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...
CBIC amends notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 21/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 21/2019- Integrated Tax (Rate) […]
Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 20/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 20/2019- Integrated Tax (Rate) New Delhi, the 30th September, […]
Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 19/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 19/2019- Integrated Tax (Rate) […]
CBIC exempts supply of goods for specified projects under Food and Agricultural Organisation of the United Nations (FAO) vide Notification No. 18/2019-Integrated Tax (Rate) dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 18/2019-Integrated Tax (Rate) New Delhi, the 30th September, 2019 G.S.R. 723(E).- In exercise of the powers conferred […]
Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons vide Notification No. 17/2019-Integrated Tax (Rate) dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 17/2019-Integrated Tax (Rate) New Delhi, the […]
CBIC amends notification No 3/2017-Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and to notify other changes vide Notification No. 16/2019-Integrated Tax (Rate) dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 16/2019-Integrated Tax (Rate) New Delhi, the 30th September, 2019 […]
Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants vide Notification No. 15/2019-Integrated Tax (Rate) dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 15/2019-Integrated Tax (Rate) New Delhi, the […]
Seeks to amend notification No 1/2017- Integrated Tax (Rate) dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019 vide Notification No. 14/2019-Integrated Tax (Rate) dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of […]
CBIC notifies the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 04/2019- Integrated Tax Dated 30th September, 2019. The place of supply of R&D services relating to the pharmaceutical sector of […]
CBIC amends notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme vide Notification No. 43/2019-Central Tax dated 30 September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 43/2019-Central Tax New Delhi, the 30 September, 2019 G.S.R. 729(E).- In exercise […]
