Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...
Goods and Services Tax : The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction ex...
Goods and Services Tax : The Court ruled that interest cannot be imposed in adjudication if it was not specified in the show cause notice. The decision rei...
Goods and Services Tax : The issue involved taxation of intermediary services based on supplier location. The amendment shifts place of supply to recipient...
Goods and Services Tax : The Orissa High Court held that supplier non-existence cannot automatically imply fraud by the recipient. Independent evidence of ...
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 case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : The Government reduced GST on paper sacks and bags from 18% to 5% following GST Council recommendations. The move addresses farmer...
Goods and Services Tax : The Ministry of Coal hails the GST Council's reform, which removes the ₹400/ tonne Compensation Cess and raises the GST rate to ...
Goods and Services Tax : The Andhra Pradesh High Court has quashed a GST registration cancellation notice, ruling that the absence of a mandatory Document ...
Goods and Services Tax : The Delhi High Court ruled that Xilinx India Technology Services Pvt. Ltd. is entitled to interest on its delayed GST refund under...
Goods and Services Tax : West Bengal AAAR upholds PVC raincoat classification under HSN 3926 (plastics) with an 18% GST, affirming they are not woven texti...
Goods and Services Tax : Allahabad HC grants stay on recovery against Saru Silver Alloys Pvt Ltd, noting challenges to Rule 96(10) of CGST Rules, 2017, ami...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
Goods and Services Tax : Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax admin...
Goods and Services Tax : The government introduced new rules replacing the 2017 framework to streamline IGST settlement between Centre and States. The rule...
Government of India Ministry of Finance Department of Revenue Office of the Chief Commissioner, Goods and Services Tax & Customs, Guwahati Zone. GST Bhawan, 5th Floor, Kedar Road, Guwahati-781001 Tel.Nos.0361-273599912972002 Email: ccshillo@.nic.in V. Rama Mathew, IRS Pr. Chief Commissioner D.O.C. No. GCCO/VIG/MISC/192/2022-4092 Dated: 06/09/2022 Dear Dr. Rajesh Kumar With deep anguish, I would like to […]
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order of Supreme Court in the case of Union of India vs Filco Trade Centre Pvt. Ltd.
In the week gone by officers of Commissionerate of Central Goods & Services Tax (Audit), Gurugram detected a case of foreign exchange expenses incurred on import of services without discharging GST under the Reverse Charge Mechanism.
Supreme Court allows 4 weeks extension to open common portal for Tran 1 & Tran 2 Hon’ble Supreme Court while hearing an application from GSTN, has allowed extension of 4 weeks time to comply with their order dated 22/07/2022 issued in the matter of UOI & Anr. V/s Filco Trade Centre Pvt. Ltd. & Anr. […]
Taxpayers advised to report ITC availment, reversal of ITC and ineligible ITC correctly as per Table 4 f GSTR-3B at GST Portal for the GSTR-3B
Section 132 of CGST Act, 2017 codifies offences which warrant institution of criminal proceedings under section 132(1) & (2) can be prosecuted
In some of the cases, where tax and penalty has been paid by Un-Registered Persons (URP/ URD’s) based on the order of vigilance / enforcement authorities and the same was decided in favour of the URP/URD at the appellate authority (JCCT- Appeals)
Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi-110 001 Tel. : +91-11-23092849, Fax : +91-11-23092890 E-mail : vivekjohri.irs@gov.in 29th August, 2022 DO No. 39/CH(IC)/2022 Dear Colleague, This week I am reminded of a painting – A View of Delft – perhaps Vermeer’s only […]
In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Goods and Services Tax (Amendment) Act, 2022 (Mah. Act No. XXXIX of 2022), is hereby published under the authority of the Governor. By order and in the name of the Governor of Maharashtra, SATISH […]
The cases for write-off shall be initiated after adequate steps for recovery of demand have been undertaken. The foremost task for recovery of outstanding demand is the identification of movable or immovable property of a defaulter that can be attached and sold for recovery of outstanding demand(s).
