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...
Chief Commissioner, Mumbai — III Customs Zone, has issued a Public Notice containing a template for stakeholders seeking urgent clearances of Covid-related imported goods. This would simplify and help monitor the clearance process of such essential imports which are in compliance with specified standards, etc., as may be applicable. The said chart has been incorporated on the CBIC website by DG Systems. Trade should make use of this facility where needed.
Adjudication is one of the modules encompassed in the comprehensive Dispute Settlement and Resolution(DSR) module. The functionality for the personal hearing proceedings of Adjudication module is now available for use by the departmental officers.
he PMT-03 functionality available at present in the online refund module is only for re-crediting of the rejected amount that has been debited at the time of filing of refunds. In order to enable the operationalisation of re-crediting of ITC sanctioned as refund towards tax wrongly paid or paid in excess by debiting the credit ledger, a new enhanced PMT-03 functionality has been developed and deployed in the system.
If any application for revocation of cancellation of Registration is already rejected on the ground of exceeding 30 days without considering the period from 15-03-2020 to 14-03-2021, the said tax payers may be requested to file an application again and orders passed on merits.
Advisory No.03/2021 dated 06.04.2021 issued by DGS, Bengaluru on functionalities ‘Issuance of show cause notice for erroneous refunds on the basis of Review Order(Order-in-Review)’ and ‘Call Book : Transfer of DRC-01/SCN in to and out of Call Book’ is released. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS OFFICE OF THE ADDITIONAL DIRECTOR GENERAL OF […]
Centre releases Rs. 30,000 crore as GST Compensation as well as Rs. 28,000 crore as IGST ad-hoc settlement to the States/UTs. The total amount of compensation released so far for the year 2020-21 is Rs. 70,000 crore. As per the decision of GST Council, back to back loan of Rs. 1,10,208 crore has also been […]
The CBIC vide Notification No. 06/2021 – Central Tax dated March 30, 2021 amended Notification No. 89/2020 – Central Tax dated November 29, 2020 to extend the waiver of penalty leviable under Section 125 of the CGST Act, 2017 (i.e. general penalty) for non-compliance of provisions of Notification No. 14/2020–Central Tax dated March 21, 2020 […]
WEF 1st Day of April, 2021 Rajasthan Government increases E-Way Bill limit to Rs. 1 Lakh Where the movement commences and terminates within the State of Rajasthan without crossing the boundaries of the State of Rajasthan. It is further provided that new 1 Lakh limit will apply to Any Goods except all type of Tobacco […]
A few changes on the Customs and GST side are to come into effect shortly on the dates indicated in the Finance Act 2021 (no 13 of 2021) and in some others are independently slated to begin from lst of April, 2021. They have been publicized through our social media handles. However, field formations and DGTS should sensitize and hand hold the trade about the implementation of these changes, during this week. IT systems has also been geared up to incorporate and adopt the changes to make this transition smooth.
Clarification in respect of refund claim by recipient of Deemed Export Supply, Extension of relaxation for filing refund claim in cases where zero-rated supplies has been wrongly declared in Table 3.1(a) and manner of calculation of Adjusted Total Turnover under sub-rule (4) of Rule 89 of KGST Rules, 2017.
