Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.
Goods and Services Tax : Reverse Charge Mechanism (RCM) in GST is a system where the recipient of goods or services is liable to pay the tax instead of th...
Goods and Services Tax : The Finance (No 2) Act 2024 been notified on 16th August 2024. The Finance Act sections 114 to 157 Page 114 to 157 (Page 67 to 6...
Goods and Services Tax : Overview of GST tax liability, self-assessment, and the distinction between scrutiny under Section 61 and actions under Sections 7...
Goods and Services Tax : Karnataka HC ruled that under Section 75(4) of CGST Act, a hearing opportunity must be granted before passing an adverse order. Ba...
Goods and Services Tax : Understand GST provisions for invoices and credit notes in the sale of under-construction flats/shops, including time limits, e-in...
Income Tax : Join our live course from Aug 23-25, 2024, to master tax audits, including Form 3CD, financial statements, and GST, with practical...
Goods and Services Tax : Join our webinars on GST Tribunals preparation. Learn to grow your IDT practice and prepare for GSTAT with expert guidance. Regist...
Goods and Services Tax : A Superintendent in Nadiad is sentenced to 5 years for bribery. CBI also investigates two GST officers in Hyderabad for demanding ...
Income Tax : Explore the financial impact of tax exemptions for BCCI and IPL, government actions, and proposed reforms from the latest Rajya Sa...
Income Tax : Explore the latest updates on tax benefits for skill development institutions in India, including GST exemptions and income tax re...
Goods and Services Tax : The Calcutta High Court orders restoration of GST registration for Abdul Nayim Chowdhury after compliance with tax conditions. ...
Goods and Services Tax : Calcutta HC rules extended period under CGST Act requires clear allegations of willful misstatements. Writ petition dismissed; sta...
Goods and Services Tax : Calcutta HC orders fresh adjudication in Swadhin Bose vs. CGST case due to improper consideration of the appellant’s response an...
Goods and Services Tax : Calcutta High Court overturns GST registration cancellation for non-filing of returns, setting conditions for restoration....
Goods and Services Tax : Sri Avantika Contractors (I) Limited. Vs Appellate Authority for Advance Ruling (GST) and others. (Telangana High Court) Telangana...
Goods and Services Tax : Maharashtra GST Circular No. 21T of 2024 updates guidelines for recovering outstanding dues after first appeal until the Appellate...
Goods and Services Tax : Instruction No. 03/2024-GST outlines procedures for CGST audits, emphasizing uniformity and reducing litigation through adherence ...
Goods and Services Tax : Kerala SGST department issues a circular clarifying the method of penalty calculation under the IGST Act, 2017 for tax demands mad...
Goods and Services Tax : CBIC's latest updates include a Customs cooperation deal with New Zealand, a new Hindi magazine, and significant seizures of smugg...
Goods and Services Tax : CBIC issues guidelines for a second All-India drive to detect and eliminate fake GST registrations, safeguarding government revenu...
In re Meerabai Tukaram Borade (GST AAR Maharashtra) No GST exemption on renting of property to Govt for under-privileged Girl in absence of Proper Info: AAR AAR, Maharashtra held that, services provided by M/s Meerabai Tukaram Borade (Applicant) to Samaj Kalyan Department (SKD), Government of Maharashtra (GOM), for residential accommodation of underprivileged girls is not […]
In re Shital Tukaram Borade (GST AAR Maharashtra) Question 1:- In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST? Answer: Answered in the negative. Question 2:- Whether TDS provisions will be applicable in […]
In re SPX Flow Technology India Pvt. Ltd (GST AAAR Gujarat) In view of the foregoing, the Advance Ruling No. GUJ/GAAR/R/102/2020 dated 14.10.2020 is confirmed to the extent it has been appeal against, by holding that the Integrated Goods and Services Tax was payable by the appellant M/s. SPX Flow Technology (India) Pvt. Ltd. from […]
In re Tukaram Pundalik Borade (GST AAR Maharashtra) The applicant has submitted that the Samaj kalyan Vibhag of the Government of Maharashtra has taken the immovable property on rent from the applicant to house the girls from the backward class communities which can be considered as a welfare measure undertaken by the Government for the […]
In re M/s. Rajivkumar Giriraj Bansal (Proprietor of M/s. Gujarat Plast Industries) (GST AAAR Gujarat) The product narrow woven fabric of Polypropylene yarn of width not exceeding 30 cms provided with selvedges on both edges manufactured by the appellant merit classification under Tariff heading No. 58063990 of the Customs Tariff Act, 1975, attracting rate of […]
AAAR modified the ruling passed by the AAR, Gujarat and held that, supply of installation/up-gradation of machines and training services for and on behalf of the Company located outside India, by the supplier in India will not fall under the definition of ‘intermediary’.
In re Barkatbhai Noordinbhai Velani (M/s. Alisha Gruh Udyog) The product ‘fried – different shapes and sizes Papad’ involved in the present case merit classification under Custom Tariff heading (CTH) No. 19059040 of the Customs Tariff Act, 1975 and chargeable to 18% rate of Goods and Services Tax as per Sl. No. 16 of Schedule-III […]
In re Vishal Cooperative Housing Society Limited (GST AAR Maharashtra) According to circular number 109/28/2019-GST dated 22 July 2019 RWAs are entitled to take ITC on GST paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary and hardware fittings etc.) and input services such as repair and […]
The Application in GST ARA Form No. 01 of M/s. Rotary Club of Bombay Sea Face, vide reference ARA No. 15 dated 02.09.2020 is disposed of, as being withdrawn voluntarily and unconditionally
CBIC issued Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017. It explains Grounds for disallowing debit of an amount from electronic credit ledger, Proper authority for the purpose of Rule 86A, Procedure for disallowing debit of electronic credit ledger/blocking credit under Rule 86(A) and Allowing debit of […]
