Goods and Services Tax - The journey of the E-way Bill began on April 1, 2018, marking its 5th Anniversary in April 2023. Over the course of the past four years, more than 353 crore E-Way Bills have been issued. Throughout its existence, the E-Way Bill system has undergone numerous changes and amendments to its rules and portal. As time […]...
Read MoreGoods and Services Tax - The Proper Officer informs the discrepancy in form GST ASMT-10 which (discrepancy) has been noticed while scrutinizing the returns furnished by the Tax Payer. The notice issued in form ASMT-10 is an opportunity to the Taxpayer to rectify the discrepancy. If there is no discrepancy according to the Tax Payer, he shall clarify about no [&he...
Read MoreGoods and Services Tax - Section 65 Audit by tax authorities: Can officer issue FORM ADT-02 without enquiry on audit discrepancies (Or) Can officer initiate action under Section 73 or 74 without Issue of FORM GST ADT-02? (analysis of Section 65 and rule 101) In this article we are going to discuss the importance of enquiry on audit discrepancies & […]...
Read MoreGoods and Services Tax - Schedule III of CGST Act, 2017: Exemptions from Supply of Goods or Services – Services By Any Court or Tribunal Established Under Any Law For The Time Being In Force Introduction: The CGST Act, 2017 defines the scope of “Supply” and outlines the chargeability of Goods and Services Tax (GST) for various transactions and a...
Read MoreGoods and Services Tax - Understanding Schedule III of the CGST Act, 2017: Exclusions from Supply of Goods or Services – Services by an Employee to Employer in the Course of or in Relation to his Employment The implementation of the CGST Act, 2017 has brought significant changes to the taxation landscape in India. While the Act defines “Supply” ...
Read MoreGoods and Services Tax - 1. Sometimes IRPs may fail to check duplicate IRN from de-dup system for technical reasons. Under this circumstance, it is possible for tax payers to register the same document/invoice at different IRPs. Whenever the de-duplication system comes back to live, only one of the IRP will be able to successfully register the IRN. All other [&he...
Read MoreGoods and Services Tax - Government should not charge late fees unless and until the online system is streamlined. There were many technical issues with the site, because of which assessee had to pay late fees. So you are requested to waive the late fees...
Read MoreGoods and Services Tax - CBIC rolls out Automated Return Scrutiny Module for GST returns in ACES-GST backend application for Central Tax Officers During the recent review of the performance of the Central Board of Indirect Taxes & Customs (CBIC), Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman had given directions to roll out an Autom...
Read MoreGoods and Services Tax - 1. Implementation of Amnesty scheme -Extension time for filing application for revocation of Suo Moto cancellation of registration. As announced by the Government, availment of amnesty scheme, between 1st April 2023 and 30th June 2023, has been enabled for taxpayers on the portal. Now taxpayers cancelled Suo moto between 1stJuly, 2017 and...
Read MoreGoods and Services Tax - We are pleased to introduce a short, crisp and problem-solving addition of our GST Book titled 'GST Ready Reckoner 2023'. This new version would not only facilitate the apparent needs but also addresses the inherent challenges and complexity of this law in the most simplified manner for its users....
Read MorePKV Agencies Vs State Tax Officer (Madras High Court) - Madras High Court held that non-submission of certified copy of order within a period of 7 days as stipulated under Rule 108(3) of the Tamil Nadu Goods and Services Tax Rules, 2017 (TNGST Act) is only a technical defect....
Read MoreBhavadharani Builders Vs Deputy Commissioner of CGST and Central Excise (Madras High Court) - Madras High Court held that without instructions, without verifying the records, the petitioner cannot direct his representatives to appear. Accordingly, such representation is untenable in law....
Read MoreIn re Comsat Systems Private Limited (GST AAR Telangana) - Advance ruling authority constituted under Telangana State Goods and Services Act cannot give a ruling on liability arising under CGST Act or SGST Act in a different state. ...
Read MoreNitesh Jain Mangal Chand Vs Senior Intelligence Officer (Madras High Court) - Revenue department cannot continue attachment of bank accounts for several years under Section 83 of the CGST Act for Delay in issuing SCN ...
Read MoreIn re Uttarakhand Civil Aviation Development Authority (GST AAR Uttarakhand) - GST applicable on entire bill, including monthly rental, night charges, and fuel on mileage basis, for motor vehicle hire services where service provider is responsible for arranging fuel and maintenance....
Read MoreCommissioner of Commercial Taxes Circular No. GST-02/2023-24 - (23/05/2023) - Most of such documents have a system-generated unique identifier DIN (Document Identification Number)/ RFN (Reference Number). These documents, by virtue of being generated by the System, are already traceable in the portal, mostly on the taxpayer's dashboard....
Read MorePress Release No. 586 - (28/05/2023) - The Government of Manipur has issued Notifications No. 11/2023 – Central Tax, 12/2023 – Central Tax and 13/2023 – Central Tax, all dated 24th May 2023, announcing the extension of the due date for filing Goods and Services Tax (GST) returns for the tax period of April 2023. This extension appl...
Read MoreDO No. 07/CH(IC)/2023 - (25/05/2023) - Weekly newsletter from Chairman, CBIC dated 25/05/2023 highlights the importance of organizational commitment and the need to prioritize the needs of the organization over personal aspirations. The newsletter encourages officers to embrace unexpected changes as opportunities for growth and emphasize...
Read MoreInstruction No. 02/2023-GST - (26/05/2023) - Standard Operating Procedure for the scrutiny of GST returns by the Government of India for the financial year 2019-20 onwards....
Read MoreOffice Order No. 78/2023 - (24/05/2023) - Office Order No. 78/2023 - With the approval of Competent Authority, the following transfer and posting in the grade of Deputy/ Assistant Commissioner of Indirect Taxes and Customs is hereby ordered with immediate effect and until further orders: -...
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Commissioner of Commercial Taxes Circular No. GST-02/2023-24 - 23/05/2023
PKV Agencies Vs State Tax Officer (Madras High Court) -
Press Release No. 586 - 28/05/2023
Bhavadharani Builders Vs Deputy Commissioner of CGST and Central Excise (Madras High Court) -