Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...
Goods and Services Tax : From April 1, 2025, ISD registration under GST is mandatory for distributing input service ITC across branches. Applies only to se...
Goods and Services Tax : Learn how to handle discrepancies in GSTR-2A and GSTR-3B for FY 2017-18 to 2018-19 under CGST Act 2017. Explore scenarios, clarifi...
Goods and Services Tax : 1. The concept of Input Service Distributor (ISD) has its roots in the service tax regime. The Head office of an organization obta...
Goods and Services Tax : Articles explains Conditions to avail Input tax credit under GST, Important Points related to Input tax credit under GST, Input T...
Goods and Services Tax : Changes are being made in the credit utilization criteria in Form GSTR-6, filed by Input Service Distributors (ISDs). These change...
Goods and Services Tax : Department of Revenue has agreed to most of the recommendations put forward by Empowered committee in FDP on GST relating to harmo...
Service Tax : The three services qualifying for service tax refund are courier services, goods transport agency services availed for transport o...
Service Tax : Government has issued Notification No. 3/2008-ST, dated 19.02.2008, extending the scheme to refund service tax paid by exporters o...
Goods and Services Tax : The Court held that the amendment to Rule 89(5) is clarificatory and applies retrospectively to earlier refund claims. Refund deni...
Goods and Services Tax : The ruling examines whether construction services for machinery foundations qualify for ITC. It holds that such foundations are in...
Excise Duty : CESTAT Ahmedabad held that services availed in respect of effluent treatment plant for treatment of industrial waste is in relatio...
Excise Duty : In the case of Commissioner of Central Excise, Ludhiana vs DRP Malleables Pvt. Ltd. (supra), the Tribunal held that Chartered Acco...
Excise Duty : CENVAT Credit on Canteen Services and House Keeping/Cleaning Services availed in office building are admissible to Assessee when s...
Service Tax : In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 7/2010-Central Excise (Non...
Service Tax : CENVAT Credit Rules, 2004 permit taking of credit of inputs and input services which are used for providing output services or out...
Service Tax : Trade Notice No. 14/2009 Prior to 01.04.2008 [before the amendment in Rule 6(3)] the option available to the taxpayer, under Rule...
The Court held that the amendment to Rule 89(5) is clarificatory and applies retrospectively to earlier refund claims. Refund denial was set aside as authorities failed to consider binding legal developments.
The ruling examines whether construction services for machinery foundations qualify for ITC. It holds that such foundations are integral to plant and machinery and not barred under Section 17(5). The decision clarifies eligibility where structures directly support manufacturing equipment.
From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for common input services.
From April 1, 2025, ISD registration under GST is mandatory for distributing input service ITC across branches. Applies only to services, not goods or capital.
Learn how to handle discrepancies in GSTR-2A and GSTR-3B for FY 2017-18 to 2018-19 under CGST Act 2017. Explore scenarios, clarifications, and practical solutions.
CESTAT Ahmedabad held that services availed in respect of effluent treatment plant for treatment of industrial waste is in relation to the overall manufacturing activity and hence CENVAT Credit is duly admissible.
1. The concept of Input Service Distributor (ISD) has its roots in the service tax regime. The Head office of an organization obtains services that are common for all the company’s units located across the country. The supplier of such services issues an invoice in the name of the company’s head office. These services are […]
Changes are being made in the credit utilization criteria in Form GSTR-6, filed by Input Service Distributors (ISDs). These changes are likely to be implemented on the GST portal with effect from 14.04.2020.
Articles explains Conditions to avail Input tax credit under GST, Important Points related to Input tax credit under GST, Input Tax Credit if Depreciation been claimed on Tax Amount, Due Date for Input tax credit under GST and Documents for availing Input tax credit under GST. Section 16 of CGST Act, 2017 laid down the eligibility and […]
Input Service Distributor (ISD) means an office of the supplier of goods or services or both which receives tax invoices towards receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax (CGST)
