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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 : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...
Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...
Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...
Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...
Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...
Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...
Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...
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 : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...
Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...
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 ...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
The central government introduced multiple GST refund period application for the taxpayers. There are some important points regarding the multiple tax refund period: 1. Refund application filing for multiple tax period is available for below grounds of refund: a) Export of Goods & Services-Without payment of Tax b) Supplies made to SEZ Unit / SEZ […]
From the date of implementation of GST regime, the Government has mandated filing of GSTR-1 and GSTR-3B only. During this period, registered persons were allowed to take input tax credit (ITC) based on figure reported in GSTR-3B. Although filing of GSTR-2 was kept in abeyance but, by virtue of some provisions of GST legislation, it […]
Following article highlights various provisions affecting cancellation of GST registration and procedure thereon. It discusses Persons Who Can Apply For Cancellation of GST Registration
Hello friends, greetings for the day there are lots of confusion on the topic of pure agent under GST so in the current topic we will discuss about Pure agent. As per 2(5) of CGST Act agent means a person, including a a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any […]
Notification No. 05/2017 – CGST (Rate) dated 28th June 2017 restricted the refund of input tax credit in respect of inverted rate structure (i.e. rate of tax on inputs being higher than rate of tax on output) in respect of certain goods. Notification 20/2018 – CGST (Rate) was issued on 26th July g2018 to amend […]
Hello friends, Greetings of the day! In this article, the provisions of the place of supply has been discussed with examples. ♠ GST is destination based consumption tax. Place of supply is that destination where the services or goods are deemed to be consumed. ♠ Determination of place of supply is important to ascertain the […]
In re M/s Chambal Fertilizers And Chemicals Limited (GST AAR Rajasthan) a. The applicant is liable to pay IGST on transportation of goods by vessel under Reverse Charge Mechanism (RCM) under Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017. b. Regarding exclusion of any component of expenditure upon imported goods (Ocean freight) while determining their […]
In re M/S PDCOR Limited (GST AAR Rajasthan) Whether service provided by the applicant is correctly classified under SAC Code 9983. Whether JDA falls under the definition of Local Authority or Governmental Authority or Government Entity. Whether the services being provided by M/s PDCOR Ltd. in the said case are exempted from GST under the serial […]
As per rule 18 of the Central Goods and Service Tax (CGST) Rules, 2017, every registered taxpayer is required to display the GST registration certificate in a prominent site at the principal place of business and also at every additional place of business.
Trade & Industry is in the panic situation, especially after Advance Ruling by Karnataka Advance Ruling Authority in the case of COLUMBIA ASIA HOSPITALS PRIVATE LIMITED where the question on which advance ruling was sought on below matter: Whether the activities performed by the employees at the corporate office in the course of or in […]
