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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...
1. Refund application filing for multiple tax period is available for below grounds of refund:a. Export of Goods & Services-Without payment of Taxb. Supplies made to SEZUnit/SEZDeveloper-Without payment of Tax2. Refund application can be filed using refund application Form GST-RFD-01A & selecting a particular tax period 3. The multiple tax period application has following restrictions: a. Multiple tax period selection should be within financial year
It is humbly requested that the time limit to file GSTR-3B & GSTR-1 for the month/quarter of September 2018 may be extended to 31st January 2019 or the necessary amendments may be made in the provisions of section 16(4) and section 39(9) to allow the claim of input credit or to rectify the omissions till the due date to file the annual return or audit report.
GST Annual return to be filed once in a year, it is a consolidated information of all inward and outward supplies for tax administrator for a particular financial year. It consists of details regarding the supplies made and received in a financial year under the different tax head such as Central, State and Union Territory tax.
The HC held that if the records he seizes truly reflect the transaction and the assessee’s explanation accords with his past conduct, for example, the returns he has filed earlier, the detention is not the answer.
In re Indication Instruments Ltd. (GST AAR Haryana) The applicant has time and again not appeared under the pretext of proper communications towards the date of hearing not being received. The last Personal Hearing was provided for 09.10.2018 and when the staff enquired about the applicant’s schedule for the day’s personal hearing, the applicant vide […]
In re Sudhanshu Garg (GST AAR Uttar Pradesh) Whether ‘Bike Locks’ used for motorized Bicycle are classified and taxable under HS-8714 (Parts and Accessories of Bicycle & other Cycle). The product ‘cycle locks’ is classifiable under Chapter Heading 8714 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Chapter Heading […]
The GSTN has introduced the new RFD-01A form for Refund on Account of Excess Payment of Tax. In these article we will see the detailed analysis related to the Refund form, Rules and how to file the refund form online. √ When refund application on account of excess payment of tax can be filed? Ans. […]
This is an Unofficial English Translation of the Draft Bahrain Value Added Tax Law. Chapter 1 – Preliminary provisions Article 1 – Definitions (1) The Kingdom: The Kingdom of Bahrain including all its lands and its subsoil and territorial waters adjacent to it and the seabed, and all that is vested in sovereign rights in […]
We are summarising herewith key areas that needs due attention before filing of monthly return in Form GSTR-3B for the September month:
In the current article we will discuss about activities or transactions which shall be treated neither as a supply of goods nor a supply of services. The levy of GST comes only if the goods or services comes under the purview of supply so the below activities are not to be treated as supply hence […]
