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...
Notification No. 13/2019- Integrated Tax (Rate)- CBIC seeks to exempt the hiring of Electric buses by local authorities from IGST. Government of India Ministry of Finance (Department of Revenue) Notification No. 13/2019- Integrated Tax (Rate) New Delhi, the 31st July 2019 G.S.R. 542(E).– In exercise of the powers conferred by sub-section (1) of section 6 of […]
Notification No. 12/2019-Integrated Tax (Rate)- CBIC seeks to reduce GST rate on Electric Vehicles (EVs), and charger or charging stations for Electric vehicles. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 12/2019-Integrated Tax (Rate) New Delhi, the 31st July, 2019 G.S.R. 541(E).– In exercise of the powers conferred by sub-section (1) of section […]
Notification No. 13/2019- Central Tax (Rate)– CBIC seeks to exempt the hiring of Electric buses by local authorities from GST. Government of India Ministry of Finance (Department of Revenue) Notification No. 13/2019- Central Tax (Rate) New Delhi, the 31st July 2019 G.S.R. 540(E).– In exercise of the powers conferred by sub-section (1) of section 11 of […]
CBIC notifies Electrically operated vehicles, including two and three wheeled electric vehicles and Electrically operated vehicles, including two and three wheeled electric vehicles vide Notification No. 12/2019-Central Tax (Rate) Dated 31st July, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 12/2019-Central Tax (Rate) New Delhi, the 31st July, 2019 G.S.R. 539(E).– […]
CBIC extends the last date for furnishing Form GST CMP-08 Quarterly Statement (Quarter April -June 2019 of Part thereof) by Composition taxpayers for purpose of payment of Self Assessed tax till 31.08.2019 vide Notification No. 35/2019 – Central Tax dated 29th July, 2019. GST CMP-08 is a one page statement containing the outward supplies value, […]
In the notification No. 14/2017-Central Tax, dated 01st July, 2017,in page 2, in line 3, for the Central Board of Excise and Customs read the Government.
In notification No. 02/2017-Central Tax, dated 19th June, 2017 in English version, in page 22, in line 3, for the Central Board of Excise and Customs read the Government.
The reimbursement of amount equivalent to DGST, payable & deposited on services by way of admission to exhibition of film Super 30 in Multiplexes/ Cinema Halls of Delhi is allowed,
GST on monthly subscription/contribution charged by a Residential Welfare Association from its members A number of issues have been raised regarding the GST payable on the amount charged by a Residential Welfare Association for providing services and goods for the common use of its members in a housing society or a residential complex. The same […]
Several goods are taken out of India on consignment basis for exhibitions or other export promotion events. These goods are sold only when approved by the prospective customers abroad. The unsold goods are then brought back to India. This is a widespread practice in various sectors, including the gems and jewellery industry.
