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Goods and Services Tax : Explore Rule 39 of the CGST Act, detailing ITC distribution by Input Service Distributors, key amendments, pro-rata allocation, an...
Goods and Services Tax : Ensure GST compliance before the financial year ends. Key tasks include registration updates, invoice checks, return reconciliatio...
Goods and Services Tax : Detailed clarifications on GST Amnesty Scheme under Section 128A and Rule 164 of CGST Rules, covering waivers, application process...
Goods and Services Tax : Explore challenges in GST appeal processes, including procedural gaps, misuse of Section 74, and system inefficiencies. Learn why ...
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 : Tax Bar Association requests an extension of the GST Amnesty Scheme tax payment deadline from March 31 to May 31, 2025, citing lim...
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 : Andhra Pradesh High Court held that notification no. 9 of 2022, Central Tax (Rate) is effective only from 18.07.2022 and hence ref...
Goods and Services Tax : Calcutta High Court held that GSTR-9 returns should also be considered in case the Input Tax Credit (ITC) not reflected in GSTR-3B...
Goods and Services Tax : Madras High Court quashes GST assessment order, mandates personal hearing, and allows document submission after 10% tax deposit....
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 : Vide the present appeal it is mainly contesting that when a cell phone is sold along with a charger, there is only one Maximum Ret...
Goods and Services Tax : All CGST field formations will be operational on 29th, 30th, and 31st March 2025 to ensure uninterrupted service during the financ...
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...
Whether the payment of fees to USFDA shall tantamount to import of services and hence shall require payment of tax under reverse charge mechanism ?
In re Ecoppia Scientific LLP (GST AAR Haryana) Q1. Whether Solar powered Robotic Cleaning Systems supplied by the Applicant qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no. 1/ 2017 Integrated Tax (Rate) dated 28 June 2017 (as amended from time to time) liable to […]
The GSTR-9A is the annual return to be filed once in a year by taxpayers who have opted for the Composition Scheme under GST for the period July 17 to March 2018 . It includes all the information furnished in the quarterly returns filed by the composition taxpayers during that financial year.
Circular No. 72/46/2018-GST dated 26th October, 2018 clarified the procedure to be followed in respect of return of time expired drugs or medicines under the GST laws. The drugs or medicines are sold by the manufacturer to the wholesaler and by the wholesaler to the retailer on the basis of an invoice/bill of supply as case may be. They have a defined life term which is referred to as the date of expiry and on crossing the date of expiry, are returned back to the manufacturer through supply chain.
Introduction to GST Audit GST is a trust-based taxation regime wherein the assessee is required to self-assess his returns and determine tax liability without any intervention by the tax official. Therefore a tax regime that relies on self-assessment has to put in place a robust audit mechanism to measure and ensure compliance of the provisions […]
Kerala State has decided to develop the back end modules for the GST at their end. The development of the state GST backend software was entrusted with National Informatics Centre, Govt of India with the support of development team.
In re Yum Restraunts (India) Pvt. Ltd. (GST AAR Haryana) Q1. Whether the services provided under technology license agreement entered into by the applicant will qualify under service accounting code 9973 which provides for ‘temporary or permanent transfer or permitting the use of enjoyment of intellectual Property (IP) right in respect of goods other than […]
In re Shiva Goods Carrier (GST AAR Uttar Pradesh) Whether the Applicant can dispatch the commodity of Eucalyptus / poplar wood at the time of supply through delivery challan, which is supplied by him and the tax invoice be issued later after the goods is delivered and measured by the purchaser? On examination of Section […]
Outdoor Catering Services under GST -AAR ruling and it’s impact to Trade
The GST Act fixed due date of filing Form GSTR-1 is on 10th of Succeeding month under sub section 1 of Section 37. Form GSTR-1 is prescribed to furnish the details of outward supplies of goods or services or both effected during a tax period.
