Category: GST
Cancellation of GST registration with retrospective effect must be informed by reason – High Court In a recent judgment, Hon’ble Delhi High Court has held although the Proper Officer has the power to cancel the GST registration from such date as it may deem fit, however such powers …
Once a finding of intent to avoid payment of tax recorded, the appellate authority before allowing appeal bound to reverse said finding of fact. In a recent judgment, Hon’ble Allahabad High Court has held that once the GST authorities have recorded a finding of fact that there was …
Under GST Act, there is no specific provision which bounds selling dealer to disclose route to be taken during transportation of goods – High Court In a recent judgment, Hon’ble Allahabad High Court has held that under the GST Act, there is no specific provision which bounds the …
Integrated Services from NIC-IRP e-invoice-1 and e-invoice-2 Portals GSTN has informed that NIC is releasing the integrated services from e-invoice-1 and e-invoice-2 portals on 18th July 2024 on sandbox portals and 1st Aug 2024 on the production portals. These portals run in parallel and now allow for seamlessly inter-operations. …
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting Circular No. 229/23/2024-GST Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 15th July, 2024 ToThe Principal Chief Commissioners/ Principal …
Clarifications on applicability of GST on certain services as per 53rd GST Council meeting Circular No. 228/22/2024-GST F. No. CBIC-190354/94/2024-TO(TRU-11)-CBECGovernment of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 15th July, 2024 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ …
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 …
