Category: GST
GST rate notifications to implement recommendations of 55th GST Council The CBIC vide Notification No. 11/2017-Central Tax (Rate) specified central tax, on the intra-State supply of specified services. The subsequent amendments prescribed different GST rates on suppliers providing hotel accommodation at specified premises. The term “specified premises” was …
Cancellation of GST registration quashed as notice was sent on the ground of non filing of return but cancellation was done on a different ground In a recent judgment, Allahabad High Court has quashed the order cancelling GST registration when show cause notice was given for cancellation of …
Grounds of arrest must be explained to the arrested person and also furnished to him in writing – CBIC revised guidelines for arrest and bail under GST laws. GST Investigation Wing of the Central Board of Indirect Taxes and Customs (CBIC) has vide Instruction No. 01/2025-GST dated 13.01.2025 …
Date extended for furnishing GST returns for the month of December 2024 CBIC, on the recommendations of the GST Council has extended the time limit for furnishing the following GST returns: Form GSTR-5 – return by a non-resident taxable person for the month of December, 2024 till the …
No bar in law in issuing two GST show cause notices for the same period with a different/distinct subject matter – High Court In a recent judgment, Allahabad High Court has held that there is no bar in law in issuing two show cause notices by GST Authorities …
Extension of due date for furnishing Form GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No. 02/2025 – Central Tax New Delhi, the 10th …
Extension of due date for furnishing Form GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024 MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No. 01/2025 – Central Tax New Delhi, the 10th January, 2025 G.S.R…..(E).- …
Enabling filing of Application for special procedure for rectification of order as per Notification No. 22/2024-CT, dt. 08/10/24, 2024 GSTN Enables filing of Application for special procedure for rectification of order to be followed by the class of registered persons against whom any order under section 73 or …
ITC for goods delivered by supplier at his place of business under Ex-Works Contract CBIC has issued Circular No. 241/35/2024-GST dated 31.12.2024 clarifying availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in …
CBIC Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients CBIC has issued Circular No. 242/36/2024-GST dated 31.12.2024 clarifying on place of supply of Online Services supplied by the suppliers of services to unregistered recipients. CBIC was informed by field …
