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...
The time limit for furnishing the declaration in FORM GST ITC04 in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to December, 2018 Extended till the 31st March, 2019. Seeks to extend the due date for furnishing FORM ITC-04 for the period from […]
Waiver of the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018 but furnishes the said returns between the period from 22nd December, 2018 to 31st March, 2019. Seeks to fully waive the amount of late fees leviable on account of delayed furnishing […]
Waiver of the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 but furnishes the said returns between the period from 22nd December, 2018 to 31st March, 2019. Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully […]
Waiver of The amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 but furnishes the said returns between the period from 22nd December, 2018 to 31st March, 2019. Seeks to fully waive the amount of late fees leviable on account of delayed furnishing […]
Fourteenth amendment to the CGST Rules, 2017 by which CBIC notified following forms- FORM-GST-RFD-01 –Application for Refund Applicable for casual or non-resident taxable person, tax deductor, tax collector, unregistered person and other registered taxable person) FORM-GST-RFD-01 A- Application for Refund (Manual)- (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and […]
TDS Applicability for supplies from Govt/PSUs to Govt/PSUs Supplies made by Government Departments, local governments, government agencies and PSUs to one another Exempted from TDS. Thus, all persons who are required to deduct TDS, when receiving supply amongst themselves, will not have to deduct TDS Seeks to exempt supplies made by Government Departments and PSUs […]
Notification No. 72/2018-Central Tax- The time limit for furnishing the return in FORM GSTR-1 for the newly migrated taxpayers. For the period from July, 2017 to February, 2018 Extended to 31st day of March, 2019. Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated […]
Notification No. 71/2018-Central Tax- The time limit for furnishing the return in FORM GSTR-1 for the newly migrated taxpayers. For the period from July, 2017 to February, 2018 Extended to 31st day of March, 2019. Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated […]
Notification No. 70/2018-Central Tax- The time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. For the period from July, 2017 to February, 2019 Extended to 31st day of March, 2019. Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers extended vide […]
Notification No. 69/2018-Central Tax- The time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. For the period from July, 2017 to February, 2019 Extended to 31st day of March, 2019. Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers vide Notification […]
