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...
Issues with regard to slowness of AIOs [all-in-ones] have been brought to my notice. Discussions have been held with the representatives of M/S TCS, who are our vendors for the network/ AIOs and Wipro software application team. Accordingly following advisory is issued to the field formation for immediate action.
The refund applications in respect of the Export of Goods with payment of tax-to be dealt by Custom Authorities. The refund application is respect of the following contingencies shall be dealt as given below:
The facility of export under LUT has been now extended to all registered persons who intend to supply goods or services for export without payment of integrated tax except those who have been prosecuted for any offence under the MGST Act or the Integrated Goods and Services Tax Act, 2017 or any of the existing laws and the amount of tax evaded in such cases exceeds Rs. 2.5 Cr.
Certain standard objections have been raised by the assessees as per the reports from the field:- 1 The assessee is migrated to the State administration and hence refuse to part with the data. 2 The assessee has directed his CA to file the return and the CA is out of station. 3 The assessee is having the data at their Hqrs. hence it takes time, to retrieve it. 4 There is no data to compare with as no Trans-1 data is available with the Department to confirm the authenticity of the data being collected or analyzed.
It appears that all the data may not be available in the field formations at the registration level for the purpose of revenue comparison and analysis. However, revenue analysis of all those tax payers which were our assesses in the pre-GST period may be done by the field formations and comparison be made of CGST revenue with revenue trend in Central Excise and Service Tax in the corresponding period of FY 2016-17.
In terms of the said Notification, Service Tax / GST exemption has been granted by Government of India, Ministry of Finance on VGF disbursed to Selected Airline Operators in respect of RCS Flights operated at above RCS Airports, for such period, as provided in the Notification, from the date indicated against each RCS Airport as above.
Issue: Payment up to Rs. 50,000 to be allowed through cheque instead of current provision of Rs. 10,000. Response: The Council deliberately decided to keep Rs. 10,000/- as limit for payment through ‘over the counter mode’ of payment. The same has been decided in the line with the view of Government to minimize cash transactions and encourage digital Transactions.
After registration of the eligible unit, based on the details mentioned by the applicant on the Registration Form, the bank account of the applicant shall be validated by the Asstt./Dy. Commissioner (in the capacity of Program Division of CBEC) and a Unique Vendor Id will be created. This exercise should be completed within 3 days of registration of the eligible unit and the unique vendor Id shall be on endorsed on all the copies of the application. The second copy of the application shall be kept in record by the DDO.”
Due to the non-availability of the refund module on the common portal, it has been decided, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies of goods or services or both without payment of integrated tax shall be filed and processed manually till further orders.
The Central Board of Excise & Customs ICBECI has issued Circular No. 46/2017-Customs dated 24.11.2017 on the applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. The gist of the clarification is as under.
