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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 : 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 : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...
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...
Major Amendments proposed in CGST Act, 2017, IGST Act, 2017 and the GST (Compensation to States) Act, 2017 vide recently released Draft proposals for amending GST Laws which was open for public comments till 15th July 2018. Section 2(4)- Adjudicating Authority National Anti-Profiteering Authority constituted by the Central Government under section 171 of the CGST […]
GST is significantly different from the previous tax system as it is a destination –based tax Supply of goods under Bill TO & Ship TO scenario is very much important and needs to consider whether the transaction is within the state or outside the state.
This publication of E-way Bill has been specifically designed to provide in-depth knowledge of provisions pertaining to E-way bill under GST in a simplified manner. It covers all the nitty-gritty of the e-way bill in theoretical and practical manner.
M/s. Spentex Industries Ltd. (hereinafter referred to as the Applicant), having its registered office at 51-A, B & C, Sector-Ill, Industrial Area, Pithampur Distt. Dhar (M.P.), are engaged in the manufacture of Textile Yarn. The Applicant are registered with the GSTN holding GSTIN 23AADCK3039P2ZC.
Articles explains Conditions to avail Input tax credit under GST, Important Points related to Input tax credit under GST, Input Tax Credit if Depreciation been claimed on Tax Amount, Due Date for Input tax credit under GST and Documents for availing Input tax credit under GST. Section 16 of CGST Act, 2017 laid down the eligibility and […]
Articles discusses Provisions related to Annual GST Audit, meaning of word ‘Audit’ used in GST Law, Class of registered persons liable for GST Audit, Timelines for concluding GST Audit and requirement for furnishing GST Audit report along with audited annual accounts and a reconciliation statement, Consequence of failure to submit Annual GST return and Issues associated with GST Audit.
K. Vinod Chandran Vs Ashok Menon (Kerala High Court) The impugned judgments in the above appeals disposed of a batch of writ petitions as also writ petitions, individually, filed by the assessee-petitioners against notices issued for assessment under the Kerala Value Added Tax Act, 2003 (for brevity “KVAT Act”). The issues raised being identical, reference […]
The Advisory No. 1 was issued vide OM dated 4.6.2018 in respect of GST Refunds which are sanctioned by the field CGST Commissionerates and are processed manually for payment by the field Pay & accounts Offices through PFMS Portal. Certain practical difficulties have been reported to be faced by the field Commissionerates in respect of GST Refunds especially in the matter of sanctions issued by the State Tax Authorities.
While admitting a petition challenging the provisions of Central Goods and Services Tax (GGST) Act which restricts the time limit for filing and revising of GST Tran 1 to the extent of only 180 days from the appointed day, the Gujarat High Court has issued notices to Centre and GST Council.
E commerce operator is only acting as an agent and not covered by the anti-profiteering clause. However, it has observed the excess tax collected from customers were not refunded when rate of change took place for some of the products on 15th Nov 2017 in GST