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. ...
Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-credit?
The e-way bill in respect of movement of goods originating and terminating in the State of Bihar shall not be required to be generated where the consignment value does not exceed Two Lac Rupees.
(1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
GST Intra-state E-Way bill will be required from 20.04.2018 for any intra –state movement of taxable goods in Tripura and Himachal Pradesh having value more than Rs 50,000/- and where the place of delivery is beyond 50 kms from place of supply.
Department of Revenue, Government of India vide a circular No. 39/13/2018 dated 3rd April 2018 has put in place an IT —Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal and the relief that needs to be given to them.
The procedure for filing a refund application has been outlined under rule 95 of the Central Goods and Services Tax Rules,2017 (hereinafter referred to as ‘the CGST Rules’) which provides for filing of refund on a quarterly basis in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11.
Legal provisions relating to the recovery of arrears of central excise duty and service tax and CENVAT credit thereof arising out of proceedings under the existing law (Central Excise Act, 1944 and Chapter V of the Finance Act, 1994)
Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
Many doubts have been raised by the field formations as there is no clarity as to how the said procedure is to be dealt with. Therefore, the undersigned has discussed the issue with the Joint Secretary (Customs) and it has been informed that the exporters based in Gujarat only can approach the CGST officers deputed at Customs locations/Customs Houses for verification of the GSTR.
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017- Supersession of earlier Order New Order-power Delegation – to Assistant Commissioner related to E-way Bill implementation.
