Goods and Services Tax : The operators avoided traditional hacking and instead used structural loopholes in website optimisation. The incident shows how te...
Goods and Services Tax : IGST refunds are not available when exports are made under LUT/Bond without tax payment. The clarification highlights eligibility ...
Goods and Services Tax : The amendment shifts the place of supply to the recipient’s location, allowing intermediary services to qualify as exports. This...
Goods and Services Tax : The issue was place of supply for intermediary services under GST. The amendment shifts it to the recipient’s location, enabling...
Goods and Services Tax : The Bombay High Court ruled that GST portal limitations cannot override Section 18(3) of the CGST Act. It allowed transfer of CGST...
Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...
Goods and Services Tax : Details on GST/IGST collection over five years and state-wise compensation released. Discussion on GST on health insurance also in...
Goods and Services Tax : Overview of GST collections and compensation to states in 2024, including deliberations on GST rates for health insurance....
Goods and Services Tax : Explore the details of CGST, SGST, and IGST collected, IGST settlement to states, and an in-depth study on GST revenue growth. Ins...
Goods and Services Tax : Standard Operating Procedures for Monitoring Ineligible IGST Input Tax Credit Reversal by Taxpayers in Return Form GSTR 3B (SOP-1/...
Custom Duty : The dispute involved jurisdiction of customs authorities to levy IGST on imports. The Court ruled that assessment includes all app...
Custom Duty : The authority held that bulk drugs, including APIs, fall within the definition of drugs under applicable laws. Consequently, IGST ...
Goods and Services Tax : The Gujarat High Court directed refund of IGST paid under Entry No.10 of Notification 10/2017 after it was declared ultra vires th...
Goods and Services Tax : The High Court held that omission of Rule 96(10) without a saving clause applies to all pending cases. Refund claims for IGST paid...
Custom Duty : CESTAT Mumbai set aside a differential IGST demand, holding that CBIC’s beneficial circular clarifying 12% GST on poultry machin...
Goods and Services Tax : CBIC has amended Notification No. 9/2025-Integrated Tax (Rate) to revise tariff entries under IGST schedules in line with Finance ...
Goods and Services Tax : GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interes...
Goods and Services Tax : Finance Ministry notifies DGGI ADG as nodal officer under IT Rules and designates Afcom Holdings as Indian carrier under Central S...
Income Tax : The Budget 2026 changes overhaul customs duty structures by moving rates into the tariff and pruning exemptions. The key takeaway ...
Goods and Services Tax : Biris are specifically classified in the 18% schedule, separate from other tobacco items. This creates a distinct IGST treatment f...
Choksi Exports Vs Union of India (Gujarat High Court) – IGST refund claim cannot be withheld when ITC towards purchase from risky supplier already been reversed
Check out the proposed amendments to the GST for the Union Budget 2023! See what changes you should be aware of for composition levy & input tax credit eligibility now.
Explore the complexities of Input Tax Credit (ITC) restrictions due to Place of Supply (PoS) rules in the recent GSTR3B form changes. Understand the impact on businesses and the need for careful compliance.
Seeks to amend notification No. 9/2017- Integrated Tax (Rate) dated 28th June, 2017 vide Notification No. 15/2022 – Integrated Tax (Rate) | Dated: 30th December, 2022. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION Notification No. 15/2022 – Integrated Tax (Rate) | Dated: 30th December, 2022 G.S.R. 927(E).—In exercise of the powers conferred by sub-section (3) […]
Seeks to amend notification No. 4/2017- Integrated Tax (Rate) dated 28th June, 2017 vide Notification No. 14/2022-Integrated Tax (Rate) | Dated: 30th December, 2022 MINISTRY OF FINANCE (Department of Revenue) Notification No. 14/2022-Integrated Tax (Rate) | Dated: 30th December, 2022 G.S.R. 923(E).—In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated […]
Seeks to amend notification No. 2/2017- Integrated Tax (Rate) dated 28th June, 2017 vide Notification No. 13/2022-Integrated Tax (Rate) | Dated: the 30th December, 2022 MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 13/2022-Integrated Tax (Rate) | Dated: the 30th December, 2022 G.S.R. 920(E).— In exercise of the powers conferred by sub-section (1) of section 6 […]
Seeks to amend notification No. 1/2017- Integrated Tax (Rate) vide Notification No. 12/2022-Integrated Tax (Rate) | Dated: 30th December, 2022. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 12/2022-Integrated Tax (Rate) | Dated: 30th December, 2022 G.S.R. 917(E).— In exercise of the powers conferred by sub-section (1) of section 5 of Integrated Goods and […]
Clarification on the entitlement of input tax credit (ITC)where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax (IGST) Act , 2017 vide Circular No. 184/16/2022-GST Dated 27th December, 2022. Circular No. 184/16/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 […]
High Court Grants IGST refund with interest to petitioner in respect of various export invoices of FY 2019-20 for which details were incorrectly reported in GSTR-1.
Bombay High Court has held that notification no. 79/2017-Customs dated October 13, 2017 (amending notification no. 16/2015-Customs) granting exemption from the IGST to the capital goods imported under the Export Promotion Capital Goods Scheme is clarifying and curative in nature.
