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...
The Central Government vide CGST Notification No. 68/2019,69/2019,70/2019, 72/2019, has amended the Central Goods and Services Tax Rules, 2017, thereby introducing the Central Goods and Services Tax (Eighth Amendment) Rules, 2019. These rules have been brought to implement the provisions of Electronic Invoicing. ‘E-invoicing’ or ‘electronic invoicing’ is a system in which the invoices are […]
Here we are going to understand the CGST Circular No. 129/48/2019-GST Dated 24-12-2019 and what are its consequences if not complied by the registered person. Instructions :- Here in these article author has tried to make it simpler for understanding purpose and wherever possible try to avoid the language of circular. But for some of […]
Standard Operating Procedure (SOP) issued in case of non filling of GST returns Vide Circular No. 129/48/2019 – GST on 24th December 2019, CBIC has issued Standard operating procedure to be followed in case of non-furnishing of GST return is being issued. In the 38th GST council meet, one of the recommendation was to set […]
GST Council has approved constitution of ‘Grievance Redressal Committee’ at Zonal/State level consisting of both Central Tax and State Tax officers, representatives of trade and industry and other GST stakeholders.
CBIC notifies Change in constitution of the Authority for Advance Ruling in the Union Territories (without legislature) of Daman and Diu and Dadar and Nagar Havel vide Notification No. 06/2019-Union Territory Tax Dated 24th December, 2019. MINISTRY OF FINANCE (Department of Revenue) Notification No. 06/2019-Union Territory Tax New Delhi, the 24th December, 2019 G.S.R. 948(E).—In […]
Section 46 of CGST Act read with rule 68 CGST Rules requires issuance of a notice in FORM GSTR-3A to a registered person who fails to furnish return under section 39 or section 44 or section 45 (defaulter) requiring him to furnish such return within fifteen days
CBIC directs that all field formations shall use the standardized authorisation for search, summons, inspection notice, arrest memo and provisional release order (the formats are attached). These formats shall be used by all the formations w.e.f. 01.01.2020. Circular No. 128/47/2019-GST No. GST/INV/DIN/01/19-20 Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs […]
Due date of filing of GSTR-3B for the month of November 2019 has been extended to 23/12/2019. Notification No. 73/2019 – Central Tax dated 23rd December, 2019 (Deemed to have come into force with effect from the 20th Day of December, 2019). Last date for return in FORM GSTR-3B for the month of November, 2019 […]
GST Commissioner, Assam temporarily suspend generation of E-way Bill for intra-state movement of goods (movement of goods which commences and terminates within Assam)
Govt. issued notifications Notification No. 68/2019–Central Tax, to 72/2019 dated 13th December, 2019, which are related to E-Invoicing under GST. Summary of all these notifications is as mentioned below- GST Update 13/12/2019 (E-Invoice) Notification No. & Date of issue Subject Summary Notification No. 72/2019-Central Tax ,dt. 13-12-2019 Seeks to notify the class of registered person […]
