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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...
Union Of India Vs The Commissioner, Trade Tax, U.P. Lucknow (Allahabad High Court) In the present case it is an admitted fact that the revisionist disputed the liability of payment of tax and that the revisionist never admitted liability to pay any tax on the transaction in question and this fact that the revisionist is […]
When it comes to return filing one question always hinders into the minds of the taxpayer that in case of no transactions, is it mandatory to file the NIL GST return?
The carry forward of the balance of education cess and SHE cess in the GST regime has been a point of discussion for a long time. Although, we had explained in our earlier update that there is no legal prohibition in the CGST Act, 2017 as regards carry forward of the cenvat credit balance of education cess and SHE Cess
All about GST on Mess Services provided by educational institutions Question:- Whether mess services supplied by an educational institute to its students, faculty and staff is taxable under GST Act? Answer:- Service Tax Regime:- Notification No. 25/2012-Service Tax dated 20/06/2012 (Mega exemption) at sl. no. 9 had exempted the following services:- “Services provided to or by […]
n the present petition, the petitioners who are themselves active tax consultants and tax practitioners have challenged the vires of section 47 of CGST Act. They are obviously indirectly concerned with the same. As noted, they pointed out that there are millions of dealers who would be adversely affected by the provisions made therein.
GSTN has launched a new format for the composite tax payers GSTR-4 return in online mode. It’s a very easy for the taxpayer to choose the options according to the choice and then file the return. In this article we will see what are the changes has been done in the GSTR-4 return. The step […]
CGST-AMENDMENT-ACT-2018 Some of the changes have been made retrospective w.e.f 1st July, 2017 The Act shall come into force on a later date which shall be notified Amended Sections and New Section S.No. Section Description S.No. Section Description 1 2 Definitions 15 35 Accounts and other records 2 7 Scope of supply ( w.e.f. 1st […]
In this write up general and point wise observations regarding annual gst return notified vide Notification 39/2018-CT dated 04-09-2018 are provided
A. FAQs on GSTR-11 – Statement of inward supplies by persons having Unique Identification Number (UIN). Q.1 What is Form GSTR-11? Ans: Form GSTR-11 is to be filed by persons who have been assigned a Unique Identity Number (UIN). It is a statement of inward supply of goods or services or both received by an […]
Present article highlights the basic provisions of the late fee as contained under section 47 of the Central Goods and Service Tax Act, 2017 and the current position thereon.
