Category: GST
State GST Officers can also search, seizure and levy penalty for violation of Central Act as provisions of the Central and State Statutes are pari materia. After 01.02.2018, seizure / Penalty orders for alleged non-accompanying of E-Way Bill by Transporters referring to Government’s old Notification and Commissioner’s Circular …
Exemption to One time upfront amount by State Government Industrial Development Corporations or Undertakings to industrial units-Explanation The CBIC vide Notification No. 12/2017- Central Tax (Rate) dated 28/06/2017 had exempted the intra-State supply of services of “One time upfront amount (called as premium, salami, cost, price, development charges or …
TCS Rate under GST @ half Per cent to be collected by every electronic commerce operator for intra-State taxable supplies. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 52/2018 – Central Tax New Delhi, the 20th September, 2018 …
Pending IGST refund claims can be certified by cost accountants also where records not transmitted from GSTN to DG Systems Circular No. 33/2018-Customs F. No. 450/119/2017-Cus-IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) ******** Room No. 229 A, North …
SC orders release of vehicle detained for not uploading part-B of e-way bill when the penalty upheld by the High Court had already been paid ABCAUS Case Law Citation: ABCAUS 2524 (2018) 09 SC The Petitioner company was a National Level Courier company. The vehicle of the petitioner …
Commissioner DVAT directed to issue time barred F-Forms when it was not disputed that the transactions claimed were not genuine – High Court ABCAUS Case Law Citation: ABCAUS 2521 (2018) 09 HC Important Case Laws Cited/relied upon by the parties: Ingram Micro India Pvt. Ltd. v. Commissioner, Department …
Guidelines for Deductions and Deposits of TDS by DDOs under GST. Two options given-Generation of challan for each payment in month or bunching for any period CBEC Circular No. 65/39/2018-DOR F.No. S.31011/11/2018-ST-I-DoR Government of India Ministry of Finance Department of Revenue *** New Delhi, Dated the 14th September, 2018 …
Extension of period for filing FORM GST TRAN-1 declaration till 31.01.2019 for registered persons not able to submit due to technical difficulties on GST portal F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs *** New Delhi, the …
Facility to Search Taxpayer PAN wise on GST Portal pre or post-login Facility to Search Taxpayer PAN wise is now available on GST Portal Search taxpayer functionality has been amended now, to search the taxpayer details using PAN of the taxpayer, in pre-login and post-login mode. This search (by PAN) …
CBIC Modifies interception, inspection and detention procedure for goods, specifies 6 conditions when action u/s 129 not be initiated for error in invoice/e-way bill Circular No. 64/38/2018-GST CBEC/20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** …
