. Summary of Circulars: S No Issue Date Circular No. Subject 1 11/10/2019 Circular No. 113/32/2019-GST Clarification regarding GST rates […]
