Category: GST
GSTR-9 filing due date for FY 2017-18 if extended to 10.07.2019 or not? Query raised to UP Commercial Tax Department Yesterday the Amurjala had reported that the date has been extended. Since no official communication at the end of the U.P. Commercial Tax Department was available in this …
ITC of GST paid on purchase of motor vehicles for supplying rent-a-cab service not admissible in terms of section 17(5)(b)(i) of the GST Act ABCAUS Case Law Citation: ABCAUS 3007 (2019) (06) AAR The Applicant was supplying cabs on a rental basis. He sought a ruling from the …
Notification on TDS under GST provisions not applicable on exempt supplies–AAR. Applicant making exempt supply to Municipal Corporation was not covered ABCAUS Case Law Citation: ABCAUS 3006 (2019) (06) AAR The Applicant was providing conservancy/solid waste management service to the Conservancy Department of the Municipal Corporation (MC) which …
Transition plan to the new GST Return. From January, 2020 onwards, all taxpayers shall be filing FORM GST RET-01 and FORM GSTR-3B shall be completely phased out The GST Council in its 31st meeting decided that a new GST return system will be introduced to facilitate taxpayers. As per a press release …
UP GST notifies category of persons exempt from obtaining registration being engaged in exclusive supply of goods with turnover not exceeding 40 lakhs Uttar Pradesh ShasanSansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is …
FIR for GST evasion can be lodged under CPC if it discloses commission of cognizable offences punishable under IPC – High Court ABCAUS Case Law Citation: ABCAUS 2998 (2019) (06) HC Important Case Laws Cited/relied upon by the parties: Ajit Singh @ Muraha v. State of U.P., 2006 …
ITC of GST paid on building repairs not allowable to the extent of capitalisation – AAR The allowability of ITC of GST paid on building repairs is a matter of confusion among the various professionals and prone to litigation. The building repairs may involve the following among other things: Purchase …
CBIC issues Clarifications on filing of Annual Return (FORM GSTR-9) Press Release Clarifications on filing of Annual Return (FORM GSTR-9) The last date for filing of Annual return in FORM GSTR-9 is 30th June 2019. The trade and industry have raised certain queries with respect to filing of …
Free Accounting & Billing Software for Micro, Small and Medium Enterprises from GSTN As per directions of GST Council, GSTN has partnered with some Billing and Accounting software vendors for providing free software to the Micro, Small and Medium Enterprises, with annual turnover under Rs 1.5 Cr, in …
Arrest under GST Act-Supreme Court says High courts have to keep in mind the recent dismissal of SLP by it on the subject. Position in law to be clarified ABCAUS Case Law Citation: ABCAUS 2976 (2019) (05) SC The other day the Hon’ble Supreme Court had dismissed the …