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Goods and Services Tax : Learn about the GST Amnesty Scheme 2024, Section 128A, and its process for interest & penalty waiver for taxpayers from 1st July 2...
Goods and Services Tax : Learn about GST rules on interest and ITC reversal for delayed payments to suppliers beyond 180 days, including compliance tips an...
Goods and Services Tax : GST's IMS now includes a Supplier View, enabling suppliers to track actions taken on their invoices. Updates on GSTR-2B are availa...
Goods and Services Tax : जीएसटीएन द्वारा जारी एडवाइजरी में इनवॉइस मैनेजम�...
Goods and Services Tax : Andhra Pradesh High Court rules that an appeal filed after writ petition disposal, beyond the condonable period, is not maintainab...
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 : Kerala High Court held that for the period from 01.07.2017 till 30.11.2022, if a dealer has filed return after 30th September and ...
Goods and Services Tax : Gujarat HC quashes appeal dismissal in Venus Macro Prints case, ruling that self-certified copies of uploaded orders are sufficien...
Goods and Services Tax : Telangana High Court ruled that a vague Show Cause Notice without factual details is invalid, violating natural justice principles...
Goods and Services Tax : Gauhati High Court directs authorities to consider input tax credit in GST case, with a provision under the Finance Act, 2024, and...
Goods and Services Tax : Calcutta HC allows appeal filing for part period in GST case due to technical issues with portal, directing payment and timely app...
Goods and Services Tax : The Supplier View functionality in GST IMS allows suppliers to track actions taken by recipients on invoices, ensuring better tr...
Goods and Services Tax : GSTN issues advisory on the new Invoice Management System (IMS) for accepting or rejecting supplier invoices, impacting GSTR-2B an...
Goods and Services Tax : Maharashtra GST Department allows offline processing of audits for FY 2020-21 due to technical issues, with instructions for manua...
Goods and Services Tax : The 18th Customs Consultative Group meeting discussed trade issues. Vigilance Awareness Week focused on integrity, with highlights...
Goods and Services Tax : GST waiver scheme offers relief for tax disputes, waiving interest and penalties if full tax is paid by March 31, 2025....
Tvl. R K Motors Vs State Tax Officer (Madras High Court) It is also not in dispute that the bill is addressed only to the writ petitioner’s principal office at Sivakasi; delivery alone is to be made at Virudhunagar. I am of the view that even if by mistake, a wrong instruction had been given to the driver of the vehicle to head towards Sivakasi. Still it would not really matter. The only question that the respondent ought to have posed is […]
In re Ms Nagaur Mukundgarh Highways Pvt. Ltd. (GST AAAR Rajasthan) Annuity payment is exempted from GST in terms of Entry No. 23A of the Notification No.12/2017-Central Tax (Rate) Dt. 28.6.2017. However only 50% ITC of GST paid on Input & Input services used in the construction phase, is available. Full ITC of the GST […]
West Bengal create a new Directorate of Revenue Intelligence and Enforcement (DRI&E) under the Finance Department for comprehensive approach to investigation and enforcement of tax laws for tackling the menace of tax evasion and leakage of State revenue in a more efficient and effective manne GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 231-F.T. […]
CBIC has issued Circular No. 76/50/2018-GST dated 31-12-2018 in which in point no. 5 it has clarified that GST will be applicable on TCS ( under Income Tax) amount collected by Seller under Income Tax Act.
Major Source of Income of Tour Operator & Travel Agents: 1. Commission from Airlines’ & any mark up amount from passengers. 2. Sale Tour Packages, both inbound and outbound 3. Travel Related Services like Visa, Passport etc. 4. Hotel Bookings 5. CAR Rental Services, Travel Insurance 6. Railway Reservations 1. Air Ticket & Commission from […]
All of us have now gone through one cycle of GST credit matching i.e. for the nine months of Finance year 2017-18. I am sharing the experience I had so far related to the common mistakes made by vendors while uploading their returns across states. These observations can be used by the reader in developing […]
In this article, we would study what constitutes this delayed payment of taxes. Is it the net tax liability after adjustment of input tax credit or the Gross tax liability before set off of input credit available in the Electronic credit ledger.
Kerala State Screening Committee on Anti-profiteering Vs M/s Sudarsans (NAA) DGAP has submitted in his report that the rate of tax on the product (Jockey Socks 7052 FS ASSTD) remained same in the pre-GST and the post- GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had remained the same. Therefore, the provisions […]
Kerala State Screening Committee on Anti-profiteering Vs M/s Emke Silks & Garments Pvt. Ltd. (National Anti-Profiteering Authority) It is clear from the perusal of the facts of the case that the product i.e. Shirts (Design 689) was exempted from the Central Excise Duty, vide Notification No. 30/2004-CE dated 09.07.2004 and only attracted VAT @ 5%. After […]
DGAP has submitted in its report that the rate of tax on the product Trousers (Denim Jeans Design 899) had remained the same in the pre-GST and the post- GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had also remained the same. Therefore, the provisions of Section 171 of the CGST Act, 2017 have not been contravened and the allegation of profiteering by the Respondent was not established.
