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. ...
Vide Finance (No. 2) Act, 2019 Government has inserted Section 17A after After section 17 of the Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017), which will come into effect from 1st day of January, 2020 as notified by Notification No. 01/2020–Integrated Tax dated : 01st January, 2020. Text of new section 17A […]
Notification No. 29/2019-Union Territory Tax (Rate)- To amend notification No. 13/ 2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. Government of India Ministry of Finance (Department of Revenue) New Delhi Notification No. 29/2019-Union Territory Tax […]
Notification No. 28/2019- Union Territory Tax (Rate)– To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. Government of India Ministry of Finance (Department of Revenue) New Delhi Notification No. 28/2019- Union Territory Tax (Rate) Dated: 31st […]
Suppliers of service by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient have an option to pay GST either at 5% with limited ITC (of input services in the same line of business) or 12% with full ITC.
Notification No. 28/2019-Integrated Tax (Rate)– To amend notification No. 10/2017-Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 28/2019- Integrated Tax (Rate) New Delhi, the 31st December, […]
Notification No. 27/2019-Integrated Tax (Rate) – To amend notification No. 9/2017-Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 27/2019-Integrated Tax (Rate) New Delhi, the 31st December, 2019 G.S.R. 972(E)- In exercise […]
Notification No. 29/2019-Central Tax (Rate)- To amend notification No. 13/2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 29/2019- Central Tax (Rate) New Delhi, the 31st […]
Notification No. 28/2019-Central Tax (Rate) dated 30th December, 2019 To amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. Exemption to upfront amount payable for long term lease of industrial/ financial infrastructure plots by an entity having 20% or […]
Notification No. 27/2019-Union Territory Tax (Rate)– Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. Government of India Ministry of Finance Department of Revenue Notification No. 27/2019-Union Territory Tax (Rate) New Delhi, the 30th December, […]
Notification No. 26/2019-Integrated Tax (Rate)- Notification No. 01/2017-Integrated Tax (Rate) amended to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 26/2019-Integrated Tax (Rate) New Delhi, the 30th December, 2019 G.S.R. (E).- In exercise of […]
