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...
it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019
Due date for GSTR-9 (Annual Return other than for composition dealers), GSTR-9A (Annual return for composition dealers) and GSTR-9B (Reconciliation Statement for person having more than 2 crore turnover) for the FY 2017-18 Extended to 30th June, 2019 Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due […]
Registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18
Seeks to insert explanation in an item in notification No. 11/2017–Union Territory Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017 vide Notification No. 30/2018-Union territory Tax (Rate) dated 31st December, 2018 Government of India Ministry of Finance (Department of Revenue) Notification No. 30/2018-Union Territory Tax (Rate) New Delhi, the 31st December, […]
Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018 vide Notification No. 29/2018-Union territory Tax (Rate) dated 31st December, 2018 Government of India Ministry of Finance (Department […]
Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018 vide Notification No. 28/2018-Union territory Tax (Rate) dated 31st December, 2018. Government of India Ministry of Finance (Department of Revenue) Notification No. 28/2018- Union Territory […]
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018 vide Notification No. 27/2018-Union territory Tax (Rate) dated 31st December, 2018 Government of India Ministry of Finance (Department of Revenue) Notification No. […]
Union Territory Tax (Rate)-seeks to exempt Union Territory tax on supply of gold by nominated agencies to registered person vide Notification No. 26/2018-Union territory Tax (Rate) dated 31st December, 2018 Government of India Ministry of Finance (Department of Revenue)` Notification No. 26/2018-Union Territory Tax (Rate) New Delhi, the 31st December, 2018 G.S.R.1269(E).– In exercise of the […]
Seeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting vide Notification No. 25/2018-Union territory Tax (Rate) dated 31st December, 2018 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 25/2018-Union Territory Tax (Rate) New Delhi, […]
Seeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting vide Notification No. 24/2018-Union territory Tax (Rate) dated 31st December, 2018 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 24/2018-Union territory Tax (Rate) New […]
