CGST

Making bullet proof body building on motor vehicles is a ‘service’ & taxable @18%

Goods and Services Tax - The Hon’ble AAR Rajasthan in M/s. Jeet & Jeet Glass and Chemicals Private Limited [Advance Ruling No. RAJ/AAR/2020-21/08 decided on August 24, 2020] held that the activity of job work consisting of bullet proof body building on the motor vehicles provided by the Principal is a supply of service and attracts GST @18% (9% CGST +9% [&...

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Direction to UOI & CBDT – Exercise of power under CGST Section 83

Goods and Services Tax - Direction to Union of India (UOI) and CBDT for issuing appropriate instructions or guidelines to the exercise of power under Section 83 of the CGST Act, 2017 Generally, in each and every matter in which proceedings under Section 67 of the CGST Act, 2017 are initiated, an order of provisional attachment of the bank accounts […]...

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GST Amendment Proposed In Finance Bill 2021

Goods and Services Tax - As the day progresses we professionals are going through lot of GST amendments, circulars, notifications etc .and yet we are finding it how to make it good and simple tax for our clients .In this budget, the main focus of government was to collect tax overruling all previous supreme court judgments or high courts judgements. […]...

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Analysis of GST Proposals in Union Budget 2021-New perspective

Goods and Services Tax - Today I am discussing Major GST Proposals in Union Budget 2021 in very simplified manner-  Analysis of Proposed Provisions related to CGST ACT- ♠ Section 7(1)(a) –New clause inserted (aa) – Supply includes supply of goods or services by clubs or associations to its members and that to retrospective effect -01.07.2017 ,for cash ,def...

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Professional Approach Towards amendment in GST

Goods and Services Tax - Article discusses Proposed Amendment in GST (CGST & IGST) vide Union Budget 2021. CGST Act, 2017 1. Insertion of clause (aa) to Section 7(1): Sec. 7(1)(aa) is sought to be inserted so as to ensure levy of tax on activities or transactions involving the supply of goods or services by any person, other than an […]...

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Reinstate Audit Provisions Under GST Laws

Goods and Services Tax - One of the changes proposed in the budget vide Section 101 & 102 of the Finance Act. 2021 is deletion of sub-section (5) of Section 35 of the CGST Act 2017 and substitution of Section 44 of the CGST Act 2017. Before this amendment was proposed, it was mandatory for every registered person whose Aggregate turnover exceeded Rs. 2 Crores in ...

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Central Goods and Services Tax Act, 2017 As on Updated 10.11.2020

Goods and Services Tax - THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (12 OF 2017) AS AMENDED BY THE :- THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 (NO. 26 OF 2017); THE FINANCE ACT, 2018 (NO. 13 OF 2018); THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (NO. 31 OF 2018); THE […]...

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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 03rd April 2020. Details of Initial and Subsequent Notifications is as follows :- S. [...

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CBIC issues 9 GST Notification & one Instruction on 24.06.2020

Goods and Services Tax - CBIC has issued one GST Instruction, Two IGST Notifications, 6 CGST Notifications and one UTGST Notification on 24th June 2020. Notifications are for notifying relaxation in GST Interest Rate & Late Fees with respect to Form GSTR 3B, For notifying Waiver of Late Fees for GSTR 1, Notification of Due dates of GSTR 3B, Amendment [&hellip...

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CGST Act with Rules updated Upto 04-04-2020 (Section 67 to 174)

Goods and Services Tax - In Part one Author updated Section 1 to 66 of CGST Act 2017 as on 04.04.2020.  Author taken CGST ACT, 2017 and GST Rules published in various sites as source files and compiled the booklet with Sections and appended the related rules below each section. CGST Act with Rules – Updated Upto 04-04-2020 (Section 1 […]...

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Denial of refund of IGST to Advance-Authorisation holders is valid but operates prospectively w.e.f October 23, 2017

Cosmo Films India Vs Union of India & Ors. (Gujarat High Court) - The Hon’ble HC, Gujarat in Cosmo Films India v. Union of India & Ors. [R/SLP No. 15833/2018 dated October 20, 2020] upheld the validity of rule 96(10) of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”) and rules that notification is required to be made applicable prospectivel...

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HC directs GST Department to refund Amount of Bank Grantee Encashed

LM Wind Power Blades India Pvt. Ltd. Vs. State of Maharashtra (Bombay High Court) - LM Wind Power Blades India Pvt. Ltd. Vs. State of Maharashtra (Bombay High Court) Learned counsel for the petitioner submits that action of respondent No. 4 in encashing the bank guarantees without waiting for expiry of the appeal period is wholly illegal and should be declared as such by this court...

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SEZ Units Entitled to Claim Refund of Unutilized IGST Credits

Britannia Industries Limited Vs Union of India (Gujarat High Court) - High Court observed that as per the definition of ISD under Section 2(61) of CGST Act and facts of the present case, it is not possible for a supplier of goods and services to file a refund application to claim refund of input tax credit distributed by ISD....

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Delhi HC grant Refund along with Interest in case of Zero Rated Supply after 15 days

Jian International Vs Commissioner of Delhi Goods And Services Tax (Delhi High Court) - The issue under consideration is whether the non issuance of refund after 7 days from the date of acknowledgment in case of zero rated supply u/s 90 is justified in law?...

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Builder denied benefit of ITC to buyers of flats and shops: NAA

Smt. Shubhra Vipin Gajbhiye Vs Pyramid Arcades Pvt. Ltd (National Anti-Profiteering Authority) - Smt. Shubhra Vipin Gajbhiye Vs Pyramid Arcades Pvt. Ltd (National Anti-Profiteering Authority) It is established from the perusal of the above facts that the Respondent has benefited from the additional ITC to the extent of 4.52% of the turnover during the period from July, 2017 to December, 2018 a...

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CBIC amends Jurisdiction of Commissioner Appeals for New Delhi & Mumbai

Notification No. 02/2021-Central Tax [G.S.R. 18(E)] - (12/01/2021) - CBIC vide Notification No. 02/2021-Central Tax amends Jurisdiction of Principal Chief Commissioner/Chief Commissioner of Central Tax in terms of Commissioner (Appeals)and Additional Commissioner (Appeals) for New Delhi & Mumbai. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIR...

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GSTR-3B not filed – GSTR 1 Cannot be filed

Notification No. 01/2021–Central Tax - (01/01/2021) - Central Goods and Services Tax (Amendment) Rules, 2021. a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months;...

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Due date of GST compliance by Authority extended to 31.03.2021

Notification No. 91/2020-Central Tax [G.S.R. 759(E).] - (14/12/2020) - Notification No. 91/2020 – Central Tax dated 14.12.2020 Seeks to extend due date of compliance by any authority and for actions in respect of anti-profiteering measures under GST which falls during the period from 20.03.2020 to 30.03.2021 till 31.03.2021. MINISTRY OF FINANCE (Department of Revenue...

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CBIC notifies time limit for furnishing FORM GSTR-1

Notification No. 83/2020–Central Tax/S.O. 699(E) - (10/11/2020) - Time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeedin...

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CBIC exempt CGST on satellite launch services

Notification No. 05/2020-Central Tax (Rate) [G.S.R. 643(E).] - (16/10/2020) - To amend notification No. 12/2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. Notification No. 05/2020 – Central Tax (Rate) dated 16th October, 2020. Government of ...

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Recent Posts in "CGST"

Making bullet proof body building on motor vehicles is a ‘service’ & taxable @18%

The Hon’ble AAR Rajasthan in M/s. Jeet & Jeet Glass and Chemicals Private Limited [Advance Ruling No. RAJ/AAR/2020-21/08 decided on August 24, 2020] held that the activity of job work consisting of bullet proof body building on the motor vehicles provided by the Principal is a supply of service and attracts GST @18% (9% CGST +9% [&...

Read More

CGST Act 2017 Updated Till 28th March 2021- Free E-Book

In this Article Author compiled  CGST Act 2017 with all notification / Acts issued and changes which occurred till Till 28th March 2021. Books contains all Section of CGST Act 2017 updated with changes till 28th March 2021. Earlier Versions CGST Act 2017 Updated Till 3rd January 2021- Free E-Book CGST Act 2017 Updated Till […]...

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Reinstate Audit Provisions Under GST Laws

One of the changes proposed in the budget vide Section 101 & 102 of the Finance Act. 2021 is deletion of sub-section (5) of Section 35 of the CGST Act 2017 and substitution of Section 44 of the CGST Act 2017. Before this amendment was proposed, it was mandatory for every registered person whose Aggregate turnover exceeded Rs. 2 Crores in ...

Read More

Direction to UOI & CBDT – Exercise of power under CGST Section 83

Direction to Union of India (UOI) and CBDT for issuing appropriate instructions or guidelines to the exercise of power under Section 83 of the CGST Act, 2017 Generally, in each and every matter in which proceedings under Section 67 of the CGST Act, 2017 are initiated, an order of provisional attachment of the bank accounts […]...

Read More

GST Amendment Proposed In Finance Bill 2021

As the day progresses we professionals are going through lot of GST amendments, circulars, notifications etc .and yet we are finding it how to make it good and simple tax for our clients .In this budget, the main focus of government was to collect tax overruling all previous supreme court judgments or high courts judgements. […]...

Read More

Analysis of GST Proposals in Union Budget 2021-New perspective

Today I am discussing Major GST Proposals in Union Budget 2021 in very simplified manner-  Analysis of Proposed Provisions related to CGST ACT- ♠ Section 7(1)(a) –New clause inserted (aa) – Supply includes supply of goods or services by clubs or associations to its members and that to retrospective effect -01.07.2017 ,for cash ,def...

Read More

Professional Approach Towards amendment in GST

Article discusses Proposed Amendment in GST (CGST & IGST) vide Union Budget 2021. CGST Act, 2017 1. Insertion of clause (aa) to Section 7(1): Sec. 7(1)(aa) is sought to be inserted so as to ensure levy of tax on activities or transactions involving the supply of goods or services by any person, other than an […]...

Read More

CBIC amends Jurisdiction of Commissioner Appeals for New Delhi & Mumbai

Notification No. 02/2021-Central Tax [G.S.R. 18(E)] 12/01/2021

CBIC vide Notification No. 02/2021-Central Tax amends Jurisdiction of Principal Chief Commissioner/Chief Commissioner of Central Tax in terms of Commissioner (Appeals)and Additional Commissioner (Appeals) for New Delhi & Mumbai. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) Notification No....

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GSTR-3B not filed – GSTR 1 Cannot be filed

Notification No. 01/2021–Central Tax 01/01/2021

Central Goods and Services Tax (Amendment) Rules, 2021. a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months;...

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Input Tax Credit Dilemma: Analysis of 14th Amendment to CGST Rules, 2017

Cases of tax evasion and frauds have significantly increased under the GST regime since its implementation and especially the cases of fake invoicing to wrongfully avail the Input Tax Credit (ITC) are rising rapidly, which has become a major cause of concern for the government. Alone in the month of November, 2020, hundreds of arrests wer...

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