Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.
Goods and Services Tax : This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax rates, compliance o...
Goods and Services Tax : The article explains how GST composition scheme, exemption rules, and time of supply provisions work in practice. It highlights co...
Goods and Services Tax : The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. Ho...
CA, CS, CMA : The article summarizes important notifications, circulars, judicial rulings, and regulatory changes issued between 11–17 May 202...
Goods and Services Tax : The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns ...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The Bombay High Court held that GST deposited during investigation before adjudication could not be treated as voluntary payment. ...
Goods and Services Tax : The Calcutta High Court set aside cancellation of GST registration for non-filing of returns, observing that preventing business o...
Goods and Services Tax : Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Cour...
Goods and Services Tax : Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bil...
Goods and Services Tax : The Andhra Pradesh High Court held that GST recovery proceedings under Section 79 can be initiated against a bank after an assessm...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...
Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...
Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...
HC held that orders of assessment suffer from violation of principles of natural justice. Correspondence between parties establishes that petitioner was cooperating with proceedings for assessment.
GST ACT मे सेक्शन 19 सपठित सेक्शन 143 की व्याख्या सेक्शन 19 में जॉब वर्क के लिए प्रेषित Goods एवं कैपिटल गुड्स के लिए आईटीसी के संबंध में प्रावधान — सेक्शन 19 में जब कोई रजिस्टर्ड पर्सन अपने माल के निर्माण या प्रसरण या पैकिंग आदि के लिए किसी अन्य व्यक्ति के पास गुड्स और […]
HC held that penalty under Section 129(1)(b) of the UPGST Act was unjustified and untenable since the owner has come forward for payment of penalty.
इंस्पेक्शन , सर्च, और सीजर का जीएसटी एक्ट 2017 के अध्याय 14 में उल्लेख हैं। और इस अध्याय में कुल 6 धाराएं है । जिसमें आज का हमारा विषय धारा 67 के संबंध में चर्चा करना है । इस धारा के साथ तीन नियम 139 ,140 ,141 हैं। Act की भाषा को सरल भाषा में […]
Explore the controversial aspects of GST Circular 183/15/2022, impacting Input Tax Credit (ITC) claims. Understand the legal nuances, judicial precedents, and challenges. Stay informed for effective compliance.
In re Nandini Ashram Trust (GST AAR Gujarat) Brief facts: Nandini Ashram Trust, 207, Sakar 5, B/h Natraj Cinema, Ashram Road, Ahmedabad, Gujarat 380 009 [for short -‘applicant’] is registered under GST and their GSTIN is 24AAATN8773B2ZL. 2. The applicant is engaged in providing a wide range of professional consulting services viz architecture, engineering (MEPF), […]
‘Architectural Consultancy Service’ provided by the applicant to Surat Municipal Corporation [SMC] for construction of SMIMER Hospital & College Campus is covered under entry no. 3 of notification No. 12/2017-Central (Rate) dated 28.6.2017 & thus is exempt from GST.
गुड्स ट्रांसपोर्ट एजेंसियों को जीएसटी कर का फॉरवर्ड चार्ज के भुगतान का विकल्प चुनने के लिए और वित्तीय वर्ष 2023-24 के लिए एन्क्जर V जमा करना होता है और इस एन्क्जर V को जीएसटी साईट पर भरने की नियत तिथि 15 मार्च थी 2023 थी.
Goods Transport Agencies have to submit Annexure V to opt for Forward charge of Tax and for the Financial Year 2023-24 and the due date of submission of the Annexure V by the Transport company was 15th March 2023.
I would urge officers of Mumbai Customs Zone – Ito continue working closely with the respective stakeholders so as to ensure that the project in completed in a timely manner.
