GST Refund cannot be rejected solely because it was filed under an incorrect category
Engineers India Ltd. v. Assistant Commissioner (Central Tax): A Game Changer for Tax Refunds in India
The Madras High Court's recent judgment in Engineers India...
Rectification of the DRC 07 Under GST – Law & Procedure on GST Portal
DRC – 07 – “Summary of the order”. As per Rule 142(5) of the Rulesthis form is electronically uploaded by the proper officer after...
No Interest if GST Cash Ledger Balance Sufficient even if GSTR-3B Belated – Madras...
The Hon’ble Madras High Court in the case of M/s. Eicher Motor Ltd. v. Superintendent GST and Central Excise and Ors. set aside the order...
Delhi High Court upholds validity of anti-profiteering law under CGST Act – But Accepts...
In a setback to companies including Hindustan Unilever, Nestle and Reckitt Benckiser and others, Delhi High Court on Monday upheld anti-profiteering provisions of GST...
Delhi HC Restore Cancelled GST Registration with Restrospective Effect
Ramesh Chander vs Assistant Commissioner Of Goods And Service Tax, Dwarka Division, CGST Delhi & Anr
(2024) 01 DEL CK 0130
In The Delhi High Court
Case...
Gift Vouchers are Actionable Claims unless Specifically Product Linked
In the case of Kalyan Jewellers, Honble Madras HC modified a ruling given by the Appellate Authority for Advance Rulings (AAAR), which had been...
Singapore Increases Goods and Services Tax for 2024
Singapore has increased its goods and services tax (GST) rate by one percent to nine percent as of January 1, 2024.
GST is a value-added tax...
How to Make GST Payment by UPI on Portal
The Goods and Services Tax Network ( GSTN ) has issued a new advisory, dated January 19, 2023, introducing additional payment options for those...
Punjab & Haryana High Court Stays Order under Section 73 – FY 18-19...
Garg Rice Mills & others Vs. State of Punjab & others (Punjab and Haryana High Court)
Introduction:
In a significant legal development, the Punjab and...
ITC cannot be availed by the Registered Person when returns are filed beyond statutory...
The Hon’ble Calcutta High Court in the case of BBA Infrastructure Ltd. v. Senior Joint Commissioner of State Tax dismissed the writ petition and held...
Haryana VAT One Time Settlement Scheme 2023
The best thing we like about the scheme is that it is a very wide scheme which covers not only the dispute tax but...
GST Scrutiny on Zomato and Swiggy for Delivery Partner Fees – Decoding the Law...
Zomato Ltd. and Bundl Technologies Pvt.-operated Swiggy have reportedly come under scrutiny from tax authorities with combined notices worth Rs 750 crore.1
Zomato, holding the...
Induction Furnace Owners Seek Relief from Rising GST Notices
The country’s induction furnace owners, who generally process heavy steel scrap, have reached out to the Steel Ministry seeking protection against rising Goods and...
Delhi HC allows consolidation of GST proceedings initiated by different authorities
The Delhi High Court (HC) has on 3rd November, 20231 allowed consolidation of GST proceedings initiated by different authorities. This means that if two...
FORM GST APL-01 notified for taxable persons who could not file an appeal on...
Notification No. 53/2023– Central Tax | Dated: 2nd November, 2023
S.O. 4767(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax...
Summary of Three Circulars on GST Released by CBIC on 27th October, 2023
202/14/2023-GST - Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017
When the Indian exporters,...
GST Portal Changes – Electronic Credit Reversal and Re-claimed Statement (ECRS) – Practical Guide
GST is well known for its frequent amendments, leaving the businessman always guessing what has changed and what implications it has for his business....
20.10.2023: CBIC ISSUED VARIOUS RATE NOTIFICATIONS TO GIVE EFFECT TO THE RECOMMENDATIONS OF THE...
The CBIC issued various Notifications dated 19th October, 2023 relating to Rate on goods and /or services, Exemption on goods and/ or services, Reverse...
GST paid by the Recipient but not remitted to the Government by the Supplier...
The Hon’ble Kerala High Court, in the case of M/s. Goparaj Gopalkrishnan Pillai v. State Tax Officer, Thripunithura & Ors. allowed the writ petition and...
CM Yogi Tells Officials to Use tech to check tax evasion in UP
Concrete efforts should be made to meet the revenue collection target of ₹2.62 lakh crore in the current financial year, says Yogi Adityanath
LUCKNOW Chief...
Govt plans Standard Operating Procedure to tackle unauthorized GST collection
It has come to the attention of the GST authorities that several taxpayers, whose GST registrations were previously canceled due to fraudulent practices, continue...
How to Enroll as Unregistered Suppliers to Supply Goods Through E-Commerce Portals
Introduction
The Goods and Services Tax Network (GSTN) has provided a facility for enrollment of unregistered suppliers to facilitate the supply of goods through e-commerce...
Allahabad HC Sets Aside Penalty Order Where Assessee Was Able to Generate E-way Bills...
Introduction
On October 12, 2023, the Allahabad High Court set aside a penalty order imposed by the GST department on an assessee who was able...
Many Companies Receiving GST Demand Notices for claiming blocked credits
India Inc is facing a major challenge in the form of GST demand notices for claiming blocked credits. Blocked credits are input tax credits...
Kerala GST Department issued Guidelines for Separate Notices to Taxpayers under sections 73 & 74...
The Kerala GST Department vide Circular No. 16/2023 dated October 09, 2023, has provided guidelines on issuing separate notices to the same taxpayer under sections...
Maharashtra GST Amnesty Scheme 2023: A Detailed Guide
Introduction
The Maharashtra GST Amnesty Scheme, 2023 (MGAS-2023) is a scheme that allows taxpayers to settle their outstanding GST dues, interest, and penalty without any...
Madras High Court Allows GST Appeal to be Filed Despite Delay on Account of...
Introduction
In a recent case, the Madras High Court allowed SRM Engineering Construction Company Limited to file a statutory appeal against a GST Assessment Order...
Recommendations of 52nd GST Council Meeting
A. Recommendations relating to GST rates on goods and services
I. Changes in GST rates of goods
GST rates on “Food preparation of millet flour in...
GST Council 52nd Meeting – Will Corporate Guarantee Hit the Agenda
The agenda for the 52nd GST Council meeting to be held on 7th October, 2023 is as follows:
Setting up GST Appellate Tribunals: The Council is...
Bajaj Allianz gets Rs 1,010 crore tax demand from GST intelligence – Why, What...
Bajaj Allianz gets Rs 1,010 crore tax demand from GST intelligence: What it means for the insurance industry
On September 29, 2023, Bajaj Allianz General...