GST articles

Applicability of GST on reimbursements levied with Rent

It is a well settled law that renting of commercial properties is subject to GST, provided the basic exemption limit is exceeded for registration. However, the subject matter prone to litigation is the recovery of other charges made by the landlord in addition to rent, viz. reimbursement of electricity charges, water charges, gas charges ...

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Treatment of Transfer of business as a going concern under GST

I have received queries from our colleagues on if a business men has transferred  his business as a going concern, How can treat such transfer of business as a going concern under GST. So, I am trying to explain how to treat such transaction as a going concern and what is tax impact under GST […]...

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Burning Questions in GST with analysis of latest Judgements ( Part-II)

1. Denial of input tax credit to recipient  and recovery from him if supplier fails to pay tax to Government. ( section 16) 2. Some issues on blocked credit under section 17(5). 3. Is it appropriate to deny renovation of cancellation of registration saying that the taxpayer has wrongly availed ITC under section 30?...

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Extension of limitation under GST Law in terms of Hon’ble SC Order dated 27.04.2021

The Government has issued notifications under Section 168A of the CGST Act, 2017, wherein the time limit for completion of various actions, by any authority or by any person, under the CGST Act, which falls during the specified period, has been extended up to a specific date, subject to some exceptions as specified in the said notificatio...

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Refund cannot be rejected on flimsy grounds

Nupur Viniyog Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

Nupur Viniyog Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) M/s. Nupur Viniyog Private Limited (Appellant) filed refund of Service Tax paid on the taxable specified services for export of goods made under Bills of Export. Order-in-Original (OIO)- Sanctioned refund. Being aggrieved, Department filed appeal before Commis...

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GST Evasion: Bail rejected due to severity of allegations & conduct of assessee

Rejected anticipatory bail application due to severity of allegations and conduct of assessee In Directorate General of CGST Intelligence (Delhi East Unit) v. Saurav Gupta [Bail Application No. 1423/21 decided on July 28, 2021] Saurav Gupta (Respondent), 90% shareholder of M/s Saurav Beverages Private Limited (Company) filed anticipatory ...

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HC directs assessee to pay tax for pre-registration period in DRC-03 considering technical limitation in portal

Court directed the department to make appropriate changes in the portal so as to enable the Petitioner to file returns and dismissed the petition. Further, If such payment is effected, the recipients of the Appellant shall not be denied ITC only on the ground that the transaction is not reflected in GSTR 2A....

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GST payable at the time of transfer of possession/rights in building to Landowner

This AAR deals with the point of taxation and time of supply with respect to flats allotted (transfer of possession) to landowner by the builder Post-GST implementation and entered in agreement fixing the total number of flats to be allotted in Pre-GST period....

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New Aggregate Turnover functionality deployed on GST Portal

New functionality on Annual Aggregate Turnover (AATO) deployed on GST Portal for taxpayers- A. Introduction of the new functionality on taxpayers’ dashboard: √ The taxpayers can now see the exact Annual Aggregate Turnover (AATO) for the previous FY, instead of just the two slabs of Above or Upto Rs. 5 Cr. √ The taxpayers can [&helli...

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Papad is not limited to traditional round shape but can be of any desired shape & size

Impugned goods have all the characteristics and ingredients of Papad. Traditionally Papad were made manually in round shape however, due to advancement in technology, Papad does not limit to same age old traditional round shaped Papad but can be in any desired shape and size. Thus, Impugned goods are classifiable under HSN 19059040....

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August 2021