Goods and Services Tax : Detailed analysis of Notification 8/2025-Central Tax on late fee waiver for delayed filing of Form GSTR-9C. Key conditions, applic...
CA, CS, CMA : Comprehensive summary of income tax, GST, customs, SEBI, DGFT, EPF, and SC rulings from notifications and circulars issued between...
Goods and Services Tax : Explore GST ITC eligibility for foreign travel benefits provided to distributors or customers under incentive schemes and the cond...
Goods and Services Tax : Explore the significance of GSTR 9 and GSTR 9C in GST compliance, as clarified by judicial rulings. Learn about key cases and the ...
Goods and Services Tax : Learn about GST amnesty provisions for waiving interest, penalties, and regularizing ITC under Section 16(4) of CGST Act. Apply by...
Finance : CBI apprehends CGST Superintendent in Indore for Rs. 15K bribe and EPFO officials in Baddi for Rs. 10 lakh bribe. Investigations a...
Goods and Services Tax : Mumbai court sentences former CGST Superintendent and his wife to 2-4 years in prison for possessing disproportionate assets. Tota...
Goods and Services Tax : CBI charges former CGST Asst. Commissioner and arrests 5, including a Principal Commissioner of Income Tax, in two separate briber...
Income Tax : Join our live course from Aug 23-25, 2024, to master tax audits, including Form 3CD, financial statements, and GST, with practical...
Goods and Services Tax : Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise fi...
Goods and Services Tax : Delhi High Court stays operation of a GST order under Section 73 due to alleged duplication in tax claims for April 2018-March 201...
Goods and Services Tax : Delhi High Court ruled charitable institution's activities prima facie do not qualify as taxable supply or business under the CGST...
Goods and Services Tax : Chhattisgarh High Court granted bail as no incriminating has been recovered at the instance of the present applicant in the matte...
Goods and Services Tax : Patna High Court rules on extension of limitation for GST assessment orders in Barhonia Engicon Pvt Ltd case, addressing pandemic-...
Service Tax : CESTAT Allahabad held that claim of cash refund of service tax paid under RCM not admissible since CENVAT Credit was never claimed...
Goods and Services Tax : New CGST amendment introduces temporary identification numbers for non-registered taxpayers required to make payments, effective f...
Goods and Services Tax : Notification 08/2025 updates the definition of "specified premises" under CGST, effective April 2025, aligning with previous tax r...
Goods and Services Tax : Notification 07/2025 amends Central Tax rates by specifying exclusions for body corporate and composition levy opt-ins under GST p...
Goods and Services Tax : CBIC exempts GST on contributions by insurers to the Motor Vehicle Accident Fund for compensation to accident victims, effective f...
Goods and Services Tax : New GST amendments for hotel accommodation and restaurant services will be effective from April 1, 2025, linking rates to accommod...
CBIC clarifies on Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts from individual donors vide Circular No. 116/35/2019-GST Dated: 11th October, 2019. Circular No. 116/35/2019-GST F.No. 354/136/2019-TRU Government of India Ministry of Finance Department of […]
Various representations have been received seeking clarification on issues relating to GST on airport levies and to clarify that airport levies do not form part of the value of services provided by the airlines and consequently no GST should be charged by airlines on airport levies. CBIC clarifies the issues vide below Circular No. 115/34/2019-GST […]
CBIC clarifies on the scope of the entry ‘services of exploration, mining or drilling of petroleum crude or natural gas or both’ at Sr. No. 24 (ii) of heading 9986 in Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 vide Circular No. 114/33/2019-GST Dated: 11th October 2019. Circular No. 114/33/2019-GST F.No. 354/136/2019-TRU Government of India […]
CBIC clarifies in in respect of applicable GST rates on the following items: (i) Classification of leguminous vegetables such as grams when subjected to mild heat treatment (ii) Almond Milk (iii) Applicable GST rate on Mechanical Sprayer (iv) Taxability of imported stores by the Indian Navy (v) Taxability of goods imported under lease. (vi) Applicable […]
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 […]
Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017 vide Notification No. 25/2019-Central Tax (Rate) dated 30th September, 2019. Service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or […]
Seeks to amend notification No. 7/2019 – Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement vide Notification No. 24/2019-Central Tax (Rate) dated 30th September, 2019. GST under RCM on purchase of cement by a promoter from an unregistered supplier Cement falling in chapter heading 2523 in the first […]
Notification No. 23/2019-Central Tax (Rate) dated 30th September, 2019 Time of liability with respect to development rights supplied on or after 1st April, 2019 Seeks to amend notification No. 4/2018 – Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. For […]
Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 22/2019-Central Tax (Rate) dated 30th September, 2019. Additional services covered under Reverse Charge Mechanism (RCM) Nature of Service Service Provider Person […]
Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019 vide vide Notification No. 21/2019-Central Tax (Rate) dated 30th September, 2019. Exemption to Services Following Services exempted‑ Heading 9967 or 9985- Services by way of storage or warehousing of cereals, pulses, […]
