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Goods and Services Tax - E-Way Bill system will have a new feature of blocking/unblocking of the taxpayers from next month, as per the rule. That is, if the GST taxpayer has not filed Return 3B for the last two successive months in GST Common portal, then that GSTIN will be blocked for generation of e-way bill either as consignor or consignee....
Read MoreGoods and Services Tax - One of the practiced business model in trade is that of ‘Bill-to-Ship-to’ model, which raises eyebrows in the Indirect tax world. The bill-to ship-to transaction typically involves two supplies- 1. The supply between the one who supplies the goods and the one who pays for it and 2. The supply between the one who receives […...
Read MoreGoods and Services Tax - Q 1. Can I transport the goods with the e-way bill without vehicle details in it? Ans: No. One needs to transport the goods with a e-way bill specifying the vehicle number, which is a carrying the goods. However, where the goods are transported for a distance of less than Fifty kilometers within the State […]...
Read MoreGoods and Services Tax - Q. Is it any possibility to ship the material for two different states in single-vehicle No., based on Trans-shipment? Ans. – Under GST Regime, an option has been introduced wherein the consignment of one e-way bill has to be moved in multiple vehicles, after moving to transshipment place. In simple words, Plant – X (Gujrat) [&hel...
Read MoreGoods and Services Tax - The date of implementation of Rule 138E of the CGST Rules, 2017 which pertains to blocking of e-way bills on non-filing of returns for two consecutive tax periods, has been extended to 21. 11.2019 from 21.08.2019. ...
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 MoreGoods and Services Tax - Following are the enhancements in e-Way Bill System: 1. Auto calculation of distance based on PIN Codes 2. Knowing the distance between two PIN codes 3. Blocking the generation of multiple e-Way Bills on one Invoice/Document 4. Extension of e-Way Bill in case the Consignment is in Transit/Movement 5. Report on list of e-Way Bills about to...
Read MoreGoods and Services Tax - 4 Forthcoming changes in e-Waybill system on 25.03.2019 are 1. Auto calculation of route distance based on PIN code for generation of EWB 2. Blocking of generation of multiple E-Way Bills on one Invoice/document 3. Extension of E-Way Bill in case Consignment is in Transit and 4. Blocking of Interstate Transactions for Composition dealers....
Read MoreGoods and Services Tax - Population of Data from EWB System into Form GSTR-1 At the time of generating E-Way Bill for outward supply, taxpayer enters the detail of outward supplies such as Invoice number, Date, Value Tax etc. Taxpayers can now easily import these details of outward supply invoices, as indicated in the E-Way Bill, at the time of preparation [&hel...
Read MoreF S Enterprise Vs State of Gujarat (Gujarat High Court) - In this case despite the fact that the petitioner had complied with the procedure for movement of goods as stipulated under the GST Acts, by the impugned order, the truck with the goods came to be detained/seized under section 129 of the GST Acts on the ground that the transport receipt was a photoc...
Read MoreInsha Trading Company through Proprietor Mustak Jamalbhai Sheikh Vs. State Of Gujarat (Gujarat High Court) - When the conveyance in question was carrying the goods which were duly accompanied by documents and no discrepancy was found in connection therewith, there was no reason for the third respondent to confiscate the same. The impugned order of confiscation passed by the third respondent under section 1...
Read MoreSri Krishna Traders Vs State of Gujarat (Gujarat High Court) - Sri Krishna Traders Vs State of Gujarat (Gujarat High Court) The writ-applicant is operating from the State of Tamil Nadu. It appears that the consignment of betel nuts was being transported from Vellor, State of Tamil Nadu, to Delhi. While the goods were in transit and passing through the State of ...
Read MoreDaily Express Vs Assistant State Tax Office (Kerala High Court) - Daily Express Vs Assistant State Tax Office (Kerala High Court) We cannot accept the argument of the appellant for the reason that Section 129(1) makes it adequately clear that any person who is interested in the goods shall be liable under Section 129(1)(b). Particularly, a reading of Section 129(6...
Read MoreIn re Mrs. Rajendrababu Ambika (GST AAR Tamil Nadu) - Applicability of E-way bill procedure and details to be filled in GSTR-1 are not answered as the same are not in the purview of Advance Ruling as per Section 97 of the CGST/TNGST Act 2017....
Read MoreNotification No. 36/2019–Central Tax - (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 - (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 MoreNotification No. 22/2019–Central Tax [G.S.R. 323(E)] - (23/04/2019) - Effective date of implementation of Rule 138E of CGST Rules, 2017 Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019 vide Notification No. 22/2019 – Central Tax Dated 23rd April, 2019. Rule 138E prescribes Restriction on furnishing of information in PART A of FORM ...
Read MoreNotification No. 3/2019-TNGST/CSTRc.Q4/9879/2019 - (02/04/2019) - In case the e-way bill generated in respect of those goods which were brought from other States into the State through multimodal transport gets expired and such goods are intended to be transported to a place other than the place of final delivery mentioned in the expired e-way bill, after clearan...
Read MoreF S Enterprise Vs State of Gujarat (Gujarat High Court) -
Insha Trading Company through Proprietor Mustak Jamalbhai Sheikh Vs. State Of Gujarat (Gujarat High Court) -
Notification No. 36/2019–Central Tax - (20/08/2019) -
F.12(56)FD/Tax/2017-Pt.111-53 - (20//0/8/20) -
Sri Krishna Traders Vs State of Gujarat (Gujarat High Court) -
