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Goods and Services Tax - FAQs on Revocation of Cancelled GST Registration 1. When can I apply for revocation of cancelled GST registration? A taxpayer can apply for revocation of cancelled GST registration, whose registration has been suo moto cancelled by Tax Official, within 30 days from the date of order of cancellation of registration. 2. From where can I [...
Read MoreGoods and Services Tax - Valuation: Deposit vs advances: Issue: Levy of GST on the deposits and advances liable? When amount is collected as deposit, then it is not taxable to GST until time that it is appropriated towards the taxable supply. The agreement should clearly spell out the nature of receipt i.e advance or deposit. The implication under other […...
Read MoreGoods and Services Tax - It is necessary to determine the value of goods or services on which GST is levied. There may be charges other than exact value of goods or services, which may be included or excluded in determination of the value of such goods or services for the purpose of GST....
Read MoreGoods and Services Tax - Article covers Taxability of Transfer of Development Rights in Positive List, Negative List and GST ERA - A Comparative Analysis of Indirect Tax Applicability...
Read MoreGoods and Services Tax - Goods and Services Tax is about to complete its first year in our Country. It is really a matter of proud that I belong to a State which has first passed /ratified the GST Constitutional Amendment Bill on 12.08.2016 in its State Legislative Assembly. Assam was the first in the Country to pass the GST Constitutional Amendment Bill. ...
Read MoreGoods and Services Tax - 28th GST Council meeting to be covened through Video Conferencing on 19th July 2018 (Thursday). Some of the important issues include GSTN to be converted to fully Government Entity , Annual GSTR 9 return, AAR Centralisation, Simplification of GST Returns Filing, The Inclusion of Fuels Under GST and Minimum Number of GST Slab Rate....
Read MoreGoods and Services Tax - Howrah CGST Coinniissionerate has unearthed a GST fraud based i.n the Hooghly and Howrah area involving a case of fraudulent issuance of fake GST invoices involving tax evasion of approximately Rs 43 Crores....
Read MoreGoods and Services Tax - We are happy to announce the release of our detailed book on GST titled A Complete Analysis on GST – June 2018 Edition by CA Raman Singla...
Read MoreGoods and Services Tax - GST Certification Course on Pen-Drive by TaxGuru and GST Professionals We feel proud in introducing the first in class ‘GST Certification Course on Pen Drive’ by TaxGuru & GST Professionals. Pen Drive Course involves more than 30 Hrs of detailed study as per your convenient time. Study along with our best-selling GST e-boo...
Read MoreGoods and Services Tax - A corporate taxpayer engaged in civil works for Central and State Departments as well as for private entities has defaulted in payment Of GST. On the same being point out, the Contractor deposited Rs.3.86 Crores towards their liability....
Read MorePragati Enterprises Vs State of U.P. (Allahabad High Court) - The petitioner has ought to quash the seizure order dated 05.01.2018 which has been passed against the petitioner on the allegation that there was some wrong declaration on the date in the E-way Bill. The petitioner states that it had been written down inadvertently. Other than that no other alleg...
Read MorePuneet Automobiles Ltd. Vs State of U.P. (Allahabad High Court) - E-Way Bill has been made applicable under the Central GST with effect from 1st February, 2018 and was not in place on the date of seizure though the State of U.P. alone has made a provision for the E-Way Bill earlier but that was not applicable to the State of Jharkhand from where the said loader/ti...
Read MoreM/S Metro Institutes Of Medical Sciences Pvt. Ltd. Vs. State Of U.P. & 5 Others (Allahabad High Court) - Heard Sri Rahul Agarwal assisted by Sri Varad Nath and Miss. Archi Agarwal learned counsels for the petitioner. Sri V.K.S. Raghuvanshi, appeared for the respondent no.4, Sri C.B. Tripathi for the respondent nos.1 and 5 and Sri Arvind Kumar Kushwaha holding the brief of Sri Prem Shankar Prasad, learn...
Read MoreM/s M.K. Enterprises v. State of U.P. & 3 Others (Allahabad High Court) - M/s M.K. Enterprises v. State of U.P. & 3 Others (Allahabad High Court) Assessee was not given any opportunity to show cause or give reply to the allegation on which goods had been seized on account of absence of Transit Declaration Form (TDF), it was held that as the petitioner had no notice ...
Read MoreManu International Vs. State Of U.P. & 5 Others (Allahabad High Court) - Manu International Vs. State of U.P. (Allahabad High Court) Penalty should not be imposed where the assessee is unable to file the GST returns and pay the taxes for technical issues relating to migration. The petitioner is a registered partnership firm under the U.P. VAT Act, 2008. On the enforcemen...
Read MoreCircular No. 49/23/2018-GST - (21/06/2018) - Further, it is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder....
Read MoreNotification No. 28/2018 — Central Tax - (19/06/2018) - CGST Rules138C/ 142 and insert Rule 58(1A)/ new Form GST ENR-2 Relating to Application for obtaining unique common enrollment number (Only for transporters registered in more than one State or Union Territory having the same PAN)...
Read MoreNotification No. 27/2018–Central Tax - (13/06/2018) - Goods which may be disposed of by the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space or any other relevant considerations of the said goods....
Read MoreNotification No. 26/2018–Central Tax - (13/06/2018) - (1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette....
Read MoreTrade Notice No. 04/2018 - (13/06/2018) - This Trade Notice is being issued to facilitate the Trade to know the details of the officers designated as the Rajasthan Appellate Authority for Advance Ruling constituted in terms Section 99 of the Rajasthan Goods & Service Tax Act, 2017, for the purpose of hearing appeals against the Advance Ruli...
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Pragati Enterprises Vs State of U.P. (Allahabad High Court) -
Puneet Automobiles Ltd. Vs State of U.P. (Allahabad High Court) -
M/S Metro Institutes Of Medical Sciences Pvt. Ltd. Vs. State Of U.P. & 5 Others (Allahabad High Court) -
