Category: GST
No bar in law in issuing two GST show cause notices for the same period with a different/distinct subject matter – High Court In a recent judgment, Allahabad High Court has held that there is no bar in law in issuing two show cause notices by GST Authorities …
Extension of due date for furnishing Form GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No. 02/2025 – Central Tax New Delhi, the 10th …
Extension of due date for furnishing Form GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024 MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No. 01/2025 – Central Tax New Delhi, the 10th January, 2025 G.S.R…..(E).- …
Enabling filing of Application for special procedure for rectification of order as per Notification No. 22/2024-CT, dt. 08/10/24, 2024 GSTN Enables filing of Application for special procedure for rectification of order to be followed by the class of registered persons against whom any order under section 73 or …
ITC for goods delivered by supplier at his place of business under Ex-Works Contract CBIC has issued Circular No. 241/35/2024-GST dated 31.12.2024 clarifying availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in …
CBIC Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients CBIC has issued Circular No. 242/36/2024-GST dated 31.12.2024 clarifying on place of supply of Online Services supplied by the suppliers of services to unregistered recipients. CBIC was informed by field …
CBIC clarification on reversal for ITC availed by electronic commerce operators CBIC issues Circular No. 240/34/2024-GST dated 31.12.2024 clarifying in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their …
Clarification on various issues pertaining to GST treatment of vouchers CBIC has issued Circular No. 243/37/2024-GST dated 31.12.2024 clarifying  various issues with respect to vouchers such as whether transactions in voucher are a supply of goods and/or services, whether GST is leviable on trading of vouchers by distributor/sub-distributor …
Recommendations of 55th GST Council Meeting Meeting of the 55th GST Council were held on 21st December 2024. The GST Council inter-alia made the following recommendations relating to changes in GST tax rates, provide relief to individuals, measures for facilitation of trade and measures for streamlining compliances in GST. 1. …
Increase in Common Adjudicating Authority for notices issued by the officers of Directorate General of Goods and Services Tax Intelligence CBIC vide Notification No. 02/2022-Central Tax dated 11.03.2022 had amended the principal Notification No. 02/2017-Central Tax dated the 19th June, 2017 to insert Table V to vest the …
