Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...
Goods and Services Tax : The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction ex...
Goods and Services Tax : The Court ruled that interest cannot be imposed in adjudication if it was not specified in the show cause notice. The decision rei...
Goods and Services Tax : The issue involved taxation of intermediary services based on supplier location. The amendment shifts place of supply to recipient...
Goods and Services Tax : Failure to serve notices at the updated registered address invalidates GST proceedings. The Court emphasized strict adherence to p...
Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...
Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...
Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...
Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...
Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...
Goods and Services Tax : The court examined whether tax paid during investigation can be treated as voluntary. It ruled that authorities must investigate c...
Goods and Services Tax : The case addressed denial of refund of VAT pre-deposit made through ITC. The Court held that Section 142(6) mandates cash refund a...
Goods and Services Tax : Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C pr...
Goods and Services Tax : India cuts excise duty on petrol and diesel to offset global oil price surge amid war. Move aims to reduce fuel costs, curb inflat...
Goods and Services Tax : The issue involved inability to access documents leading to ex parte assessment. The Court granted interim relief by reducing the ...
Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...
Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...
Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...
Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...
Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...
Whether Goods Transport Agency (GTA) services availed for transportation of goods from place of removal to buyer’s premises will be considered as input service within ambit of Rule 2(l) of Cenvat Credit Rules, 2004?
For understanding key highlights of the Budget, Mr. Bimal Jain has recorded a Video Presentation on Union Budget, 2018, discussing the various amendments brought/proposed in Indirect Taxes along with suggesting the GST road map which could have been the part of Budget.
CA Bimal Jain Mr. Arun Jaitley today presented the final full budget of Modi government before the country goes to polls next year, amid subdued economic growth and challenging fiscal situation. Given that rural India constitutes two-thirds of the country’s population, the agricultural sector is generously rewarded in this Budget along with education, healthcare and […]
With less than a week to go for the E-Way Bill to become a mandatory requirement for inter-state movement of the taxable goods under GST from February 1, 2018, it is time to gear up to understand provisions of E-Way Bill Rules and the procedure to register and generate E-Way Bill on the common portal to ensure its smooth roll out for the Company.
High Court of Delhi held Section 9(2)(g) of Delhi VAT Act to the extent it disallows Input tax credit to purchaser due to default of selling dealer in depositing tax, as violative of Articles 14 and 19(1)(g) of Constitution of India.
With the conclusion of the 25th GST Council meet on January 18, 2018, the gist of the key takeaways from the meeting are as under: Policy Changes 1. Late fee payable by any registered person for failure to furnish following returns has been reduced to Rs. 50/- per day [and Rs. 20/- per day in case of Nil return] from Rs. 200/- per day:
It is clarified that supply of food or drink provided by a mess or canteen is taxable at 5% without Input Tax Credit. No GST on hostel services provided by Educational Institutions
1. Time limit for filing GSTR-1 for small taxpayers on Quarterly basis i.e. Turnover upto Rs. 1.5 Cr in preceding F.Y. or in the current F.Y. has been extended vide Notification No. 71/2017– Central Tax dated December 29, 2017.
Department of Revenue Vide Circular No. 27/01/2018- Central Tax dated January 05, 2018 has issued various FAQ’s for clarifying levibility of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
Rationalization of GST rates on certain goods: The Central Government vide Notification No. 41/2017 – Central Tax (Rate) dated November 14, 2017 has amended Notification No. 01/2017 – Central Tax (Rate) dated June 28, 2017 to, inter-alia, reduce GST rate on approximately 177 items earlier falling in 28% slab to 18% slab, leaving only 50 items that will still be taxed at GST rate of 28%.
