Category: GST
ITC denial confirmed by High Court for non production of details of freight charges, delivery receipts, toll receipts to prove actual physical movement of goods. In a recent judgment, the Hon’ble Allahabad High Court confirmed the denial of Input Tax Credit (ITC) where dealer could not produce details …
Special all-India drive against fake GST registrations to be launched from 16.08.2024 to 15.10.2024. CBIC issues guidelines for Second special All-India Drive against fake registrations In 2023, CBIC vide Instruction No. 01/2023-GST dated 04.05.2023 issued guidelines for conducting a special All-India drive during the period from 16th May …
High Court declined to direct GST authorities that show cause notice u/s 74 of CGST Act be issued electronically In a recent judgment, the Hon’ble High Court has declined to direct the GST Authorities to issue a fresh show cause notice u/s 74 of CGST Act 2017 electronically …
Cancellation of GST registration due to non filing of return on account of death of dealer can not be operative retrospectively – High Court In a recent judgment, the Delhi High Court has directed that order cancelling GST registration due to non filing of returns can not be …
Commencement date notified for amended provisions related to distribution of credit by Input Service Distributor and penalty u/s 122A GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No. 16/2024–Central Tax New Delhi, dated the 6th August, 2024 S.O. …..(E).—In …
Constitution of Principal and States benches of GSTAT – Amended Notification Ministry of Finance has issued an amended notification for Constitution of Principal and States benches of GSTAT. The amended notification supersede the previous notifications in this regard and applies with effect from the 1st day of September, …
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttarakhand GSTN has issued an advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants in the State of Uttarakhand It has been advised to keep the following key points in mind during …
In a recent judgment, the Hon'ble Allahabad High Court has quashed the penalty order u/s 129 of UPGST Act 2017 holding that mentioning wrong place of delivery in e-way bill was human error in the absence of finding of mens rea for evading payment of tax
Advisory for FORM GSTR-1A- Form and manner of furnishing details of outward supplies GSTN has issued an advisory for FORM GSTR-1A- Form and manner of furnishing details of outward supplies. Salient feature of Form GSTR-1A The Government vide notification No. 12/2024 – Central Tax dated 10.07.2024, has introduced …
Mining Royalty is not a tax – Supreme Court Nine Judges Bench approves decision In Kesoram Industries and held that observation in India Cement to the effect that royalty is a tax was incorrect. In a recent judgment, the Hon’ble Supreme Court has held that Mining Royalty is …
