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. ...
CBIC amends notification No. 1/2017-Integreated Tax (Rate) to prescribe uniform IGST rate of 12% on all matchsticks & 18 % on all telephone Sets vide Notification No. 03/2020-Intergrated Tax (Rate) dated 25th March, 2020. Ministry of Finance (Department of Revenue) Notification No. 03/2020-Intergrated Tax (Rate) New Delhi, the 25th March, 2020 G.S.R. 217(E).—In exercise of […]
CBIC amends Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC vide Notification No. 02/2020–Integrated Tax (Rate) Dated 25th March, 2020. MINISTRY OF FINANCE (Department of Revenue) Notification No. 02/2020–Integrated Tax (Rate) New Delhi, the 25th […]
GST Department has issued nearly 20 Notification on 21st March 2020 and 23rd March 2020. Details, explanations and impact of all these Notifications been summarised precisely herein. Notifications relates special GST procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu, special procedure for corporate debtors undergoing the corporate insolvency resolution process, waiver […]
CBDT has recently issued Notification No. 09/2020– Central Tax on 16/03/2020, Notification No. 10/2020–Central Tax to Notification No. No. 14/2020–Central Tax on 21st March 2020 and Notification No. 15/2020-Central Tax to Notification No. 29/2020-Central Tax on 23/03/2020. In addition to that CBIC issued one Central Tax Circulars on 18/03/2020 and two Circulars on 23/03/2020. This […]
CBIC prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 vide Notification No. 21/2020 – Central Tax Dated- 23rd March, 2020. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 29/2020 […]
CBIC prescribes the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April, 2020 to September, 2020 vide Notification No. 28/2020-Central Tax Dated- 23rd March, 2020. Due […]
CBIC prescribes due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year vide Notification No. 27/2020-Central Tax Dated- 23rd March, 2020. Form No. […]
CBIC extends due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020 vide Notification No. […]
CBIC extends due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020 vide Notification No. 25/2020-Central Tax Dated- 23rd March, 2020. Extended due […]
CBIC extends due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March, 2020 vide Notification No. 24/2020-Central Tax Dated- 23rd March, 2020. Extended due dates for furnishing GSTR-1 are as follows:- Form GSTR-1 Period […]
