Category: GST
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Odisha GSTN has issued an advisory about recent developments concerning the application process for GST registration in Odisha. It is advised to keep the following key points in mind during the registration process. 1. Rule 8 …
CBIC notifies dates from which amendments to CGST Act 2017 as per Finance Act 2024 shall take effect MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 17/2024–Central Tax New Delhi, the 27th September, 2024 S.O. 4253(E).—In exercise of the powers conferred by clause …
Advisory on issuance of Notices/Orders without digital signatures by GST authorities. Notices/Orders uploaded to GSTN Portal not require Digital signatures of the officer on pdf formats GSTN has issued an advisory on the issue of Notices/Orders without digital signatures by GST authorities which creates doubt regarding the validity of …
High Court not to interfere with dismissal of appeal being barred by limitation In a recent judgment, Hon’ble Allahabad High Court has declined to interfere with dismissal of appeal against cancellation of GST registration being barred by limitation. ABCAUS Case Law Citation:4259 (2024) (09) abcaus.in HC In the …
Archival of GST Returns data on GST portal – Archived GST Returns data on GST portal will not be available to view beyond 7 years Section 39 (11) of the CGST Act, 2017 , implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, …
Frequently Asked Questions (FAQs) on GSTN Invoice Management System (IMS) The GST Common Portal has introduced Invoice Management System (IMS), revolutionizing the way recipient taxpayers interact with invoices. This innovative feature empowers taxpayers to seamlessly accept, reject, or keep invoices pending in the system to avail later as …
Adjustment of ITC appearing in second GSTN when two GSTN allotted – Hon’ble High Court directs fresh order to be passed. In a recent judgment, the Hon’ble Allahabad High Court has quashed the GST demand and directed GST authorities to pass a fresh order allowing adjustment of ITC …
Allahabad High Court warns GST authorities using pressure tactics by issuing advisory letters In a recent judgment, Hon’ble Allahabad High Court has warned the GST authorities using pressure tactics by issuing advisory letters and quashed the letter issued advising petitioner to make voluntary payments without issuing any show …
CBIC issues circular clarifying certain issues as per the recommendation of GST Council 54th meeting. CBIC has issued CGST Circulars to implement the recommendation of GST Council 54th meeting. The GST Council has inter alia recommended for: 1. To clarify that where the inputs were initially imported without …
Recommendations during 54th meeting of the GST Council held on 09.09.2024. The 54th meeting of the GST Council was held at New Delhi today on 09.09.2024. 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 …