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Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...
Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...
Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...
Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...
Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...
Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...
Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...
Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...
Goods and Services Tax : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...
Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...
Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Central Gujarat Chamber Of Tax Consultants has made a representation to The Finance Minister of Central Government on Difficulties In The Filing Of Annual GST Return. Difficulties In Filing of Annual GST Return includes difficulty in filing Details of 6A of Table No. III of GSTR-9, Outward Supply in Line No. 6C & 6D of […]
User manual for preparation and uploading of Form-I and Form-IA USER MANUAL: ONLINE SUBMISSION OF APPLICATION How do I submit an application for Settlement of Arrears of Tax, Interest, Penalty or the Late fee (hereinafter referred as “Amnesty Application” To submit an Amnesty application perform following steps: 1. Access the https://www.mahagst.gov.in The mahagst Home page […]
1. What is TDR ? Transfer of Development Rights (TDR) is a voluntary, incentive- based program that allows landowners to sell development rights from their land to a developer or other interested party who then can use these rights to increase the density of development at another designated location. Taxability of TDR’s w.e.f 01-04-2009. Notifications […]
Developers 1. The real estate developers are ordinarily known as builders for residential or commercial use or both and the said construction is undertaken for sale of units to individual buyers along ordinarily with land underneath the structure without retaining any right, at the end of the project,in respect of land and buildings. After entering […]
Without going into the issue as to whether the time for the purpose can be extended, as the petitioner has moved the aforesaid application, the Assistant Commissioner/Commissioner GST may consider the above application and pass appropriate order in accordance with law.
Change in GST Tax Rate and tax base for taxpayers registered under Composition Scheme as amended from time to time by various notifications including the recent recent scheme of GST on a presumptive basis. 1. Notification No. 08/2017 CT- dated 27 June 2017 :-GST Rates for composition taxpayers are notified vide Notification No. 08/2017 CT- […]
In re Tamil Nadu Edible Oils Private Limited (GST AAR Tamilnadu) Q. The Advance ruling sought is whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, […]
In re M/s. Foxteq Services India Private Limited (GST AAR Tamilnadu) The Applicant did not furnish the documents undertook to be submitted. However, the applicant was extended an opportunity to be heard finally on 05.2019. The Authorised representatives of the applicant appeared and submitted a written letter dated 20.05.2019, requesting withdrawal of the application for […]
In re Venkatasamy Jagganathan (GST AAR Tamil Nadu) Will the profit sharing agreement between the applicant as an employee and the shareholders, attract GST in his hands? The Profit Sharing Agreement between the applicant ad various shareholders of SHA is an actionable claim and is as neither a supply of goods nor a supply of […]
In re Terna Public Charitable Trust (GST AAR Maharashtra) Question 1:- Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy, as well as food, room on rent to the in-patients is part of composite supply of health care treatment; and hence not […]