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...
CBEC has issued Notification No. 10/2018 – Central Tax (Rate) dated 23.03.2018 providing exemption to registered persons from paying CGST under reverse charge on supply of goods or services from unregistered person to registered person till 30.06.2018.
Reverse charge mechanism- Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018 vide Notification No. 11/2018 – Integrated Tax (Rate)
Karnataka hereby appoints the 1st day of April, 2018, as the date from which the provisions of rules 2. [other than clause (7)], 3., 4., 5, 6. and 7. of notification (4-N/2017) No. FD 47 CSL 2017, dated the 15th March, 2018, published in the Karnataka Gazette, Extraordinary, Part- IVA number 455, dated the 14th March, 2018, shall come into force.
UTGST: Reverse charge mechanism u/s 7(4) suspended till 30.06.2018 vide Notification No. 10/2018 –Union Territory Tax (Rate) dated 23/03/2018.
IGST Refund module for exports is operational in ICES from 10.10.2017. The module has an inbuilt procedure to automatically grant refund after validating the Shipping Bill data available with Customs against the GST Returns data available with GSTN.
As you are aware, the 26th meeting of the GST Council was held on 10th March, 2018 wherein certain recommendations have been made. In this meeting it was decided that e-way bill system for inter-State movement of goods across the country would be implemented from 1st of April, 2018
Non-availment of drawback: The third proviso to sub-section (3) of section 54 of the CGST Act states that no refund of input tax credit shall be allowed in cases where the supplier of goods or services or both avails of drawback in respect of central tax.
Special Drive to liquidate all pending IGST Refunds by observing a special drive IGST Refunds Fort-night beginning from 15-3-2018 to 29-3 2018.
In the Guidance Note on CGST Transitional Credit, various checks have been prescribed in relation to the various entries provided in various tables of TRAN The verification in terms of the above mentioned Guidance Note has to be conducted in respect of the list of top 50,000 GSTINs in the order of transitional credit availed.
You all are aware that during sessions of Parliament. the Parliamentary Questions (PQ.) — Lok Sabha / Raiya Sabha have to be answered by the Finance Minister, as and when required. Accordingly, data is required to be collected from the field formations of CBEC on urgent basis and data from pan India has to be consolidated at this end and draft reply has to be put up to GST Policy Wing for onward submission and approval of the answer to the PQ concerned.
