goods and services tax

GST registration Cancelled- How to apply for Revocation with FAQs?

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 More

Issues & solutions: Valuation, Classification, Exemption under GST

Goods 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 More

How to Determine Value of Goods or Services for GST purpose

Goods 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 More

Taxability of Transfer of Development Rights in Positive List, Negative List & GST ERA

Goods 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 More

GST-A Journey of One Year

Goods 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 More

28th GST Council Meeting Date announced

Goods 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 More

Detection of Rs 43 Crores GST fraud in fake invoice case

Goods 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 More

GST Book titled “A Complete Analysis on GST” by CA Raman Singla

Goods 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 More

GST Certification Course on Pen-Drive by TaxGuru and GST Professionals

Goods 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 More

GST of Rs.3.86 Crores recovered from Civil Contractor

Goods 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 More

Goods seized for wrong e-way bill date must be released on furnishing of security other than cash or bank guarantee

Pragati 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 More

HC directs release of goods detained for non-availability of E-way bill considering other documents

Puneet 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 More

HC directs GSTN to issue password to assessee to complete migration process

M/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 More

GST: Seizure of goods for alleged intention to evade tax without opportunity to taxpayer to explain his conduct is invalid

M/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 More

No Penalty for non / Late filing of GST Return due to technical issues: HC

Manu 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 More

Only those goods can be detained in respect of which there is a violation of GST Law

Circular 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 More

FORM GST ENR-02 for Multi State Transporters to apply unique common enrolment number

Notification 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 More

GST: Goods which may be disposed off by proper officer after its seizure

Notification 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 More

Central Goods and Services Tax (Fifth Amendment) Rules, 2018

Notification 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 More

Details of officers designated as Rajasthan Appellate Authority for Advance Ruling

Trade 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...

Read More

Recent Posts in "goods and services tax"

GST registration Cancelled- How to apply for Revocation with FAQs?

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 More

Goods seized for wrong e-way bill date must be released on furnishing of security other than cash or bank guarantee

Pragati 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 allegation has been made against the petition...

Read More

28th GST Council Meeting Date announced

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 More

Free Handbook on E-way Bill Mechanism

This book (250 Page) Authored by Ca Pritam Mahure and CA Vaishali Kharde contains Provision with respect to E-Way Bill included in Central Goods and Service Tax Rules (CGST Rules). Book covers all notification, circular and press release issued by the government under Central Goods and Service Tax (CGST) and Union Territory Goods and Serv...

Read More

Issues & solutions: Valuation, Classification, Exemption under GST

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 More

How to Determine Value of Goods or Services for GST purpose

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 More

Taxability of Transfer of Development Rights in Positive List, Negative List & GST ERA

Article covers Taxability of Transfer of Development Rights in Positive List, Negative List and GST ERA - A Comparative Analysis of Indirect Tax Applicability...

Read More

Detection of Rs 43 Crores GST fraud in fake invoice case

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 More

HC directs release of goods detained for non-availability of E-way bill considering other documents

Puneet 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/tipper had started journey....

Read More

HC directs GSTN to issue password to assessee to complete migration process

M/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, learned counsel for the respondent nos. 3 and...

Read More
Page 1 of 51812345...102030...Last »

Browse All Categories

CA, CS, CMA (3,727)
Company Law (3,816)
Custom Duty (6,932)
DGFT (3,666)
Excise Duty (4,127)
Fema / RBI (3,455)
Finance (3,662)
Income Tax (27,252)
SEBI (2,883)
Service Tax (3,355)

Search Posts by Date

June 2018
M T W T F S S
« May    
 123
45678910
11121314151617
18192021222324
252627282930