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Goods and Services Tax - E-way bills is an electronic document generated for the specific movement of goods from one place to another and of value more than Rs. 50,000. In the background of decrease in collection of GST revenue, Govt has implemented Rule 138E of CGST rules from 1st December 2019 as per which if taxpayer has not filed […]...
Read MoreGoods and Services Tax - Notification No. 75/2019–Central Tax Dated: 26th December, 2019 Blocking of E-way Bills for non-furnishing of GSTR-1 With effect from the 11th January, 2020, in rule 138E, after clause (b), the following clause shall be inserted, namely:- “(c) being a person other than a person specified in clause (a), has not furnished the statement ...
Read MoreGoods and Services Tax - In this meeting taxpayers did receive their Christmas gifts wherein recommendations were made for extension of due date and also some procedural decisions were taken. The gifts given by stressful Santa Claus seems to be affected by 40% drop in revenue....
Read MoreGoods and Services Tax - Article explains Extension in Due Date of GST Returns , Decisions regarding restriction on availment of Provisional ITC in GSTR-3B, Late fee waiver on GSTR-1, Formation of Grievance Redressal Committees (GRC) and GST Rate revision as per 38th GST Council Meeting Decisions Held on 18th December 2019. 1. Extension in Due Date of GST Returns...
Read MoreGoods and Services Tax - This article covers all other provisions and related issues of e way bill generation clarified by Government from time to time vide circulars / FAQ etc. Article explains Generation Of E Way Bill – (Part A) Directly From System, Blocking Of E Way Bill Generation, Unblocking Of E Way Bill Generation, E Way Bill For […]...
Read MoreGoods and Services Tax - Due date for annual return in FORM GSTR-9 and reconciliation statement in FORM GSTR-9C for FY 2017-18 to be extended to 31.01.2020. Input tax credit to the recipient in respect of invoices or debit notes that are not reflected in his FORM GSTR-2A shall be restricted to 10 per cent of the eligible credit available in respect of invoices or...
Read MoreGoods and Services Tax - PRESS RELEASE 8000 taxpayers file returns in 4 days of blocking of eway bill Blocking of e way bill on non-tiling of GST Returns has been implemented from November 28th, 2019, The NIC Karnataka in association with GSTN has developed a module in e-way bill system. where in the tax payers who have not filed […]...
Read MoreGoods and Services Tax - The user will be alerted while generating e-waybills in case the entered GSTIN has not filed the Returns for the past 2 successive months as this GSTIN will be blocked for generation of e-way bills ....
Read MoreGoods and Services Tax - 1. Auto calculation of distance based on PIN Codes of Source & Destination a. Users are allowed to increase it by maximum of 10% b. If both the PINs are same, he can put maximum of 100KM c. If PIN entered is invalid/Not recognized, enter manually, but the same shall be flagged to the department […]...
Read MoreGoods 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...
Read MoreSatyendra Goods Transport Corp. Vs State of U.P. & ors. (Allahabad High Court) - Satyendra Goods Transport Corp. Vs State of U.P. & ors. (Allahabad High Court) It has been held that on the relevant date i.e. 4 Dec. 2017 when the vehicle in question was intercepted, the ‘Government’ referred in Rule 138 of the C.G.S.T. Rules 2017, which was the Central Government,...
Read MoreShaurya Enterprises Vs State of U.P. (Allahabad High Court) - Shaurya Enterprises Vs State of U.P. (Allahabad High Court) It has been observed that till March 31, 2018 it was not mandatory to download the e-way bill from the official website and the said requirement was effective from 1st April, 2018. In this case the e-way bill which was downloaded and submit...
Read MoreMudassirun Nisan Vs. Addl. Commissioner (Allahabad High Court) - Mudassirun Nisan Vs. Addl. Commissioner (Allahabad High Court) On the relevant date i.e. 4 Dec. 2017 when the vehicle in question was intercepted, the ‘Government’ referred in Rule 138 of the C.G.S.T. Rules 2017, which was the Central Government, had not developed and approved any e-way ...
Read MoreRam Charitra Ram Harihar Prasad Vs State of Bihar (Patna High Court) - Ram Charitra Ram Harihar Prasad Vs State of Bihar (Patna High Court) In so far as the present case is concerned, the document at Annexure -A series would confirm that the goods were tax paid and thus the exercise had to be regulated under the provisions of Section 129(1 )(b) which provides for a len...
Read MoreM/s K.B Enterprises Vs Asst. Commissioner State Taxes & Excise (Appellate Authority, Himachal Pradesh) - In case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the CGST Act may not be initiated in case of minor mistakes like error in one or two digits/characters of the vehicle number....
Read MoreNotification No. 75/2019–Central Tax - (31/12/2019) - Central Goods and Services Tax (Ninth Amendment) Rules, 2019 as notified by Notification No. 75/2019–Central Tax dated: 26th December, 2019. Above rules shall come into force on their date of Publication in Official Gazette. In CGST Rules, 2017: With effect from 1/01/2020: 1). Under Rule 36(4): In...
Read MoreNotification No. 30/2019-GST [No. CT/GST-14/2017/229] - (16/12/2019) - GST Commissioner, Assam temporarily suspend generation of E-way Bill for intra-state movement of goods (movement of goods which commences and terminates within Assam) ...
Read MoreNotification No. 36/2019–Central Tax [G.S.R. 583(E)] - (20/08/2019) - Date of Implementation of Rule 138E of the CGST Rules, 2017 regarding blocking and unblocking of eway bills by taxpayers defaulting return filing extended by 3 months to 21.11.2019. Notification No. 36/2019 – Central Tax dated 20.08.2019. Blocking of E-way Bill generation facility for non-filers-N...
Read MoreNotification No. 33/2019 –Central Tax [G.S.R. 513(E).] - (18/07/2019) - Central Goods and Services Tax (Fifth Amendment) Rules, 2019- Inserted Rule 4A related to Issue of E-Ticket by Multiplexes, Inserted Rule 83B- Surrender of enrolment of goods and services tax practitioner, Inserted New Form GST PCT-06- Application For Cancellation Of Enrolment As Goods And Services ...
Read MoreNotification No. 25/2019 –Central Tax [G.S.R. 443(E)] - (21/06/2019) - CBIC has postponed the date of applicability of Rule 138E to 21st day of August, 2019 from existing 21st day of June, 2019. Rule 138E provided that if a registered dealer is failed to file GST Return for consecutive two tax periods, there would be Restriction on furnishing of information in PART A ...
Read MoreHaier Appliances India (P) Ltd Vs Assistant State Tax Officer (Kerala High Court) -
AMM Aquapure Systems Vs Asstt. STO (Kerala High Court) -
Notification No. 75/2019–Central Tax - (31/12/2019) -
Satyendra Goods Transport Corp. Vs State of U.P. & ors. (Allahabad High Court) -
Shaurya Enterprises Vs State of U.P. (Allahabad High Court) -
Mudassirun Nisan Vs. Addl. Commissioner (Allahabad High Court) -
