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Goods and Services Tax : Explore the latest GST changes for hotels and restaurants effective April 2025, including revised definitions, compliance, declara...
Goods and Services Tax : Ensure compliance with GST for March 2025. Includes reconciliations, ITC claims, LUT filing, e-invoicing requirements, and key dea...
Goods and Services Tax : Supreme Court & Bombay HC uphold GST error rectification rights, ensuring ITC claims for bonafide buyers despite supplier errors, ...
Goods and Services Tax : Learn about Input Service Distributor (ISD) in GST, its implementation, practical procedures, benefits, drawbacks, and compliance ...
Goods and Services Tax : Article is an attempt to provide a detailed analysis of GST Amnesty Scheme under Section 128-A, strategic approaches for different...
Goods and Services Tax : Understand GST rules for restaurant services in 'specified premises' post-April 2025. Learn about tax rates, declarations, and ITC...
Goods and Services Tax : Insights on GST policies for medicines and medical goods, exemptions for healthcare services, and GST revenue data from 2019 to 20...
Goods and Services Tax : Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and ca...
Goods and Services Tax : Key GST issues faced by taxpayers, including registration delays, documentation challenges, appeal backlogs, and the need for poli...
Goods and Services Tax : Details on import duties, GST rates, and tax incentives for lifesaving medical devices in India. Learn about GST Council's role an...
Goods and Services Tax : Bombay High Court held that Stressed Assets Stabilization Fund is a deemed dealer as per Explanation to section 2(8) of the Mahara...
Goods and Services Tax : Gujarat HC allows IGST refund under Section 16(3)(b) and directs authorities to amend shipping bills in ICEGATE to resolve GST ID ...
Goods and Services Tax : Delhi High Court held that retrospective cancellation of GST registration without assigning reason in SCN and in final order is un...
Goods and Services Tax : Delhi High Court held that section 67(7) of the CGST Act mandates that notice of extension of the seizure is required to be issued...
Goods and Services Tax : Supreme Court dismisses CBIC's plea, urging realistic GST correction timelines to prevent unfair tax burden due to clerical errors...
Goods and Services Tax : The CBIC has amended GST Rules 2017, introducing changes in refund eligibility and appeal procedures. Effective from March 27, 202...
Goods and Services Tax : New GST circular clarifies payment via GSTR-3B for Section 128A benefits, and appeal withdrawals for mixed period demands....
Goods and Services Tax : Maharashtra's 2025 Act allows PSUs to settle tax arrears, interest, penalties, and fees under various state tax laws. Learn about ...
Goods and Services Tax : Learn about the Kerala SGST Act's interest and penalty waiver under Section 128A, eligibility, application process, and compliance...
Goods and Services Tax : CBIC discusses revenue trends, HR promotions, sports events, and duty evasion cases in a recent review meeting. Key updates on inv...
Commissioner of Central Tax, GST Delhi (West) Vs Rajesh Jindal (CGST Delhi) As already noted, not only there are serious allegations against the accused/ respondent of his having made fictitious sales of value of more than Rs. 200 crores and having consequently caused loss to the government of the GST evasion / wrongful availment of input […]
Kerala State Screening Committee on Anti-profiteering Vs M/s Impact Clothing Co. (National Anti-Profiteering Authority) We have carefully considered the Report of the DGAP and the documents placed on record and find that the only issue that needs to be dwelled upon is as to whether there was a case of reduction in the rate of […]
State Level Screening Committee on Anti-Profiteering Vs M/s Panasonic India Pvt. Ltd (National Anti-Profiteering Authority) It is apparent from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017 and that the rate of tax in the Post-GST era has also […]
The rate of tax applicable to the product had increased from 14.5% (12.5% Excise Duty + 2% CST) in pre-GST era to 28% in the post-GST regime. Consequently, the DGAP has stated that as there was no reduction in the rate of tax on the product in the post-GST era as compared to the pre-GST era, the provisions of Section 171 of the CGST Act, 2017 were not contravened and hence the allegation of profiteering by the Respondent was not established.
Kerala State Screening Committee on Anti-profiteering Vs M/s. Asian Granito India Ltd. (National Anti-Profiteering Authority) We have carefully examined the DGAP’s report and the documents placed on record to examine whether there was any reduction in the GST rate and whether the benefit of reduction in the rate of tax was passed on or not […]
NAA held that Respondent Hindustan Unilever Limited (HUL) has resorted to profiteering being very well aware of the law and the rules which warranted him to pass on the benefit of GST rate reductions. Further he has also consciously and illegally recovered the excess realisation which was due to his RSs as ITC and thereby denied the benefit of tax reductions to the customers.
1) Being a part of the Ministry of Defence, Government of India, whether they are liable to pay GST Advance on the following supply of services: a) Liquidated damages deducted from the payments to be made to required suppliers in case of delayed delivery of goods or services. b) Amount of Security deposit forfeited of suppliers due to non fulfilment of certain contract conditions.
In re Premium Transmission Private Limited (GST AAR Maharashtra) From the harmonious reading of Section notes 4 and 5 to Section XVI and the inclusion Note in 8501 and the exclusion Note in heading 8483 referred to above, the ‘ geared motors’ being a combination of machines that is Electric Motors and Gear Box intended […]
In re Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra (GST AAAR Maharashtra) Appellant has contended that it is a public charitable trust with the main object of advancement of religious and spiritual teaching and is not engaged in any trade, commerce, manufacture, profession, vocation, wager or in other similar activities. Also, it is put forth by […]
In re M/s Shri Ashok Chaturvedi (GST AAR Chhattisgarh) Supply of specified printed Educational books by CHHATTISGARH TEXT BOOK CORPORATION as per the instructions of School Education Department CG [Loksikshan Sanchnalay] or as per instruction of various agencies of school Education Department CG such as Rajiv Gandhi Siksha Mission/SCERT/ office of District Education officer etc. […]
