Category: GST
Once an explanation is provided, it is incumbent upon GST authorities to examine it and come to a conclusion – Allahabad High Court quashed order u/s 74 of UPGST Act 2017 In a recent judgment, Hon’ble Allahabad High Court has set aside order passed u/s 74 of UPGST …
If HSN Code and rate of tax is similar, goods can not be detained for incorrect description of items transported. In a recent judgment, Hon’ble Allahabad High Court has held that when HSN Code and rate of tax is similar, goods can not be detained for mentioning incorrect …
Due date extended for filing Form GSTR-3B for the month of October, 2024 to 21st November, 2024, for the registered persons whose principal place of business is in the state of Maharashtra and Jharkhand MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 26/2024–Central …
GSTN Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Ladakh GSTN has issued ad advisory for biometric-based aadhaar authentication and document verification for GST Registration Applicants of Ladakh as under: This is to inform taxpayers about recent developments concerning the application process for …
Orders passed u/s 73 of CGST Act 2017 quashed as notice uploaded on ‘Additional Notices and Orders’ Tab of GST Portal In a recent judgment, Hon’ble Allahabad High Court has quashed the orders passed u/s 73 of CGST Act 2017 as the notices were uploaded on ‘Additional Notices …
CBIC clarifies various doubts related to Section 128A of the CGST Act, 2017 relating to waiver of interest or penalty or both in respect of demands under section 73 CBIC has issued Circular No. 238/32/2024-GST dated 15th October, 2024 to clarify various doubts regarding newly inserted section 128A …
CBCI clarifies issues on eligibility and conditions for taking input tax credit u/s 16(5) and 16(6) of CGST Act 2017 As per sub-section (5) and sub-section (6) of section 16 of the Central Goods & Services Tax Act, 2017 (the “CGST Act”) inserted in section 16 of the …
Supply of Metal scrap by a unregistered person to any registered person brough under GST Reverse Charge Mechanism GOVERNMENT OF INDIAMINISTRY OF FINANCE(Department of Revenue) Notification No. 06/2024-Central Tax (Rate) New Delhi, the 8th October, 2024 G.S.R….(E).- In exercise of the powers conferred by sub-section (3) of section …
GST Notifications issued to implement the recommendations of the 54th meeting of the GST CBIC has issued GST Notifications to implement the recommendations of the 54th meeting of the GST Council held on 09.09.2024. The summary of the various notification dated 08.10.2024 issued is as under: Notification No. …
Building can also be treated as a plant u/s 17(5)(d) of CGST Act 2017 for giving benefit of ITC – SC remands case to High Court to decide whether the shopping mall is a “plant” In a recent judgment, the Hon’ble Supreme Court has held that a building …
