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...
As ‘restaurant service’ has been notified under section 9(5) of the CGST Act, 2017, the ECO shall be liable to pay GST on restaurant services provided, with effect from the 1st January, 2022, through ECO. Accordingly, the ECOs will no longer be required to collect TCS and file GSTR 8 in respect of restaurant services on which it pays tax in terms of section 9(5).
In the Notification No. 1/2018 (Goods and Service Tax Compensation) dated 14th November, 2018 in the Table, under the heading Tamil Nadu, against serial number 99 in column (3), for the words, brackets and figures ‘Tamil Nadu Sugar Cane Cess (Validation) Act, 1963’ the words, figures and brackets ‘Tamil Nadu Sugar Factories Control Act, 1949 […]
On the anti-evasion front, as always, our officers remained ever vigilant to detect leakages of revenue and to apprehend the delinquent. DGGI, Ahmedabad has reported a case of evasion in which ITC on input services were availed in respect of services supplied to their own registrations located in other states and having same PAN. This resulted in short payment of GST of Rs 320.08 Cr. The entire differential tax of Rs 320.08 Crore has since been discharged.
Uptick in gross GST receipts has continued and GST collections for the month of November, 2021 stood at Rs. 1,31,526 crore. This is a welcome signal of a reviving economy. It is the second highest collection for a month since the introduction of GST and is 25% higher than the corresponding period for the last year.
CBIC vide Notification No. 37/2021–Central Tax extends tenure of National Anti-Profiteering Authority (NAPA) to 5 years and amended FORM GST DRC-03. Tenure of the National Anti-Profiteering Authority has been extended to five years; Rule 137 of CGST Rules 2017 amended w.e.f 30th November 2021. A new cause of payment has been added in Form DRC-03 […]
The spirit of ‘Team CBIC’ must continue and with Shri Vivek Johri as the Chairman of CBIC, the department is in very capable hands. He is a person with vision and clarity of thought. A bold leader who will lead from the front. I foresee the role of CBIC expanding to new areas, under him, in times to come.
At Lucknow, in her speech during the Investiture Ceremony, the Hon’ble Finance Minister found similarities of the department with the armed forces. She also gave us salutary advice not be lax in GST collections since it is a thermometer for judging the health of the economy, watched closely by both the lay man and economic pundits alike.
F No. 461403 Government of Haryana Excise and Taxation Department Dated the 22nd November, 2021 Subject: Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the HGST Rules, 2017- Reg. Rules 86A of the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to “the Rules”) provides that in certain circumstances, Commissioner […]
Raigad CGST Commissionerate had reported detection of GST evasion, based on data analytics, by wrong availment of ITC to the tune of Rs.100.75 crores in respect of Cess under the GST (Compensation to States) Act, 2017 in contravention of Section 17 (2) of the CGST Act, 2017.
TNGST Commissioner exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual GST return for the said financial year.
