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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 : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...
Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...
Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...
Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...
Goods and Services Tax : Understand the ruling on GST input tax credit for demo cars used in business. Detailed analysis of the Sai Service Pvt. Ltd. case ...
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...
1. To speed up the vaccination drive against COVID – 19, Government has permitted private hospitals to procure and administer the vaccines. Revised Guidelines for implementation of National COVID Vaccination Program issued on 8th June 2021 provides as under: “The price of vaccine doses for private hospitals would be declared by each vaccine manufacturer, and […]
In re Adani Enterprises Limited (GST AAR Madhya Pradesh) Q1. Whether the services of construction of the R&R Colony supplied by the Applicant would be taxed as a part of the composite supply of mining service or the same would be taxed separately as a supply of works contract service. In respect of 1st question, […]
In re Gwalior Development Authority (GST AAR Madhya Pradesh) Q1. We are providing residential land on lease basis for which we are charging or receiving lease premium whether GST is leviable or not? It is well accepted that in the case of ambiguity in a provision of law, the interpretation shall be liberal. However, in […]
In re SHV Energy Private Limited (GST AAR Telangana) 1. Whether sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for Supplier Gas System installed at the customer premises to store the LPG which is a condition precedent for supply of LPG be treated as composite supply […]
The Central Goods and Services Act 2017, was admittedly an Act which drew inspiration from the earlier laws, and also brought in concept to nullify issues brought up due to jurisprudence of past Acts. But, while trying to iron out the wrinkles of the past, could it have unintentionally brought in issues for the future? […]
Facility to file annual return in Form GSTR-9 for FY 2020-21 is now available. Please ensure that all applicable returns of the said year have been filed before attempting to file the said return. Following detailed questions pertains to GSTR-9 for FY 2020-21:- Who is required to file GSTR-9 for FY 2020-21? Every registered person (other than those registered persons […]
Hon’ble High Court of Kerala has declared that the proper officer is not vested with any power to cancel registration certificate of a dealer, for reasons not prescribed U/s. 29 (2) of the Central Goods & Services Tax Act/State Goods & Services Tax Act, 2017 (CGST Act & SGST Act).
A short time ago, the Central Board of Indirect Taxes and Customs issued the Central Goods and Services Tax (Sixth Amendment) Rules, 2021 that amended Central Goods and Services Tax Rules, 2017. Various amendments have been made in Rule 80 of CGST Rule pertaining to Annual Return (FORM GSTR-9) and Statement of Reconciliation (FORM GSTR-9C). […]
The Hon’ble Madras High Court in the case of M/s F1 Components Pvt. Ltd. v. The State Tax Officer, Chennai [W.P. No.6631 of 2021 And WMP No.7188 of 2021, dated July 09, 2021] partly set aside the order passed by the Revenue Department to the extent that interest on remittances by way of adjustment of […]
In re Sri Avantika Contracts (I) Limited (GST AAR Telangana) 1. Whether the construction of Institute of Security and Law Enforcement studies at Addu City in Maldives, constructed for Government of Maldives under an Memorandum of Understanding between India and Maldives falls within the GST net? The applicant who is the supplier of service & […]