Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Dive into the classification of Fortified Rice Kernels (FRK) under GST laws. Understand the ruling, implications, and applicable n...
Goods and Services Tax : Kerala High Court upholds the dismissal of a writ petition, ruling that the common portal can be used for GST order communications...
Goods and Services Tax : Delhi High Court restores GST registration in Rajdhani Trading Co. vs Principal Commissioner case, citing violation of natural jus...
Goods and Services Tax : Detailed analysis of the Delhi High Court judgment in Ace Cardiopathy Solutions Pvt Ltd Vs Union of India, addressing issues with ...
Goods and Services Tax : Detailed analysis of Delhi High Court's judgment on cancellation of GST registration due to non-filing of returns. Key implication...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
In re S.B. Reshellers Pvt.Ltd. (GST AAR Maharashtra) Question 1:- The activity of reshelling of old sugar mill rollers whether is treatable as a job work service under SAC 9988 or is treatable as a repair/maintenance service under SAC 9987? Answer: – The activity of reshelling of old sugar mill rollers is treatable as a repair/maintenance service […]
Person liable for obtaining GST registration as a Regular Taxpayer Every supplier shall be liable to be registered under GST Act in the State or Union territory, from where he makes a supply of goods or services or both if his aggregate turnover in a financial year exceeds prescribed limits given below. (All amounts are in […]
In this article an attempt has been made to collate some of the best practices to examine Show Cause Notice. Illustrative list are as under:- 1. Show Cause Notice should be in writing (not oral). 2. Date of issue of Show Cause Notice should be clearly written in the SCN and kindly note the date of receiving the SCN, by which mode & whom received.
The ARA, Rajasthan has pronounced judgment on 8.9.2021, in the case of RSWM Limited, Bhilwara (2021) 36 J.K.Jain’s GST & VR 316, that; ‘The applicant can’t claim ITC of GST charged by the Medical/Health Insurance Company in respect of insurance done for employees’ 1. Background. ─ Per Order No. 40-3/2020-DM-I(A) dated 15th April 2020 issued […]
SRC Chemicals Private Limited & Anr. Vs Central Board of Indirect Taxes (Bombay High Court) As petitioner did not receive the refund of IGST, petitioner approached the customs office to check the status of its refund. Petitioner No.1 was informed that unless export data was transmitted from GSTN (GST Network) to ICEGATE (Indian Customs Electronic […]
The CBIC has recently issued CIRCULAR NO. 164/20/2021-GST dt 6.10.21. In this article we submit our critical analysis and legal submissions w.r.t. treating the supply of ice-creams by ice-cream parlours as a supply of goods. I. What is Restaurant Service? The term Restaurant Service has been defined in Para 3.2 of The CIRCULAR NO. 164/20/2021-GST […]
Thane CGST arrests one person for Input Tax Credit Fraud Of Rs. 90.68 crores In a major drive initiated against fraudsters who are availing and utilizing fake Input Tax Credit (ITC) Thane Central GST Commissionerate, Mumbai CGST Zone has arrested a mastermind who had opened a firm M/s. Doshi Marketing and was operating from Bhayander […]
1. Meaning of Transfer of Development Rights (‘TDRs’) To understand the meaning of TDRs, first of all one needs to understand the working style under the real estate sector. Under this sector various kinds of Joint Development Agreements have been entered between various parties. One such type is TDRs, where landowner offers rights in his […]
Recently, many taxpayers have received notices from the GST authorities demanding interest on subsequent reversal of input tax credit (‘ITC’) wrongly availed by them. The said demands are generally pertaining to initial years of GST wherein the lawmakers and taxpayers, both were evolving to adopt the newly introduced statute. Due to the demands pertaining to […]
In re M. F. Associates (GST AAR Uttar Pradesh) Que-1 Whether providing the service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services provided to Local Authorities would be covered by Sl. Nov. 3 of Notification No. 12/2017- Central Tax(Rate) dated June 28, 2017, […]
