Delhi HC allows consolidation of GST proceedings initiated by different authorities

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 or before the 31st day of March, 2023 under section 73 or 74 of CGST Act – 53/2023 – Central GST (CGST)

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

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 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 52ND GST COUNCIL MEETING

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 does not provide ground for denying ITC

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

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

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

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 with Cancelled GSTIN

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

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 of the KGST Act

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

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 Staff Shortage

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

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 and Way Ahead for Industry

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...
GSTN DRC-01C recently enabled

DRC-01C – What is it and How is it Different from SCN in GST...

GSTN DRC-01C recently enabled Introduction Goods and Services Tax Network (GSTN) has recently enabled Form DRC-01C, which is an intimation of difference in input tax credit...
GST Levy on Online Gaming in India: The Story So Far

GST Levy on Online Gaming in India: The Story So Far

GST Levy on Online Gaming in India: The Story So Far Introduction The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the...

Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards – GST

This Tax Alert summarizes the recent Instruction issued by Central Board of Indirect Taxes and Customs (CBIC) prescribing Standard Operating Procedure (SOP) for scrutiny...
Automated GST Return Scrutiny - Analyzing How It Will Work

GST Department has Started FY 2019-20 Automated Return Scrutiny

CBIC rolls out Automated Return Scrutiny Module for GST returns in ACES-GST backend application for Central Tax Officers Posted On: 11 MAY 2023 6:51PM by...
Automated GST Return Scrutiny - Analyzing How It Will Work

Automated GST Return Scrutiny – Analyzing How It Will Work

On 29th April, 2023, Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman chaired a review meeting with Central Board of Indirect Taxes...
CBIC clarifies about terms of ITC availment restrictions for February to August 2020

Entitlement of ITC between Date of Cancellation to Date of Restoration when Registration is...

The Rajasthan High Court has held that the assessee is entitled to lodge an ITC claim when the department considers the issue of revocation of GST...
Cross Charge GST on Branch & Head Office Reaffirmed by AAR - Massive Impact on these Industries !

Cross Charge Under GST

A recent advance ruling given by the Tamil Nadu bench in the case of Profisolutions, a private company, reaffirms that GST is applicable on services provided intra-company. In this...
Netizens Heavily Demand Extension of GST Amnesty Scheme till 31st December, 2020

Summary of All GST Late Fees & Revocation – Amnesty Schemes 2023

1. Reduction/waiver of late fee if Forms GSTR-4, GSTR-9 & GSTR-10 of earlier periods are filed within April-June 2023 DefaultReduced late feeConditionNon-filing of Form GSTR-4 (Return...
Relief for Buyers on GST Rate on Water Connection, Electricity Installation, Development Charges & Legal Fees Charged by Builder - AAAR Orders Refund of Excess Tax Collected

Relief for Buyers on GST Rate on Water Connection, Electricity Installation, Development Charges &...

IN RE: M/S. PURANIK BUILDERS LIMITED, APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA has provided relief and Good News for All Flat Buyers with a Ruling that...
Invoice Hard Copy is Must to be Carried During Transportation of Goods

Invoice Hard Copy is Must to be Carried During Transportation of Goods

Soft Copy or Digital Copy of Invoice in Mobile won't do. It is must to carry Hard Copy of Invoice during Transportation of Goods...
If your Eway Bill has Expired, cancel it and generate new to avoid seizure during Transit

{Opinion} If your Eway Bill has Expired, cancel it and generate new to avoid...

Recently, An assessee had sold 300 bags of Pan Masala to a dealer at Meghalaya. During transit inspection, it was found that expired e-way...
Did You Received Summon under GST Both from Centre and State

Uncovering Tax Evasion: GST Department to Analyze I-T & MCA Data for Non-Compliant Entities

The GST department's move to scrutinize data from the IT department and the MCA is a part of the government's broader strategy to boost...
ITC Against Purchases of Vouchers of Loyalty Reward Is Not Allowable - AAAR Rules Against Myntra

ITC Against Purchases of Vouchers of Loyalty Reward Is Not Allowable – AAAR Rules...

The Karnataka Appellate Authority of Advance Ruling, AAAR in the case observed and has held that input tax credit (ITC) is not available on...