Goods and Services Tax : The Bombay High Court ruled that exports classified as "restricted" remain eligible for RoDTEP benefits when carried out with spec...
Goods and Services Tax : The Karnataka High Court ruled that the time limit for filing a waiver application under Section 128A is directory, not mandatory....
Goods and Services Tax : The Punjab and Haryana High Court held that a GST order passed without considering the assessee's reply and without recording reas...
Goods and Services Tax : The Delhi High Court held that the amended limitation provision under Section 54 cannot be applied retrospectively to deny refund ...
Goods and Services Tax : The Delhi High Court held that uploading an SCN only under the 'Additional Notices' tab without effective communication does not a...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The High Court ruled that rejecting condonation requests through mere communication without a speaking order is invalid. Authoriti...
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 : CBIC clarified that proceedings validly initiated before a taxpayer's jurisdiction changes remain legally valid. The new jurisdict...
CA, CS, CMA : KSCAA has urged the Government to extend the GSTAT appeal filing deadline by three months, citing technical glitches, procedural a...
Goods and Services Tax : GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricte...
Goods and Services Tax : Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-b...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
Total amount of late fee payable for GSTR 3Bshall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil
The Central tax administration in Odisha has two Commisionerates -one headquartered at Bhubaneswar and the second headquartered at Rourkela. Proposing for an area bench at Rourkela will mostly suit the convenience of taxpayers located within the jurisdiction of Rourkela Commissionerate.
SUMMARY OF NOTIFICATIONS BY CBIC ON 24th June 2020 i. Waiver / Reduced rate of interest for delayed in filing of GSTR-3B for various months – (Notification No. 51/2020 – Central Tax dated 24th June 2020) ii. Wavier of Late Fees for delay in filing of GSTR-3B for the returns from Feb 2020 till June 2020 […]
Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter vide Notification No. 56/2020-Central Tax Dated 27th June, 2020. Section 54(7) of CGST Act provides that final order in GST refund shall be […]
Notification No. 55/2020- Central Tax, dated 27.06.2020– Notification under section 168A of CGST Act for extending due date of specific compliance which falls during the period from the 20th day of March, 2020 to the 30th day of August, 2020, to 31st day of August, 2020. Such Compliance Includes- (a) completion of any proceeding or […]
NIL statement in Form GSTR-1 can now be filled via SMS from the 1st week of July 2020 NIL statement in Form GSTR-1 can now be filled via SMS from the 1st week of July 2020. Previously on 8th June, a similar facility for the Form GSTR-3B had been announced. This will benefit approx 12 […]
Important Dates for filing GSTR-3B and GSTR-1 for availing benefit of Interest & Late Fees considering recent GST Notifications, Circulars, Orders, Instruction issued by CBIC on 24th June 2020. 1. Full Waiver of Late Fees for filing FORM GSTR-1 vide Notification No. 53/2020 – CT dt 24.06.2020 Sr. No Class of Registered Person Forms Tax […]
Introduction: 1. Since the lockdown has begun in India due to the Covid – 2019, there have been many relaxations given by the Government in all fronts for compliance. This is the third time that the Government has announced relaxation for making compliance under GST. The present note explains in detail various notifications issued on […]
Notification No. 49/2020 – Central Tax Dated 24th June 2020 Many provisions of the CGST Act has been amended in the Finance Act, 2020 and some of the same have been notified and the effective date is 30th Jun 2020. Extract of Sections 118, 125, 129 & 130 of Finance Act, 2020 118. Amendment of […]
CBIC has issued one GST Instruction, Two IGST Notifications, 6 CGST Notifications and one UTGST Notification on 24th June 2020. Notifications are for notifying relaxation in GST Interest Rate & Late Fees with respect to Form GSTR 3B, For notifying Waiver of Late Fees for GSTR 1, Notification of Due dates of GSTR 3B, Amendment […]
