CGST

Menace of Rule 138E of CGST & E-way Bill Website – Blocking of E-way Bill

Goods and Services Tax - The CBIC has inserted Rule 138E in the CGST Rules which restricts generation of E-way bill by the taxpayer if the returns for a consecutive period of two months has not been furnished. Similarly, in case of composition taxpayers have not furnished the statement in FORM GST CMP-08 for two consecutive quarters. This rule has […]...

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Impact of New ITC Rule 36(4) of CGST Rules, 2017

Goods and Services Tax - Article on impact of circular No. 123/42/2019 –GST dated.11.11.2019 (Restriction in availment of input tax credit of sub-rule (4) of rule 36 of CGST Rules, 2017) under GST Law, 2017) on business community under GST Scenario. Dear Colleagues, good morning. You are all aware that CBIC has given Circular on Restriction in availment of inpu...

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Central Tax notifications form 57/2019 to 62/2019 issued on 26/11/2019

Goods and Services Tax - CBIC has issued notification No 57/2019 to 62/2019 issued on 26/11/2019 by which it has notified Due Dates of Filing Form GSTR-1 (For the Months of July 2019 to October 2019 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees), Form GSTR-7 (For the Months of July 2019 to […]...

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No ITC of CGST Paid in Other State

Goods and Services Tax - Q. Whether the Input Tax Credit of Central Tax Paid in Haryana be Available to the Applicant who is Registered in Rajasthan State? In other words, ITC of the Central tax charged in Haryana is not available as in this case both the location of the supplier and the place of supply of the services are in the State of Haryana....

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New Utilization of Input Tax Credit Rules Effective from 1st April, 2019

Goods and Services Tax - The input tax credit utilization rule has undergone a huge roller coaster ride since introduction of the Goods and Service Tax Law. Every registered taxpayer dealing with the GST would be much concerned about the input tax credit utilization rules since it directly affects its finance and working capital at a large. Stage-wise provisions ...

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Updated Central Goods and Services Tax Rules, 2017

Goods and Services Tax - This article have updated Central Goods and Services Tax Rules, 2017 / CGST Rules, 2017, which were initially released on 19th June 2017 and amended by various notifications issued from time to time. CGST Rules are updated with notifications issued till 09th October 2019. Details of Initial and Subsequent Notifications is as follows :- &n...

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CBIC issues 9 GST Circulars on 11th October 2019

Goods and Services Tax - CBIC issues 9 GST Circulars on 11th October 2019 i.e. Circular No. 113/32/2019-GST to Circular No. 121/40/2019-GST. Vide these Circulars CBIC has clarified various issues related to GST which includes Clarification regarding GST rates & classification of Goods , Scope of support services to exploration, mining or drilling of petroleum...

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CBIC issues 43 notifications on 30th September 2019

Goods and Services Tax - CBIC issues 43 notifications on 30th September 2019 to give effect to Recommendations made by GST Council in its 37th Meeting. Most of the changes are effective from 1st October 2019 and includes changes in Custom Law, CGST, IGST and UTGST Law. Changes includes changes in Rates on certain Products and Services, Applicability of Reverse [&...

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CBIC issues 6 New Notifications / Circulars / Orders on 23.04.2019

Goods and Services Tax - On 23rd April 2019 CBIC issued 3 CGST Notifications, 2 Circulars and 1 Removal of Difficulty Order. CBIC added proviso to Rule 23, Amended Rule 62 to provide rule for payment and return filing by Specified Composition dealers, Inserted Form GST CMP – 08– Statement for payment of self-assessed tax, added a new instruction to [&hell...

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CBIC issues 23 New notification on 29.03.2019- GST on Real Estate

Goods and Services Tax - CBIC issues 23 notifications / Orders on 29th March 2019 which related to new rate of CGST in the real estate (residential unit). Notifications relates to Rate of Tax payable on Real Estate Sector Services and Goods, Applicability of Reverse Charge Mechanism on Real Estate Goods and Services and also  Applicability of Reverse Charge Mech...

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Power to arrest under CGST act must be exercised with care: Gujarat HC

Vimal Yashwantgiri Goswami Vs. State of Gujarat (Gujarat High Court) - The powers of arrest under Section 69 of the Act, 2017 are to be exercised with lot of care and circumspection. Prosecution should normally be launched only after the adjudication is completed....

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Reasonable opportunity to rectify Tran-2 should be allowed

Optival Health Solutions Pvt Ltd Vs UOI (Calcutta High Court) - Optival Health Solutions Pvt Ltd Vs UOI (Calcutta High Court) Petitioners have sought a direction upon the respondents to allow them to revise/rectify their Form GST TRAN-2 electronically or manually – Petitioners contend that the present scheme of things does not allow rectification or revision o...

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Provisional attachment not sustainable if dealer is not a fly by night operator

Patran Steel Rolling Mill Vs Assistant Commissioner of State Tax (Gujarat High Court) - If the dealer is a fly by night operator or a habitual offender or does not have sufficient means to pay the dues that may arise upon assessment, such action may be justified. Such drastic powers under section 83 of the Act should not be exercised as a matter of course, but only after due applicatio...

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Maruti Case: No reduction in GST Rate- Section 171 not attracted

Kerala State Screening Committee on Anti-profiteering Vs M/s. Maruti Suzuki India Ltd (National Anti-Profiteering Authority) - M/s Maruti Suzuki India Ltd. Vs Director General Anti-Profiteering Central Board of Indirect Tax (National Anti-Profiteering Authority) We have carefully considered the DGAP’s Report and the documents placed on record to examine whether there was any reduction in the rate of tax during the imp...

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GST Bogus Bill Scam: Session Court Cancels Bail of accused in 200 Crore Bill Scam

Commissioner of Central Tax, GST Delhi (West) Vs Rajesh Jindal (Patiala House Court) - Commissioner of Central Tax, GST Delhi (West) Vs Rajesh Jindal (CGST Delhi) As already noted, not only there are serious allegations against the accused/ respondent of his having made fictitious sales of value of more than Rs. 200 crores and having consequently caused loss to the government of the ...

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CBIC notifies transition plan for J&K reorganization w.e.f. 31.10.2019

Notification No. 62/2019 – Central Tax [G.S.R. 879(E)] - (26/11/2019) - CBIC notifies transition plan with respect to J&K reorganization w.e.f. 31.10.2019 Notification No. 62/2019 – Central Tax dated 26th November, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 62/2019 – Central ...

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Due date of filing GSTR-3B for J&K registered persons (Oct 19)

Notification No. 61/2019–Central Tax [G.S.R. 878(E)] - (26/11/2019) - CBIC extends due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 Notification No. 61/2019 – Central Tax dated 26th November, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxe...

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Due date of filing GSTR-3B for J&K registered persons (July 19 to Sep 19)

Notification No. 60/2019 – Central Tax [G.S.R. 877(E)] - (26/11/2019) - CBIC extends due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 Notification No. 60/2019 – Central Tax dated 26th November, 2019. Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes a...

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Due date of filing GSTR-7 for J&K registered persons (July 19 to Oct 19)

Notification No. 59/2019–Central Tax [G.S.R. 876(E)] - (26/11/2019) - CBIC extends due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019 Notification No. 59/2019 – Central Tax dated 26th November, 2019. Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and ...

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Due date of filing Monthly (OCT,19) GSTR-1 for J&K registered persons

Notification No. 58/2019–Central Tax [G.S.R. 875(E)] - (26/11/2019) - CBIC extends the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019 Notification No. 58/2019 – Central Tax dated 26th November, 2019. Government of India Ministry of Financ...

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Recent Posts in "CGST"

Menace of Rule 138E of CGST & E-way Bill Website – Blocking of E-way Bill

The CBIC has inserted Rule 138E in the CGST Rules which restricts generation of E-way bill by the taxpayer if the returns for a consecutive period of two months has not been furnished. Similarly, in case of composition taxpayers have not furnished the statement in FORM GST CMP-08 for two consecutive quarters. This rule has […]...

Read More

Impact of New ITC Rule 36(4) of CGST Rules, 2017

Article on impact of circular No. 123/42/2019 –GST dated.11.11.2019 (Restriction in availment of input tax credit of sub-rule (4) of rule 36 of CGST Rules, 2017) under GST Law, 2017) on business community under GST Scenario. Dear Colleagues, good morning. You are all aware that CBIC has given Circular on Restriction in availment of inpu...

Read More

Central Tax notifications form 57/2019 to 62/2019 issued on 26/11/2019

57/2019 to 62/2019 of Central Tax (26//1/1/20)

CBIC has issued notification No 57/2019 to 62/2019 issued on 26/11/2019 by which it has notified Due Dates of Filing Form GSTR-1 (For the Months of July 2019 to October 2019 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees), Form GSTR-7 (For the Months of July 2019 to […]...

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No ITC of CGST Paid in Other State

Q. Whether the Input Tax Credit of Central Tax Paid in Haryana be Available to the Applicant who is Registered in Rajasthan State? In other words, ITC of the Central tax charged in Haryana is not available as in this case both the location of the supplier and the place of supply of the services are in the State of Haryana....

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CBIC notifies transition plan for J&K reorganization w.e.f. 31.10.2019

Notification No. 62/2019 – Central Tax [G.S.R. 879(E)] (26/11/2019)

CBIC notifies transition plan with respect to J&K reorganization w.e.f. 31.10.2019 Notification No. 62/2019 – Central Tax dated 26th November, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 62/2019 – Central Tax New Delhi, the 26th November, 2019 G...

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Due date of filing GSTR-3B for J&K registered persons (Oct 19)

Notification No. 61/2019–Central Tax [G.S.R. 878(E)] (26/11/2019)

CBIC extends due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 Notification No. 61/2019 – Central Tax dated 26th November, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 61/2019 ...

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Due date of filing GSTR-3B for J&K registered persons (July 19 to Sep 19)

Notification No. 60/2019 – Central Tax [G.S.R. 877(E)] (26/11/2019)

CBIC extends due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 Notification No. 60/2019 – Central Tax dated 26th November, 2019. Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 60/2019 – ...

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Due date of filing GSTR-7 for J&K registered persons (July 19 to Oct 19)

Notification No. 59/2019–Central Tax [G.S.R. 876(E)] (26/11/2019)

CBIC extends due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019 Notification No. 59/2019 – Central Tax dated 26th November, 2019. Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 59/2019 – Cen...

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Due date of filing Monthly (OCT,19) GSTR-1 for J&K registered persons

Notification No. 58/2019–Central Tax [G.S.R. 875(E)] (26/11/2019)

CBIC extends the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019 Notification No. 58/2019 – Central Tax dated 26th November, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board ...

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Due date of filing Monthly GSTR-1 for J&K Taxpayers (July 19 to Sep 19)

Notification No. 57/2019–Central Tax [G.S.R. 874(E)] (26/11/2019)

CBIC extends the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 vide Notification No. 57/2019 – Central Tax dated 26th November, 2019. Government of India Ministry of Finance (Department of [...

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