Category: GST
Not generating e-Tax Invoice before movement of goods was human error in absence of finding of mens rea – High Court In a recent judgment, the Hon’ble Allahabad High Court has held that the error committed by the assessee for not generating E Tax Invoice before movement of …
Exemption from GST on various services provided by Railways & Accommodation Services MINISTRY OF FINANCE (Department of Revenue) Notification No. 04/2024 – Central Tax (Rate) New Delhi Dated: 12th July, 2024 G.S.R. 388(E).—In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 9, subsection …
Supply of agricultural farm produce in package(s) of more than 25 KG/litre shall not be considered supply of ‘pre-packaged and labelled’ goods GOVERNMENT OF INDIAMINISTRY OF FINANCE(Department of Revenue) Notification No. 03/2024-Central Tax (Rate) New Delhi, the 12th July, 2024 G.S.R. …..(E).-In exercise of …
Taxability and valuation of supply of services of providing corporate guarantee between related persons. Circular No. 225/19/2024-GST F. No. CBIC-20001/4/2024-GSTGovernment of IndiaMinistry of Finance (Department of Revenue)Central Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 11th July, 2024 To,The Principal …
Revised procedure for electronic submission and processing of GST refund application by CSD CBIC has issued Circular No. 227/21/2024-GST dated 11.07.2024 to lay down the revised procedure for electronic submission and processing of refund application by CSD, in accordance with section 55 of CGST Act, in supersession of …
Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports In order to ensure uniformity in the implementation of the provisions of the law across field formations, the CBIC has issued Circular No. 226/20/2024-GST dated 11th …
Guidelines for recovery of GST outstanding demands, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation CBIC has issued Circular No. 224/18/2024 – GST dated 11th July 2024 for giving following guidelines for recovery of outstanding dues, in cases wherein first appeal …
Central Goods and Services Tax (Amendment) Rules, 2024 notified. The Central Government, on the recommendations of the GST Council has notified Central Goods and Services Tax (Amendment) Rules 2024 by Notification No. 12/2024 – Central Tax dated 10th July 2024. The following Rules have been amended: Rule 8 …
Enhancements to Address-Related Fields in GST Registration Functionalities GSTN has made the following enhancements to address-related fields in the registration functionalities: New Registration, Amendment Application (Core & Non-Core), and Geocoding Business Addresses. These enhancements are based on the analysis of tickets and user feedback. The details are as …
Date of order has to be date of personal hearing. Hon’ble High Court quashed GST order passed without personal hearing In a recent judgment, the Allahabad High Court has quashed order passed under Section 74 of the UPGST Act for not affording personal hearing observing that it is …
