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In the matter of East India InfoTech Pvt. Ltd., the Tripura High Court directed the release of Ambulances detained for not having an E-way bill under the GST Act. 

The Petitioner was a private limited company and challenged the action o ...

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The petitioner discharged its total tax liability, partly by paying tax in cash and partly by paying tax through legally availed Input Tax Credit (ITC) while filing return for the period August, 2017. Thereafter, petitioner proposed to furnish GSTR-3 ...

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In the matter of Awadhkrupa Plastomech, a two-judge bench of the Supreme Court has upheld the decision of the Gujarat High Court where the High Court directed the Goods and Service Tax Authorities to immediately sanction refund towards IGST paid i ...

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Taxpayers who have not filed GST returns for two months or quarters up to June 2021 will not be able to generate e-way bills from August 15, GST Network has said.

The move would help increase Goods and Services Tax collections in August as p ...

In the matter of RM Dairy Products LLP, the department blocked the credit of the petitioner and the petitioner filed writ petition challenging the blocking of credit. It submitted that the department had no jurisdiction or authority to block any i ...

In the matter of Interglobe Aviation Ltd., the petitioner was a public limited company and a scheduled airline operator engaged in the business of transportation of passengers and goods by air within and outside India. It was re-importing aircraft ...

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In the matter of S R & Sons,the Madras High Court directed the GST Officer to hear a plea in respect of charging of interest for delayed GST Payment under Section 50 of the CGST Act.

The petitioner was a Partnership Firm. The petitioner ...

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The Goods and Services Tax, which amalgamates more than a dozen central and state levies like excise duty, service tax and VAT, was introduced in July 2017. GST currently has five rate structures — 0.25 per cent, 5 per cent, 12 per cent, 18 per cent ...
In the matter of M/S Aich Brothers, the petitioner was aggrieved because of striking out of the registration of the petitioner firm by the respondent GST authority causing immense difficulties in getting released the payment due to him against variou ...

In the matter of Dharamshil Agencies, the petitioners by way of the present petition, have challenged the legality and validity of the pre-show-cause notice dated 12.4.2019 issued by the respondent, the Additional Commissioner of Central Goods, an ...

In the matter of M/s. VajraInfracorp India Private Limited,the Telangana Authority of Advance Ruling ruled that the Goods and Service Tax shall be payable from date of transfer of possession of the building or right to person supplying development ...

In the matter of Rajasthan Patrika Pvt. Ltd, the Rajasthan High Court issued a notice to the State Government and the Central Government on plea challenging restriction on refund of accumulated Input Tax Credit (ITC) of Input Service under Rule 89 (5 ...
In the matter of Chep India Pvt. Ltd. (CIPL), The Karnataka authority of Advance Ruling (AAR) ruled that the GST is leviable on services from Kerala to Karnataka in facilitating the transportation of goods to Tamil Nadu. The applicant is an Indi ...
In the matter of M/s Merchem India Pvt. Ltd., The Kerala High Court ruled that the discrimination in terms of time limit to allow availment of the Input Tax Credit (ITC) is arbitrary and unreasonable. The Revenue department has assailed the direction ...
Notification No. 14/2020-Central Tax, dated 21st March 2020 had been issued which requires Dynamic QR (Quick Response) Code on B2C invoice issued by taxpayers having aggregate turnover more than 500 crore rupees, w.e.f. 01.12.2020. Further, vide noti ...
In the matter of Maharashtra State Dental Councils, the Maharashtra Authority of Advance Ruling (AAR) ruled that 18% GST payable on Online and Offline tendering. The Dentists Act, 1948 regulates the profession of dentistry, whereas it is expedient to ...
In the matter of M/s. F1 Auto Components P ltd, The Madras High Court ruled that levy of interest under Goods and Service Tax (GST) on belated cash remittance as it is compensatory and mandatory. The petitioner challenged the order levying inter ...
In the matter of Aadhya Gold Private Limited, the Karnataka Authority of Advance Ruling ruled that GST to be paid only on difference between selling price and purchase price of second hand gold jewellery purchased from individuals who are not registe ...
In the matter of M/s. Cigma Medical Coding Private Ltd., the applicant was engaged in providing training to students in medical coding. The medical coding examination is conducted and certified by the American Academy of Professional Coders (AAPC) ha ...
Based upon specific intelligence, the officers of the Anti Evasion branch of Central Goods and Service Tax (CGST) Commissionerate, Delhi (West) have unearthed a case of availment/utilization and passing on of inadmissible input tax credit (ITC) throu ...
In the matter of GAIL India, the Andhra Pradesh High Court ruled that any dealer affected by the ruling of the AAR is entitled to seek review, amendment, or revocation of such a ruling. The petitioner, M/s GAIL India Ltd. is a Government of Indi ...
The Supreme Court while imposing the costs of Rs. 25,000 on Customs Authorities held that the bureaucratic delays cannot be excused for filing appeal beyond the limitation period. The petitioner, Custom Commissioner has approached the court afte ...
Airbus India's technical advisory and procurement services for its France-based holding company are 'intermediary services' and liable to 18 per cent GST, Authority for Advance Ruling has said.Airbus Group India had approached the Karnataka bench of ...

The Andhra Pradesh High Court held that the refund of interest on pre-deposit to be determined from the expiry of 3 months from the date of communication of the order. The appellant, M/s. Maithan Ceramics Limited had appealed before the Office of ...

The indirect tax department has started demanding goods and services tax on licence fees paid by companies to the government for availing certain benefits, people aware of the development said.Companies have to take licences to avail the benefits to ...

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In the matter of M/s Steels and alloy International Pvt. Ltd. and Ors., the petitioners are engaged in the manufacture of MS Billets and Ingots. MS scrap is an input in the manufacture of MS Billets and the latter, in turn, constitutes an input for m ...
In the matter of M/s Satyam Shivam Paper Pvt. Ltd., the petitioner contended that it made an intra-State supply of paper through a tax invoice dt. 04.01.2020 and had also generated an e-way bill dt. 04.01.2020. Petitioner contended that the auto ...

The petroleum products such as crude oil, natural gas, diesel, petrol, and aviation fuel are outside the ambit of GST and they are subject to the levy of Central excise and State specific VAT regulations. Since these petroleum products are still o ...

In the matter of M/S Shree Udyog Vs Commissioner Of State Tax Odisha Cuttack And Others the Adjudicating Authority passed the impugned order on 14th August, 2020 and uploaded it on the same day. The last date for the filing of the appeal against t ...

The Central Board of Indirect Taxes and Customs (CBIC) has clarified that no GST is applicable on the serving of food in schools, pre-schools including Anganwadis under Mid-Day Meals Scheme if such supplies are funded by government grants and/or corp ...
In the matter of Tvl. Gokul Traders, the petitioner challenged order of attachment of his Bank account. Learned counsel for the petitioner stated that the attachment is made consequent upon an order of assessment dated 17.02.2020, which has been serv ...
In the matter of M/s Universal Dyechem Pvt. Ltd., the DGGI conducted search and seizure at the principal place of business of petitioner. An order of seizure of certain documents came to be passed in Form GST INS-02. It appeared that the search proce ...
In the matter of Bellary Nirmiti Kendra, the Karnataka Authority of Advance Ruling (AAR) ruled that no GST is payable on supply of service by Government controlled Association to State Government and Local Authorities against consideration in form of ...
Reconciliation of ITC: ITC claimed by the person has to match with the details specified by his supplier in his GST return. In case of any mismatch, the supplier and recipient would be communicated regarding discrepancies after the filling of GSTR-3B ...
In the matter of Bangalore Turf Club Limited and Mysore Race Club Limited, the Karnataka High Court struck down Rule 31A(3) of CGST Rules, 2017 which imposes liability on entire bet amount received by horse race clubs. The petitioner moved to th ...
Companies increasing their corporate social responsibility (CSR) expenditure during the second wave of the Covid pandemic are set to face goods and services tax (GST) complications around input tax credits on cost incurred for goods purchased and sup ...
In the matter of M/s New India Civil erectors Pvt. Ltd., the petitioner seeks quashing of order passed by deptt. No.4 rejecting the declaration of the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and further seeks a dir ...
In the matter of M/s Neeta Sales Corp, the Allahabad High Court directed the petitioner to file a fresh representation before GST Authorities to rectify mistakes in GSTR-1. The counsel for the petitioner, M/S Neeta Sales Corp submitted that cert ...
In respect of GST, the Government has notified Amnesty scheme which aims to provide relief to taxpayers regarding late fee for pending returns. This scheme will remain valid from June 1, 2021 to August 31, 2021.This scheme is as per the recommendatio ...
The Delhi High Court while giving relief to as many as 24 petitioners directed the GST Authority to re-open the online portal to enable petitioner to file Form TRAN-1 electronically by 30th June 2021. The common thread in as many as 24 petitions ...
Finance Minister Nirmala Sitharaman on May 28 chaired the 43rd GST Council meeting thru video conferencing. The GST Council meeting, attended by and the finance ministers of states and UTs along with senior officials of the Government of India, was h ...
Contradictory verdicts on Applicability of GST on Activities of Liaison Office of Foreign Entity by the Authorities for Advance Ruling (AAR), Maharashtra and Appellate Authorities for Advance Ruling (AAAR), Karnataka under the goods and services tax ...
In the matter of Greatship (India) Ltd., the petitioner was a company incorporated under the Companies Act, 1956 and was engaged in the business of providing specialized services to persons involved in the exploration and production of oil and natura ...
The Karnataka High Court issued a notice to the Union government in a plea seeking GST, Royalty Exemptions for COVID-19 Vaccines. The petitioner, Professor S. Chandrashekar, a former Indian Space Research Organisation (ISRO) employee, sought the ...
In the matter of ICU Medical India LLP, the appellant was engaged in the business of software development for the Infusion system manufactured by its ultimate holding company ICU Medical Inc., having its place of business located at the USA. ICU Inc. ...
The Haryana became the first state in India to allow reimbursement of Goods and Service tax paid by companies, non-governmental organisations and individuals on purchase of 15 items including Covid vaccines, Remdesivir injections, ventilators and oxy ...
CBIC has notified Central Goods and Services Tax (Fourth Amendment) Rules, 2021 on 18th May 2021. Which has following main provisions. Rule 23(1) is amended to allow filing of application for revocation of cancellation of registration within a p ...
In the matter of Bajan Lal Bishnoi vs. Superintendent of GST & Central Excise, the petitioner filed writ petition on the ground that he was detained and arrested illegally and was prayed for bail. He submitted that he was merely a middleman ...
In the matter of Hazrath Valiyaparambil Azeez, the Kerala Authority of Advance Ruling (AAR) ruled that the Supply of goods & services by way of catering to students of Govt. Industrial Training Institute as per Govt. Scheme is exempted from GST.& ...
In the matter of Pranatharthiharan Sridharan vs. Union of India, the petitioner challenges the legality and validity of ex parte order in original passed by respondent No. 3. Principal Commissioner of Central Excise and GST imposing personal penalty ...
In the matter of Ramakrishnan Mahalingam Vs. State Tax Officer, the petitioner was holding GST Registration Certificate effective 01.07.2017. A show cause notice was issued by the assessing officer to the petitioner to show cause why the registration ...
In the matter of Shri Nandhi Dhall Mills India Pvt. Ltd., the petitioner is registered as a Small Scale Industry and is engaged in the business of dealing in pulses, dhals, and flour and also manufactures food products, grain mill products and dal.An ...
The Students Federation of India (SFI) has knocked on the doors of the Apex Court seeking directions to provide Free COVID vaccination to all citizens and to waive off the Goods and Service Tax (GST) on oxygen concentrators for personal use. The ...
Donors of medical equipment have sought exemption from Goods and Services Tax. Some of them have appealed to the state government that if the equipment, they have been importing or purchasing for donation to the hospitals should be considered for GST ...
In the matter of Bhavesh Kiritbhai Kalani vs. Union of India, the petitioner had a valid GST Registration Certificate under the provisions of the Central Goods and Service Tax Act, 2017. According to the petitioner, he was involved in voluminous tran ...
In the matter of Navneet R. Jhanwar vs. State tax officer, The petitioner submitted a refund claim of excess tax paid and State Tax Officer issued a show cause notice calling upon petitioner to show cause as to why his refund claim to extent of amoun ...
The petitioner alleges that the transporter M/s. Anmol Parcel Services, while loading the goods on the goods vehicle, loaded the material of the petitioner first, and then loaded the material of M/s. Simi Steels as the quantity of the petitioner amou ...

In the matter of Erode Infrastructure Pvt. Ltd., the appellant was incorporated with the sole objective of development of “Multifunctional Complex” at Erode Railway Station, a project of Rail Land Development Authority (M/S RLDA) for furtherance o ...

In the matter of Bowring Institute, the applicant is a club and a non-profit organization established by the British in the year 1868 as a literary and scientific society. It is a members-club as opposed to a proprietary club. The members contri ...
In the matter of M/s. Enpay Transformers Components India Pvt. Ltd., the applicant has stated that the company is importing goods from the Holding company located at Turkey namely M/s. Enpay Endstriyel Pzarlama ve Yatirim A.S. for which the payment t ...
In the matter of M/s BNP Paribas Global Securities Operations Private Limited, the Madras High Court directed the GST Authorities to allow the benefit of refund claim as legitimate export incentives can not be denied. The petitioner has challeng ...
The applicant is a proprietary concern registered under GST and is engaged in the business of execution of works contracts relating to electrical works and electrical infrastructure.The applicant has sought advance ruling in respect of the following ...
The Think & Learn Private Limited (TLPL), the parent of Bengaluru-based Byju’s, reportedly has come under the scanner of the GST intelligence wing for alleged tax Evasion of Rs. 43 crores. The Byju’s faces two cases for alleged tax evasion o ...
In the matter of M/s Karnataka Co-operative Milk Producers Federation Ltd. the Authorities for Advance Rulings (AAR) of Gujarat, Tamil Nadu, and Andhra Pradesh ruled 12% of GST is applicable on flavoured milk, but the Karnataka AAR goes for 5%. The A ...
The Supreme Court has listed the issues of Validity of Refund of Inverted Duty on Input Services on April 28, 2021 for final hearing. The batch of petitions arose from the judgments of the High Court of Gujarat and of the High Court of Madras. The Gu ...
In the matter of M/s Tvl. Vectra Computer Solutions, the petitioner has registered themselves on the file of the Assistant Commissioner. The petitioner was filing returns under the Tamil Nadu Value Added Tax Act, 2006 and subsequently, under the GST ...
In the matter of M/s H.R. Enterprises, the Rajasthan High Court held that the scope of enquiry ends if goods in transit are in conformity with the documents under the GST law. The petitioners M/s H.R. Enterprises and the driver Gurpreet Singh ha ...
In the matter of Bishops Weed Food Crafts Pvt. Ltd., the applicant was engaged in the business of provision of services by way of Leasing of residential units for use as residence to Tenants. The applicant has sought the advance ruling on the is ...
In the matter of Devi Prasad Tripathy vs. the Principal Commissioner, CGST and Central Excise Bhubaneswar and others, the Orissa High Court recently directed Commissioner, GST to issue clear instructions to all officers in Odisha clarifying that no n ...
In the matter of Radha Krishna Industries the Supreme Court on Tuesday slammed the manner in which the Goods and Services Tax was being enforced by tax authorities and observed that the taxman cannot see all businesses as being fraudulent.The Parliam ...
In the matter of M/s. NBCC (India) Ltd. the appellant was a Government of India Enterprises. It entered into contract for construction of residential accommodation along with survey, investigation, designing etc. with IIT, Bhubaneswar. It sought ...
The Karnataka Authority of Advance Ruling (AAR) ruled that 18% GST exigible on supervising the handling and transportation agriculture produce belonging to the FCI. The applicant, Karnataka State Warehousing Corporation submitted that they are a Stat ...
In the matter of SPSS South Asia Pvt. Ltd, the applicant was a Private Limited Company, registered under the Goods and Services Act, 2017 and is an authorized seller for various IBM SPSS Software in India. 
The applicant is a pure trader in s ...
In the matter of Senior Intelligence Officer & others vs. M/s KPN Travel India when the prayer sought by the assessee, was only to quash the summons, no direction to lift the provisional attachment of the bank accounts could have been passed by t ...
In the matter of M/s Essel Propack Limited, the petitioner was engaged in the business of manufacturing multi-layered plastic flexible laminated collapsible tubes and multi-layered plastic flexible laminated web classifiable under Chapter 39 of the F ...

Facility of LUT w.e.f. 1st April

The facility of export under Letter of Undertaking (LUT) has been extended to all registered persons who intend to supply goods or services for export without payment of integrated tax .The new LUT for FY 202 ...

In the matter of Manoj Mittal, the applicant runs an eatables’ business in Darjeeling, which has two sections. In one section, sweetmeats, namkeens and bakery items are sold off the counter in the form of takeaways. In other section, fast food snacks ...
In the matter of JAP Modular Furniture Concepts Pvt. Ltd. vs. State Of Gujarat (Gujarat High Court) the applicant was registered under Gujarat Value Added Tax Act, 2003 and was granted provisional registration certificate under GST law. But due to th ...
No condition shall be imposed while granting statutory Bail, a single bench of Gujarat High Court held while granting bail to an accused allegedly involved in offences under the GST Act. The ratio was laid while hearing the petition filed on beh ...

In the matter of M/s SDB Diamond Bourse, the Gujarat High Court ruled that sometimes delay in ruling of Authority of Advance Ruling (AAR) may frustrate investigation and also hinder the interest of the Revenue. The writ¬ applicant, received ...
The Gauhati High Court quashed the Show Cause Notice issued by the Central Excise Authority as the amount of Education Cess refunded should not be recovered unless recourse to judicial remedies. Many writ petitions were filed challenging the Dem ...
In the matter of Navneet R. Jhanwar, the Jammu and Kashmir High Court quashed the order rejecting the refund and remitted the matter back to the Authority for fresh consideration. The petitioner having become entitled to refund of excess tax pai ...
The disputes between the business community and the GST department continue over the classification of different goods and services. And the reason is obviously existence of multiple slabs of GST and their different interpretations by opposite partie ...
The Supreme Court on Wednesday sought responses of the finance ministry, the GST Council and the CBIC on a PIL seeking a mechanism to levy GST on foreign companies, like Facebook and Google, in business-to-business transactions for Online Information ...
In the matter of SI Air Springs Pvt. Ltd., the applicant, engaged in the manufacture and sale of “Air Springs” which are used in air suspension systems for buses, trucks and trailers. The ‘Air Springs’ manufactured and sold by the Applicant are ...
In the matter of M/s. Tamil Nadu Skill development Corporation, the applicant was a Non-profit organisation, which was set up with an objective to provide Skill Training Programme for meeting growing industrial demand for skilled workers. 
Th ...
In the matter of M/s SPX Flow technology (India) Pvt. Ltd., the applicant was a company engaged in  the business of manufacture of goods like pumps designed for handling water, single and multi-stage pumps, dairy machine etc. The applicant also ...
In the matter of Sujeet Jaiswal vs. Union of India, the petitioner in a writ petition challenged the order dated 09.01.2020 passed by Joint Commissioner (A) wherein the petitioner had preferred appeal under Section 107 of GST Act, 2017 which was dism ...
In the matter of M/s Deepak Prints, the Gujarat High Court directed the Goods and Service Tax Network (GSTN) to allow the rectification of entries in the GSTR-3B return which was submitted by the petitioner mistakenly on account of genuine bonafide h ...
In the matter of M/S SURYA ROADWAYS Versus SENIOR INTELLIGENCE OFFICERS (SIO), the Gujarat High Court ordered the release of Trucks seized from office premises of the writ applicants, Surya Roadways. The writ applicant, Surya Roadways challenged the ...
The government is looking at upgrading the QR code for UPI in such a way that it can incorporate the GST component and show the same separately. This will enable the government to come out with fiscal incentives for payments that are made digitally.< ...
In the matter of BA Continuum India Pvt. Ltd vs. Union of India and others, petitioner was a company incorporated under the Companies Act, 1956. It was engaged in the business of providing information technology and web enabled services to customers ...
With all eyes set on the next GST Council meet, expected to take place later this month, the clamour for reducing GST on branded packaged snacks and commonly-used food items is rising. The packaged food industry is seeking reduction in GST on ready-t ...
In the matter of M/s Ahinsha Chemicals Pvt. Ltd. The petitioner company was engaged in a business manufacture of instant tea. In the course of the manufacturing business, the petitioner company The petitioner company al ...
In the matter of M/s Wipro Enterprises Private Limited, The applicant was engaged in the manufacture of toilet soaps, LED bulbs and fittings, other toiletries, and other consumer products at their various factories. In relation to the said busin ...
With the confusion prevailing over the effective GST rate on life insurance premium, accounts departments are refusing to allow the premium as eligible benefit under the LTC Scheme.
Against the query – if payment of premium of already existing ins ...
In the matter of M/s Jay Chemical Industries Ltd., the applicant a company registered in the State of Gujarat, was engaged in manufacturing and marketing of dyes and dye intermediates. The Company has five manufacturing units situated at Kalamsar (Ta ...
The February collection is 7.3% higher than ₹1,05,361 crore collected in the same month last year, the last month before businesses took a hit on account of Covid-induced lockdown. Goods and Services Tax (GST) collections in February topped ₹1 lakh c ...
In the matter of Skylark Infra Engineering Pvt. Ltd. vs. Additional Director General DGGI and another. This petition has been filed challenging the provisional attachment of the bank account of the petitioner purportedly under Section 83 of the Centr ...
Several clubs and large cooperative housing societies (CHS) that relied on the ‘principle of mutuality’ and did not levy and collect the goods and services tax (GST) on the subscription or maintenance fees collected from their members are now worried ...

Tax authorities are auditing the country’s largest private hospitals to ascertain whether they should pay goods and services tax on food provided to admitted patients.

According to current regulations, GST does not apply to any service p ...

Requirement of Dynamic QR code was introduced, through the Notification No. 14/2020-Central Tax, dated 21st  March 2020, on B2C invoice issued by taxpayers having aggregate turnover more than Rs.500 crs., w.e.f. December 1, 2020. Further, vid ...

The Input tax credit (ITC) is the tax paid on the purchase of goods or services which can be set off against the tax liability on the sale of goods or services. Generally, under the system of GSTR-1 and GSTR-3B, the tax credit is claimed by the recip ...
In the matter of Bharat Acid & Chemicals, where officials of DGGI, Surat conducted search on proprietor’s premises and imposed unreasonable penalty of tax of Rs. 9 cr. The Gujarat high court pulled up the GST officials for their alleged pressure ...
The Ministry of Finance, Department of Expenditure on Friday, released the 17th weekly installment of Rs.5,000 crore to the States to meet the GST compensation shortfall. 
Out of this, an amount of Rs. 4,730.41 crore has been released to 23 S ...
In the matter of CA Harish Kumar Rampal, the accused has been in judicial custody and is 62 years of age and a CA by profession and also having a proprietorship firm under the name & style of M/s Rampal Company Chartered Accountants having its of ...
In the matter of Daulat Samirmal Mehta. the petitioner pleaded to be released on bail on the grounds that he is a senior citizen aged about 65 years. He was the director of two companies by the name of Twinstar Industries Limited and Originet Technol ...

The Central Board of Indirect Taxes and Customs (CBIC) notified the extension of Sanction for pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR-3B mismatch error. 

The Board has rec ...

In the ensuing initiative to counter the menace of fake billing operations, the officers of Central Goods and Services Tax (CGST) Commissionerate, Delhi North, on the basis of intelligence developed through extensive data analytics, have unearthed a ...
In the matter of M/s R.K.M. Steels Industries, Kanpur, the petitioner was engaged in trading of iron and steel products.The officials of Commissioner, Central Goods and Services Tax, Kanpur initiated an investigation against the petitioner alleging m ...
In the matter of Del Small Ice Cream Manufacturers Welfare’s Association, the petitioner claimed to represent the interest of more than 50 small scale ice cream manufacturing units operating in Delhi, filed the petition impugning the decision dated 1 ...

Thousands of GST non-filers, or those who did not file returns, have received an auto-generated letter from the authorities, asking them to file their returns or face the prospect of the tax department assessing their liability and asking them to ...

In the matter of M/s Universal Dyechem Pvt. Ltd. the Company was engaged in the business of manufacturing and trading of dyes and chemicals. The principal place of business of the firm was at Jodhpur (Rajasthan).
The firm also had branch at Surat. ...
In the matter of Jeet & Jeet Glass & Chemicals Private Limited the applicant was engaged in the manufacture of Bullet proof glass, bullet proof Vehicles, Lectern etc in their factory. It was also undertaking armouring by body building on the ...
In the matter of Basanat Pherumal Makhija Vs State Of Gujarat the applicant, Basant Perumal Makhija filed an application for a regular bail in connection with the alleged offence under Section 132(1)(a) of Central Goods and Services Tax Act, 2017. Mr ...
The applicant, M/s.Vevaan Ventures was not registered under the GST Law, 2017. 
The principal object of the firm was to carry out clinical research activities in India to determine the safety and effectiveness (efficacy) of medications, devic ...
The applicant, Dr. Hosahalli Boraiah Govardhan a proprietary concern, registered under the provisions of the Goods and Services Act, 2017, was a Medical Doctor specialised in Cancer and other General Health Care Services and was working in KIDWAI HOS ...

In the matter of BMW India Financial Services Pvt. Ltd. vs. Union of India at Bombay High Court the petitioner was a Non-banking finance company registered under RBI act, 1934 and GST and was engaged in financing automobiles in form of loans and f ...

In the matter of Ashiana Maintenance Services LLP at Haryana AAR the applicant was developing a group housing project and entered into agreements with prospective buyers for maintenance charges for routine works, operation of the services and capital ...

A very controversial decision has been given by Haryana AAR in the matter of M/s VDM Hospitality Private Limited. The details are as follows.

The applicant company was engaged in the business of organizing wedding & other banquet functio ...

In the matter of M/S Mahavir Transmission Limited vs. Directorate General of GST Intelligence (DGGI) the petitioner sought to set aside the notices whereby Respondent authority has directed the bankers of the petitioner company to provisionally attac ...

As per amended definition, only notified class of persons and notified class of goods or services can make zero rated supply with payment of IGST.

Foreign exchange realization would be mandatory for refund of unutilized ITC for zero rated su ...

Petrol and diesel are not the only sources of energy for which consumers are paying heavily because of high taxes and different tax regimes on input and final products. A number of taxes and levies on coal, which accounts for 55% of electricity gener ...

The applicant, Design Studio Pvt. Ltd.  was engaged in providing a wide range of professional consulting services including Architecture, Engineering (MEPF), Planning, Urban Design, Landscape, Research and Art, Building Design, Interior Desig ...

The applicant, Lupita Saluja, who was accused of wrongfully claiming Input Tax Credit (ITC), sought the anticipatory bail on the grounds that she was a housewife and she is having responsibility for her two minor children. It was submitted that the a ...

The appellant Midcon Polymers Pvt. Ltd. was engaged in business of renting of commercial property. It intended to enter into contractual agreements with prospective tenants wherein the premises would be rented out for a monthly rent. The contract ...

The Bombay High Court dismissed pleas of Directors seeking to quash criminal proceedings for allegedly creating fake invoices to evade tax liabilities.

The directors of Ganraj Ispat Private Limited raised the plea for quashing criminal proce ...

The appellant, Asalam Khan was working as a road cleaner in Dubai. Earlier he went to Dubai and returned after about 18 months. Second time he went to Dubai and returned back, after a stay of more than six months, at Jaipur Airport. 

Th ...

The Jharkhand High Court directed the GST Authority either to open the GSTN portal enabling the application for refund in GST RFD-01 or to manually accept the application for refund. 

The petitioner, Atibir Industries Co. Ltd. is primar ...

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Delhi Bench while providing relief to Interglobe Aviation allowed the Integrated Goods and Service Tax (IGST) Exemption available on re-import of repaired parts or aircraft into Indi ...

The Allahabad High Court held that uploading of show-cause notices on GSTN Portal is not valid as the petitioner did not visit the ...

In the matter of Tripura Ispat v/s The Assistant Commissioner of Central Goods & Service tax, Agartala. The Tripura High Court cancelled the order of recovery of wrong refund granted on education cess. 

The petitioner, Tripura I ...

The Gujarat High Court issued the notices on plea challenging 5% Provisional Input Tax Credit (ITC) reflected in FORM GSTR-2B as per the 36(4) of GST Rules. 

The petitioner, Surat Mercantile Association challenged the constitutional val ...

The Madhya Pradesh Authority of Advance Ruling (AAR) held that no Input Tax Credit (ITC) available on demo vehicles available in furtherance of business. 

The applicant, M/s Khatwani Sale and Service LLP was an authorised dealer of KIA ...

The Gujarat Authority of Advance Ruling (AAR) ruled that 5% GST not applicable to the bulk drug Danuorubicin, Epirubicin, Idarubicin and Zoledronin Acid. 

The applicant, M/s. Sterling Biotech Ltd. was engaged in the manufacture of pharm ...

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In a significant development the Gujarat AAR has given a ruling that the GST rate for all types of food items will be 5% ...

In the matter of Odisha NBCC (India) Ltd. decided by the Authority for Advance Rulings Odisha the applicant entered into Agreement with Indian Institute 
of Technology, Bhubaneswar (IIT BBS) for Project Manageme ...

The applicant M/s. Uday Laxman Jadhav was registered under GST law. The applicant submitted that they were e ...

Members of the World Trade Organization on 08th January 2021 appreciated India’s goods and services tax, reforms on taxation, trade facilitation and improving the ease of doing business, and liberalized regimes for FDI and intellectual property ri ...

The levy of goods and services tax (GST) on incorporated clubs has been challenged before the Madras High Court as unconstitutional by the Ooty-based Ootacamund Club.
The provisions of the Central GST Act, to the extent that they seek to levy good ...

In the matter of Indriya Construction Company vs. Additional Commissioner the petitioner has challenged a Show Cause Notice dated 23.10.2019 on the point that the procedure set out for adjudication/assessment has not been followed, insofar as ther ...

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad Bench directed the revenue to refund the admissible amount of credit to Kronos Solutions India. 

The appellant, Kronos Solutions India Pvt. Ltd. was registered ...

GST e-invoice system, the game-changer in the GST system, has completed a journey of three months and has facilitated the smooth transition of the taxpayers to the new platform.  It has enabled more than 37000 taxpayers to generate more than ...

The Kerala High Court has quashed the rules brought in by the Kerala government ...

The GSTN has issued the advisory on Auto-population of E-Invoice details into GSTR-1/2A/2B/4A/6A.

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The Kerala Appellate Authority of Advance Ruling (AAAR) while affirming the AAR’s ruling held that no concessional rate of 12% GST applicable for work contract services supplied to Kerala State Electricity Board. 

The Kerala State Elect ...

India’s Central Economic Intelligence Bureau (CEIB), an important part of the Indian Finance Ministry has put forward a proposal to the Government to impose an 18% tax on Bitcoin trading in the country.

According to a report, an estimated am ...

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The CBIC has notified certain changes to the GST Rules, bringing in stringent conditions for getting GST registration as well as for businesses to settle tax liability using input tax credit.

The CBIC has introduced Rule 86B in GST Rules, to ...

The Tripura High Court held that the adjudicating authority has no right to rectify an error after the expiry of a period of more than three months. 

The petitioner, M/s Kiran Enterprise is the distributor of Airtel as engaged by Bharat ...

The Applicant, Mr. Amogh Ramesh Bhatawadekar was a supplier in digital goods i.e. online games. He was located at Thane and has not obtained GSTIN under the impression that whatever services they are rendering is export of e-goods. It was a propri ...

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The Customs, Excise, Service Taxes Appellate Tribunal ( ...

The Petitioner, M/s. Sri Ganesh Lubricants, challenged the demand of the Commercial Tax Officer calling upon the petitioner to pay a sum of Rs.21,33,005 towards dishonored cheques totally amounting to Rs.21,33,005, which were issued by the petitio ...

There is good news for the taxpayers  which will help them to ease out their ITC glitches. The deficiency in the GSTR-2A has been a constant source of headache for most of the business establishments which prevents them to claim full ITC.&nbs ...

The govt. had set up a parliamentary panel to study and recommendation regarding the measures to bolster the health of automobile sector. Now it has suggested a reduction in GST on  automobiles to 18% to boost the demand and help the industry ...

In the matter of Chechani Trading Company Vs State of Gujarat the writ applicant challenged the provisional attachment orders passed u/s 83 of the Gujarat GST Act in respect of the Current and Savings Bank account held by the applicant. Applicant ...

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In the matter of Elaf Tours and Travels, ors. Versus Union of India and anr. the petitioners sought quashing of order passed by the respondents rejecting the application (declaration) filed by petitioner No.1 under the Sabka Vishwas (Legacy Disput ...

The Rs 2,000-crore writing instrument industry is facing a double whammy of taxation issues and demand slump with most of the educational institutions being closed in the country due to the COVID-19 pandemic, officials said on Wednesday.

Pen ...

The Allahabad High Court held that the service of the order on truck drivers can not be a valid service as by no stretch of the imagination the truck driver can be termed as representative of the petitioner. 

The petitioner, M/S Singh T ...

The instant case of Director-General Of Anti-Profiteering Vs Prasad Media Corporation Pvt. Ltd. pertained to Anti-Profiteering under S.171 of the CGST Act, 2017 and it was  decided on 27th November 2020. 

It was alleged that the re ...

Goods and services tax collections hovered around Rs 1.05 lakh crore for the second month with the mop-up in November, 2020, estimated to be 1.4% higher than the corresponding period last year.

the month, revenues from import of goods was 4. ...

“GST Network (GSTN) along with tax officials would persua ...

The Customs, Excise and Services Tax Appellate Tribunal (CESTAT) while allowing refund claim of Cenvat Credit by the Export Oriented Unit (EOU), held that the certificate issued by CA or Bank is enough to establish link between the Foreign Inward ...

The Delhi High Court dismissed the plea of BYJU’S to direct the Director-General of GST Intelligence (DGGSTI) to shift recording of statement of their CFO at a city of their choice. 

The Petitioner has invoked the extraordinary jurisdic ...

The law committee of GST Council has suggested that a new registrant must opt for compulsory physical verification and personal identification in case he opts for non-Aadhaar authentication-based registration and does not have the income-tax (I-T) ...

The malpractice of fake invoices generation and the consequent circular trading seems to be widely entrenched in the business world more or less like Covid-19. In Covid-19 the effective and voluminous tests are identifying greater number of people ...

The Haryana Authority of Advance Ruling (AAR) has said that free transport provided by an employer to ferry employees to work is subject to goods and services tax (GST), adding a fresh twist to an issue where some other states have taken a differe ...

The government’s nationwide drive against fake Goods and Services Tax (GST) invoices on its fifth day saw five more ...

In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is liable to be restricted, in case the taxpayer fails to file their FORM GSTR-3B returns / Statement in FORM GST CMP-08, for two or ...

On 18th November a panel of officials attached to the Goods and Services Tax (GST) Council will discuss further tightening of the way GST registration is issued to businesses to check tax evasion.

The law committee of the Council will thrash ...

The Central Board of Indirect Taxes and Customs (CBIC) Wednesday specified the forms and manner of providing details of outward supplies while filing returns.

From January 1, 2021, quarterly return filers will have to furnish business to bus ...

Subsidiaries or Multi National Companies and Indian companies providing services to foreign entities have ...

The central government is reviewing the treatment of liaison offices of multi national companies because there have been divergent rulings by different AARs.

The Karnataka Authority for Advance Ruling has held liaison office to be an interme ...

The issue of shortfall of GST compensation to states is becoming more and more vexatious day by day and the opposition by the handful of states is getting murkier, so much so that now the chief minister of Rajasthan Mr. Ashok Gehlot has raised a q ...

The Madras High Court held that the Goods and Services Tax (Compensation to States) Act, 2017 is only directory and not mandatory and there is no mechanism to deal with non-compliance with the timeline. The petitioner, G. Sundarrajan is a Graduate ...

In the matter of Radhakrishna Textiles Vs Superintendent Of Central Tax and Central Excise,

the case of the petitioner was that proceedings were earlier initiated against him for penalty under Section 122 of the GST Act and the said proceedi ...

Various companies have started getting notices from State GST Authorities, even as the Centre is talking about lowering compliance burden.

These notices are for initiating department driven audits wherein team of officers would undertake com ...

Providing a very significant relief to GST assessees, Madras High Court has set aside orders for levying interest on input tax credit (ITC) as applied on delayed payment. This is in line with GST Council’s resolution of levying interest on net cas ...

In a bid to bridge the Goods and Services Tax (GST) revenue shortfall, the Modi government has borrowed and transferred ₹6,000 crore as the second tranche to 16 states and 3 union territories under a special borrowing window.

The Ministry of ...

The Finance Secretary Mr. Ajay Bhushan Pandey has stated that there is a misconception in the minds of some industry representatives that a rate cut in GST helps the industry grow faster. In fact when we analyse the actual business scenario, we fi ...

In many cases the rates of tax on inward supplies are higher than the rate of tax on outward supplies. Such situation is referred as "Inverted duty structure" (IDS). The IDS invariably results in accumulation of input tax credit (ITC) and thereby ...

Filing GST returns continues to be a tedious and tiresome process, especially for micro, small and medium enterprises (MSMEs) who are already facing difficulty because of a number of issues owing to the Covid-19. Be it the portal, the law itself t ...

Many companies have reported an increase in their indirect tax outgo due to a steep jump in their import costs after the Covid pandemic. They fear that when things go back to normal, they could face intense scrutiny from the taxman.  This is ...

  • Central Government’s initiatives to simplify the GST compliance procedures continue keeping in view the feedback received from the field formations and industry representatives. One more process of filing GST returns has been made easier ...

Calling India as an extraordinary country growing at an incredible scale, energy super major BP Plc on October 26 said it is looking to expand its presence in the nation in fuel retailing and mobility solutions, but wanted natural gas to be includ ...

In the case of Kolhapur Foundry and Engineering Cluster, the applicant was involved in promotion of commercial activities relating to foundry industry & preservation of environment through its sand reclamation plants. The applicant received wa ...

The central government on October 23 started the process of releasing funds every week to states, which opted to bridge their GST revenue gap with debt, by borrowing money under a special RBI window.

The Centre borrowed and transferred Rs 6, ...

The Central Board of Indirect Taxes and Customs (CBIC) has provided further relaxations in compliance for small taxpayers for the financial year ended March 2020.

The requirement to file annual return in GSTR-9 by taxpayers having aggregate ...

In the matter of GAURAVKUMAR SUDARSHANKUMAR ARORA Versus STATE OF GUJARAT (Oct 2020) the complainant was informed  by the GST officials that without their permission, godown was maintained  by the complainant at Borna and therefore, he w ...

The GST compensation shortfall has been the bone of contention between the Center and the states, who have maintained that any shortfall should be compensated by the center as per GST (Compensation to States) Act 2017. Whereas the finance minister ...

The issue of levying Goods and Services Tax on intermediaries has come back to the fore and the Gujarat High Court is planning to relook at the controversy. The issue is whether certain Indian units of multinationals or BPOs are actually supplying ...

In the matter of ACCGST & CE Vs Sutherland Global Services Pvt. Ltd an interesting and important question arose in the intra Court appeal from the judgment of the learned Single Judge dated 05.09.2019 allowing the writ petition of the Assessee ...

Close on the heels of the Centre agreeing to borrow Rs 1.10 lakh crore on behalf of states for meeting GST shortfall, FM reached out to all states on Friday explaining the contours of the special window. She appreciated the constructive cooperatio ...

The central government will borrow ₹1.1 lakh crore under the special window to meet the shortfall of Goods and Services Tax (GST) compensation, the finance ministry informed on Thursday. "Under the Special Window to States for meeting the GST comp ...

Some Opposition-ruled states will take a call on Friday on approaching the Supreme Court on the issue of the Centre pressing states to borrow to meet the deficit in GST compensation cess fund.

Kerala finance minister Thomas Isaac told that c ...

A day after the goods and services tax (GST) Council meeting ended in a deadlock, the Centre on Tuesday allowed 20 states to borrow an additional Rs 68,825 crore through the market to make up for the compensation shortfall amid inadequate cess col ...

As the Goods and Services Tax (GST) Council could not reach a consensus on borrowing options in lieu of compensation cess shortfall, Finance Minister Nirmala Sitharaman said that some states questioned whether the Council has any authority to disa ...

The government may consider allowing India Inc to deposit GST on cash basis to help them tide over the liquidity woes during the Covid-19 pandemic. It said while formalising its support strategy for the industry in the next phase, the government c ...

Taxes are good. This statement might go against the popular opinion but it is worth discussion.

...

In the matter of Gurvinder Singh Sohal Versus Central Bureau of Investigation the petitioner, a GST official has prayed for grant of anticipatory bail against FIR dated 13.8.2020 registered under Section 120-B IPC and Section 7 of the Prevention ...

In the matter of Ravi Nandan vs. State of Punjab, a petition was filed against order dated 11th September, 2020 rejecting the prayer of anticipatory bail in FIR No. 8, dated 21st August, 2020 under Sections 420, 465, 467, 468, 471 and 120-B of the ...

The Center has made up its mind for not allowing any voting in the GST council’s meeting to be held next we ...

The 42nd GST Council Meeting was held under the chairmanship of Union Finance & Corporate Affairs Minister through video conferencing. Following issues were discussed and decided in the meeting:

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The Central Govt. is determined to reject the opposition ruled states’ demand to set up a dispute resolution body for settling the differences related to GST. Because such a step is likely to encroach upon the powers o ...

In the matter of Shiv Kishor Construction Private Limited V/s Patna High Court, the Petitioner has prayed for setting aside the order dated 31.01.2020 passed by the Deputy Commissioner of State Tax, Patna Central Circle, Bihar, Patna in exercise o ...

Ahead of the crucial meeting of the Good and Services Tax (GST) Council on October 5, the Opposition-ruled states are set to reject the Centre’s two borrowing options on GST shortfall compensation and are likely to take a common stand at the meeti ...

After introduction of GST, a number of cases were noticed where some suppliers did not file the returns even though they have not opted for composition scheme or below threshold limit. They do not upload their transactions in the form of GSTR-1 ...

In the matter of Mukesh Kumar, by way of a writ petition, petitioner had challenged the action of the GST authorities in not reimbursing the differential tax amount arising out of change in tax regime from Value Added Tax (VAT) to Goods and Servic ...

In the matter of Ramprastha Promoters And Developers Pvt. Ltd Vs UoI the petitioner challenged the order dated 14th February 2020 of the National Anti-Profiteering Authority wherein it was held that the petitioner has profiteered to the extent of ...

Finance Ministry on Saturday defended itself against Comptroller & Auditor General’s (CAG) remark regarding short crediting to the Fund of the GST Compensation Cess during FY 2017-18 and 2018-19. The Ministry also made it clear that it was not ...

Citing the opinion of the Attorney General of India, Finance Minister Nirmala Sitharaman told Parliament last week that there was no provision in the law to compensate states for loss of GST revenue out of the Consolidated Fund of India (CFI).

...

Electric vehicles are a better alternative to fuel-based automobiles to mitigate air pollution as these vehicles do not  spew smoke on the general public. Therefore  the government is targeting to switch over to e-vehicles in next 10 yea ...

In the matter of Manufacturers Traders Association Vs. UoI & others the petitioners had sought inter alia a writ in the nature of mandamus directing the Central Government as well as the Government of NCT of Delhi to notify the GST rate of 5% ...

In the matter of Jay Jay Mills India Pvt. Ltd Vs State Tax Officer  the petitioner had in terms of Section 16(3) of the IGST Act, 2017, applied for refund of ITC under Section 54 of the CGST Act, 2017 but the same was rejected by the concerne ...

The GST Council, in its 39th meeting, held on 14th March, 2020 recommended interest to be charged on the net cash tax liability w.e.f. 01.07.2017 and accordingly, recommended the amendment of section 50 of the CGST Act retrospectively w.e.f. July ...

The Goods and Service Tax Network (GSTN) has recently activated the validation of delinking of Credit or Debit Note (CDN) from its original GST invoice on the GST portal. In other words, GSTN has enabled the facility to report consolidated credit ...

Facts: In the case of Hindustan Coca Cola Pvt. Ltd vs. Assistant State Tax Officer, carbonated fruit drinks manufactured by petitioners was classified under HSN 2202 9920 and they were discharging GST @ 12% on all intra State and inter-State suppl ...

Industry bodies and multinational firms have sought deferment of obligatory e-invoicing until January 2021, seeking extra time to implement requisite technical ...

M/S Mother Earth Environ Tech Pvt. Ltd. (applicant) was into the solid waste management. They provided services for treatment, storage and disposal of the hazardous waste. They collect the hazardous waste from the various industries across Karnata ...

While the confrontation between Center and States continues on the modus operandi to meet the shortfall in the compensation amount, Attorney General has given his valuable opinion that GST council has the powers to ask Center to let States borrow ...

M/s. Tata Motors Limited sought an advance ruling in respect of the following questions:

1. Whether input tax credit (ITC) available to Applicant on GST charged by service
provider on hiring of bus/motor vehicle having seating capaci ...

13 states ruled by the BJP and alliance parties have submitted their borrowing options to the Centre to meet the GST revenue shortfall.

These 13 states include Bihar, Odisha, Andhra Pradesh, Gujarat, Uttarakhand, Haryana and Meghalaya. Six m ...

In the matter of Ashok Kumar Vs Commissioner Of CGST & CE the applicant had filed an SLP in Supreme Court against the decision of the Delhi HC denying him the anticipatory bail for the offence of circular trading and availing fake ITC under GS ...

In the matter of M/S Jackpot Exim Private Limited vs. UOI & others the petitioner was aggrieved by the order of provisional attachment of the property under Section 83 of the CGST Act, 2017. The submission was that on a spot inspection of the ...

The Rajasthan Authority of Advance Ruling (AAR) ruled that 5% GST is not applicable on local transportation services. The applicant is engaged in the business of providing tour services to the tourists identified by the Main Tour Operator. ...

In the matter of Urbanclap Technologies India Pvt Ltd Vs State Tax Officer three orders of assessment, all dated 14.02.2020, passed in terms of the provisions of the Central Goods and Services Tax, 2017 for the periods 2017-18 to 2019-20 were chal ...

(A) Now values of monthly GSTR-1 will be made available in Form GSTR-3B            

1. A pdf statement has been ...

Facts: There were allegation of floating bogus firms and supply of fake invoices to pass ITC. Petitioner sought quashing of the condition in order dated 08.04.2020 passed by the Addl. Sessions Judge, Panipat whereb ...

The Union minister of Heavy Industries and Public Enterprises Prakash Javadekar on 04th September 2020 said the central government is looking into automobile industries recommendation for a reduction in Goods and Services Tax (GST) rates by 10% ac ...

State governments are now quite unhappy for having sacrificed their sovereignty for a national goods and services tax (GST), which subsumed 17 central and state indirect taxes and left little room for states to raise revenue on their own.

De ...

1.Provision to make amendment, multiple times, in Table 4 of Form GSTR-8

Earlier, if no action was taken on TCS details, auto-populated in TDS/TCS credit form, by the supplier or if the same were rejected by ...

Reforms such as GST are difficult to implement because of the transition from the old regime to a new framework is challenging. In GST’s case, the shift required both the Center and states to give up their sovereignty in levying indirect taxes to ...

CBIC has introduced a new document in the form of GSTR-2B to help the assessees in verifying the ITC availed by them.  GSTR-2B is an auto-drafted ITC statement which will be generated for every reg ...

The government has kicked off mega overhaul of GST laws to decriminalise various offences. The move is set to bring cheers to the industry which has been complaining of harassment by tax authorities.

Directorate General of Goods and Services ...

It has been noticed that these days a spate of show cause notice are being issued by GST Authorities almost on daily basis. The issue as to whether the authorities are actually following the procedure as prescribed in the statute before issuing an ...

GST Council at its 41st meeting tried to resolve the long drawn, festering and stinging issue of compensation payment to the States. During a marathon meeting of five hours FM described the Covid-19 as  an “act of God” and gave two options to ...

The Central Board of Indirect Taxes & Customs (CBIC) clarified on 26.08.20 through tweet as well as Press Release that the Notification No. 63/2020- Central Tax dated 25th August 2020 relating to interest on delayed payment of GST has been iss ...

After a long drawn wait of more than one and a half year, at last the central government has notified through notification no. 63/2020 dated 25.08.20 the Proviso to section 50(1) of CGST Act 2017 which was inserted thru section 100 of the Finance ...

About 44 companies including HUL, Abbott, Jhonson and Jhonson, Philips, Samsonite, Acme developers, Rickett Benckiser and Patanjali have challenged the Indirect Tax department in Delhi HC over anti-profiteering provisions in GST. These companies h ...

Board had issued Instruction dated 27.04.2020 for the conduct of personal hearings in virtual mode. CBIC vide Instruction dated August 21, 2020, has now decided to make it mandatory for various authorities, such as Commissioner (Appeals), original ...

A writ petition was filed by the petitioner GSTN seeking an appropriate writ of certiorari for quashing order dated 13.10.2016 passed by Information Commissioner, CIC. The Respondent No. 2 filed an RTI application addressed to CPIO of the petition ...

In a first of its kind order dated 14th Aug 2020, the National Anti-profiteering Authority (NAA) has given a reprieve to a real estate company despite the company not passing on the benefits of input tax credit to homebuyers.

The Applicant, ...

The High Court of Madras on 24th Aug 2020 had restrained the Central Government from appointing technical members to the Goods and services Tax Appellate Tribunals (GSTAT) until further orders.

The matter was in relation to a plea that was f ...

A plea was moved in Delhi High court that sought direction to Central government to classify masks and sanitizers as Essential Commodities under Essential Commodities Act, 1955 and to regulate its prices during COVID-19 pandemic.

A Bench of ...

1.House ownership: Individual taxpayers who are joint owners of house property cannot file ITR 1 or ITR4.

2.Passport: One needs to disclose the Passport number if held by the taxpayer ...

A panel of state finance ministers on Friday veered around a proposal to levy 3 per cent GST on sale of old gold and jewelry to check tax evasion.

The Group of Ministers (GoM) also decided to implement e-way bill for transportation of gold w ...

On July 30, 2020, the Authority for Advance Ruling, Karnataka (AAR) put forward a ruling in which it stated that Good and Service Tax (GST) at 12% rate will be applicable on manufacturing and supply of the Railway parts including but not limited t ...

While the government is working to boost GST revenues, steps to make the filing of returns easier for taxpayers are also needed. Filing GST returns will be easier with technological changes set to be introduced over the next few months, while putt ...

Coaching classes do not get any exemption from Goods and Service Tax (GST), this position was reiterated by a ruling given by the Andhra Pradesh bench of the Authority for Advance Rulings (AAR). An analogous stand has been taken earlier, by the Ma ...

The Authority of Advance Ruling (AAR) Maharashtra came up with a ruling that clarifies that immovable property with no distinct goods and services will attract Work Contracts.

The said ruling comes into a case where the Applicant, Prasa Info ...

It has been over three years since the introduction of GST, but there still continue to be several areas of drawbacks of the GST portal. Even today the GST portal is not error or glitch free. Taxpayers are unable to access GST Return filing system ...

The state governments are facing a severe revenue crunch, which could be exacerbated by delays in receipt of adequate Goods and Services Tax (GST) compensation from the central govt.

The states own tax revenues, which form the bedrock of the ...

An application filed by Uttarakhand Forest Development Corporation in AAR Uttarakhand. The applicant filled Form 2.1 for transportation of goods from one place to another. The said form carries details of material, vehicle no., name of driver & ...

In the case of Amit Beriwal vs. State of Odisha before Odisha HC, the Petitioner, who was in custody, had filed a bail application. Underlying complaint and the prosecution report indicates that a large number of fraudulent business transactions w ...

A Writ petition was filed in HC of Kerala by Jeelani against Assistant State Tax Officer State Goods and Service Tax Department & Deputy Commissioner (GST)

The petitioner has approached the Court aggrieved by detention of his vehicle, wh ...

The Attorney General has opined that there is no obligation on the central government to pay the GST compensation shortfall to states and the GST Council has to decide on ways to make good any shortfall.

After the GST Council's meeting in Ma ...

States are under tremendous stress to agree to rationalization of GST charges by transforming slabs and elevating the le ...

In the case of M/S Versatile Construction Versus State of U.P. and 4 others the petitioner filed a writ petition i ...

The Central Board of Indirect Taxes and Customs (CBIC) has invited suggestions to review the Customs laws and procedures a ...

Refund under GST is covered by Rule 89 to Rule 97 of CGST Rules, 2017. Rule 89 of the CGST Rules, pertains to application ...

The other day CBIC has signed an MoU with CBDT to share information on automatic and regular basis. Under the MoU CBIC w ...

In a situation where the decision of the Delhi HC permitting filing of TRAN-1 return by 30th June 2020 by i ...

The Goods and Services Tax Network (GSTN), which manages the information technology system of the indirect tax regime, ...

In a first welcome move the Delhi High Court has allowed Samsonite India, a company engaged in the business of manufactu ...

The Karnataka State AAR has recently ruled that leasing services provided by a tenant would be subject to GST.

...

The Central Board of Indirect Taxes (CBIC) has issued directions to all field offices to clear all the pending regist ...

The applicant M/s UshaBala Chits Private Limited is engaged in conducting chit auctions. It is responsible to pay the prize money by due date to the winner of auction, therefore, collection of amount from members is mandatory for paym ...

The applicant M/s Sri Satya Sai Water Supply Project Board, Office of Executive Engineer (RWS) Panchayat Raj Department, Z.P. Compound, Anantpur is constituted by the Government i.e. State of Andhra Pradesh under G.O.Ms.No.344, dated 16.09.1997 ...

The Commissioner (Appeals) allowed a refund claim of nearly Rs. 1.5 crore in July 2019. Even after nearl ...

In a setback to a Nariman Point Cooperative Housing Society (CHS), the GST-Authority for Advance Rulings, Maharashtra, has held that its activities towards its members were “taxable supply” under the GST Act. In other words, GST must be levied and ...

CBDT has provided one-time relaxation for verification of tax returns for 5 assessment years from  2015-16 to 2019-20. As per laid down system an Income Tax return has to be ...

Investment in plant and machinery has been the traditional parameter on which MSMEs have been classified, enabling them access to various sops such as concessional finance, though the main benefit of excise duty relief has been lost ever since the ...

E-way bill, or electronic way bill, is a document that needs to be generated by registered GST taxpayers for inter-state movement of goods if the value of the consignment is more than Rs 50,000. It is one of the prominent indicators of economic ac ...

The goods and service tax regime complete three years since it was first introduced on July 1 2017. The biggest tax reform for indirect taxes in India has created a single market emulating international best practices, but hiccups for taxpayers re ...

Property developers were already battling a pronounced demand slump for rented space, resulting in either surrendered tenancy or abysmally low rents. And they now have another problem to tackle – paying goods and services taxes (GST) at 18% GST on ...

👉 Notification No. 49/2020 - Central Tax

To bring into effect certain provisions of the Finance Act, 2020


👉 Notification No. 50/2020 - Central Tax

Notifying rates of GST for Composition Taxable Persons under Rule 7 o ...

GST will be levied on sale of land for which primary amenities - such as drainage, waterline and electricity - have been provided by real estate developer, the Authority for Advance Ruling (AAR) has said.

The AAR has also concluded that sale ...

GST officials are pushing for rise in levies, while correcting the inverted duty structure on garments, footwear and fertilisers to ensure that states and the Centre earn more revenue amid signs of higher economic activity.

Several state fin ...

The 40th GST Council Meeting, chaired by Finance Minister Nirmala Sitharaman, was held on June 12. The Centre has announced a rate cut for small taxpayers, adding that no late fees would be charged in case of late filing of returns for the period ...

The Central Board of Indirect Taxes and Customs (CBIC) said GST will not be levied on salaries paid to directors who are employees of the company. The CBIC issued a clarification following a ruling by the Rajasthan Authority of Advance Ruling (AAR ...

The government and the regulators have begun preliminary discussions on setting up a bad bank at a time when the stock of bad debt is expected to rise due to the coronavirus pandemic even as the Centre indicated that it will not raise GST to ensur ...

Reserve Bank of India’s (RBI) Governor Shaktikanta Das in his third address cut the repo rate by 40 basis points to 4% and also extended the moratorium on all term loans by another 3 months. After the lockdown began, Das had slashed the benchmark ...

Meaning of Bad debts

The debt may become bad when it is proved to be irrecoverable on account of the fact that the debtor is in a bad financial position or that it has become irrecoverable. So long as there i ...

The controversy on whether remuneration paid to directors of a company is subject to the goods and services tax (GST) has been put to rest by a recent decision of the Authority for Advance Rulings (AAR), Karnataka bench.

Anil Kumar Agrawal, ...

Monetized deficit is the monetary support the Reserve Bank of India (RBI) extends to the Centre as part of the government's borrowing programme. In other words, the term refers to the purchase of government bonds by the central bank to finance the sp ...
The applicant is engaged in the business of supplying purified water in unsealed form by filling empty cans of customers. The applicant has entered into an agreement with local panchayats/municipalities for the supply of purified water to the general ...
The concept of work from home, which was earlier attributed only to the IT sector, has now found importance in almost each a every industry. With governments around the world trying their best to encourage social distancing by enforcing lockdowns, e ...
1) Economic downturn - worst than the great depression - IMF - India GDP highest in G20 at 1.90 2) Kharif 2020 sowing up by 39% 3) 150 RBI workers in quarantine for work at RBI 4) FE Reserves continues to be robust 5) ATM operations at 91% of cap ...
The Finance Act, 2020 has extended the scope of Equalisation Levy to include consideration received or receivable for e-commerce supply or services made or facilitated by an e-commerce operator. • Leavy shall come into picture on every payment made ...
Companies will have to pay GST on the remuneration they give to directors. Clay Craft India Pvt. Ltd had filed application before the Rajasthan bench of the AAR and sought clarification on whether salaries paid to directors would attract Goods and Se ...
Collection of GST was just over Rs 18,000 crore through integrated GST (IGST) on imports in March, the lowest since the new tax regime kicked in 30 months ago, indicating diminishing collection in future, putting additional pressure on the government ...
The Goods and Services Tax Network (GSTN), IT backbone of GST has enabled over 20,000 registrations and processed about 8,000 refund cases till April 3, 2020, during the first 10 days of the lockdown. They have provided remote access, securely throu ...
GST collections in March slipped below the psychological Rs 1 lakh crore-mark for the first time in four months to Rs 97,597 crore as COVID-19 lockdown that shut most businesses compounded tax collection woes in an already sluggish economy. Goods and ...
1. CBIC has clarified that there is no restriction on bunching of refund claims across financial years (Circular No. 125/44/2019-GST Dated-18.11.2019 stands modified). 2. Refund of accumulated ITC on account of reduction in GST rate not applicable ...
Later in recent days, actions have been taken to give relief to the taxpayers- 1) FY 2019-20 is not at all extended till 30th June, only the date is extended for some compliances. 2) Belated returns or Revised returns for the FY 2018-19 can be file ...
In Joint Development Agreement there are two parties- 1. Land Owner and, 2. Developer. Further there are two types of JDA- 1. Revenue Sharing and, 2. Area Sharing. However, sometimes partly Revenue and Area Sharing Agreements may be ...