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 issues 9 GST Circulars on 11th October 2019 i.e. Circular No. 113/32/2019-GST to Circular No. 121/40/2019-GST. Vide these Circulars CBIC has clarified various issues related to GST which includes Clarification regarding GST rates & classification of Goods , Scope of support services to exploration, mining or drilling of petroleum crude or natural gas or […]
Notification No. 44/2019 – Central Tax – dated 09/10/2019 As the rollout of new returns has been postponed, notification has been issued for the filing of GSTR – 3B for the months of Oct 2019 to March 2020. The date of filing of GSTR – 3B is 20th of the next month. Notification No. 45/2019 […]
CBIC has issued Notification No. 44/2019-Central Tax to Notification No. 49/2019-Central Tax on 9th October 2019 under CGST Act, 2017 Read with CGST Rules, 2017 which have great implications on the organization as a whole. Kindly find our analysis of the various Notifications; 1. Summary of GST Notifications dated 09th October 2019 Sr. No. Notification […]
The advisory explains various processes and functionality for backend handling of refund claims by CBIC officers in the Refund module in the system. It is suggested that the proper officer in your zone may be sensitized to go through the advisory and appropriately handle the refund applications being filed online w.e.f. 26.09.2019.
Circular No. 121/40/2019-GST- CBIC clarifies that service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called, by State Government is neither a supply of goods nor a supply of service. this special dispensation applies only to supply of […]
CBIC Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi) vide Circular No. 120/39/2019- GST Dated: 11th October 2019.
CBIC clarification on whether supply of securities under Securities Lending Scheme, 1997 by the lender is taxable under GST vide Circular No. 119/38/2019-GST Dated: 11th October 2019.
The Government of India has issued several notifications (Notification No. 44/2019-Central Tax to Notification No. 49/2019-Central Tax) yesterday i.e. on 09-10-2019 for effecting several changes in the prevailing GST Rules and Law. The changes has been made either to give effect of the judicial pronouncements or to grant appropriate relief to the assessees. The crux […]
CBIC clarification on determination of place of supply in case of supply of software/design services by a supplier located in taxable territory to a service recipient located in nontaxable territory by using the sample hardware kits provided by the service recipient vide Circular No. 118/37/2019-GST Dated: 11th October 2019.
CBIC clarifies on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India vide Circular No. 117/36/2019-GST dated 11th October, 2019.
