Goods and Services Tax : Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST...
Goods and Services Tax : Implications of Karnataka's E-Way Bill notification on movement of gold, silver, and precious stones. Learn about intra-state and ...
Goods and Services Tax : Learn what e-Invoice is and what advantages in GST it offers businesses. Get detailed info on the process to generate an e-Invoice...
Goods and Services Tax : Explore the implications of Input Tax Credit (ITC) on CGST and SGST paid in states where a registered person is not located. Learn...
Goods and Services Tax : Under GST, the Central Government collects CGST, SGST or IGST which is depend upon if the transaction is intrastate or it is inter...
Goods and Services Tax : Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise fi...
Goods and Services Tax : In July 2023, India's GST revenue collection reached ₹1,65,105 crore, marking an 11% YoY growth. Domestic transactions saw a 15%...
Goods and Services Tax : GST collection for October 2021 registered the second highest since implementation of GST ₹ 1,30,127 crore gross GST revenue col...
Goods and Services Tax : GST Council has made several recommendations related to GST Rate Reduction on Good and Services, Late Return Filing Fees Waiver, E...
Goods and Services Tax : CBIC extended Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 201...
Goods and Services Tax : Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case...
Goods and Services Tax : Kerala High Court's recent case involving Divya S.R. under CGST and SGST Acts. The court directs consideration of a rectification ...
Goods and Services Tax : HC directed the Authorities to refund the sanctioned amount. Held that, circular cannot stand in way of a benefit under a statutor...
Goods and Services Tax : A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime...
Goods and Services Tax : In this case Delhi High Court held that as of date there is no clarity on whether all legal services (not restricted to representa...
Goods and Services Tax : Stay informed with Circular No.02/2024 from Kerala SGST on amendments to the Goods and Services Tax Act, assigning functions to De...
Goods and Services Tax : Explore the Odisha Finance Department's notification on the establishment of a "Public Tech Platform for Frictionless Credit" unde...
Goods and Services Tax : Explore the instructions under Section 161 of DGST Act, 2017 for rectifying errors in demand orders, addressing arithmetical mista...
Goods and Services Tax : Explore the latest trade circular from the Commissioner of State Tax, Maharashtra, outlining the procedure for reimbursement of SG...
Goods and Services Tax : Explore the impact of jurisdiction transfer on registered persons in West Bengal. Understand guidelines for pending proceedings an...
In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Goods and Services Tax (Amendment) Act, 2022 (Mah. Act No. XXXIX of 2022), is hereby published under the authority of the Governor. By order and in the name of the Governor of Maharashtra, SATISH […]
The cases for write-off shall be initiated after adequate steps for recovery of demand have been undertaken. The foremost task for recovery of outstanding demand is the identification of movable or immovable property of a defaulter that can be attached and sold for recovery of outstanding demand(s).
Payment received by Railways in the form of liquidated damages against tolerating non-performance of conditions of a contract such as a delay in the rendering of supply is not liable to GST.
Registration of any business entity under the GST Law implies obtaining a unique GSTIN from the concerned tax authorities for the purpose of collecting tax on behalf of the Government and to avail ITC for the taxes paid on the inward supplies.
Rajasthan govt notifies that Assistant Commissioner of State Tax shall have the jurisdiction over the taxable person having annual turnover in State Upto Rs. 2.5 Cr. and Joint/ Deputy Commissioner of State Tax hall have the jurisdiction over the taxable person having annual turnover in State Above Rs. 2.5 Cr. GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES […]
Maharashtra Settlement Arrears Tax, Interest, Penalty Late Fee Act, 2022 shall be applicable for the settlement of arrears of tax, interest, penalty and late fee under the various Acts administered by the Department. Arrears of tax, interest, penalty or late fee for the periods ending upto 30th June 2017
Government from time to time has provided for reimbursement of SGST on specific films (hereinafter read as films). Various representations have been received both from the trade and the field formations to provide for a uniform procedure to apply for such reimbursements.
Chief Commissioner, State Tax, Rajasthan, hereby, authorise Joint Commissioner /Deputy Commissioner, Central Registration Unit, State Tax, Jaipur for giving approval for physical verification of place of business to the proper officers.
The Exhibitor shall claim reimbursement of SGST paid on monthly basis by filing Application, manually, in Annexure-A to the Proper Officer (LGSTO / SGSTO having geographical jurisdiction) irrespective of the fact whether the Exhibitor falls in the Central or State jurisdiction. This application shall be filed within ten days from the due date of filing monthly tax return.
It is hereby instructed that from 01st April, 2022 the provisional attachment orders in DRC-22 and restoration order in DRC-23 shall be only be issued on BO system.
