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Breaking news:

Fake GST invoice racket: 357 arrested so far, including 12 CAs

February 12, 2023 0

In the fake GST invoices fraud, the DGGI had apprehended 357 people comprising 12 Chartered Accountants (CA), an advocate, and a company secretary (CS). The...

GST on Services provided by Charitable trusts registered under section 12A of Income Tax Act, 1961

GST UPDATES May 6, 2024

GST on Refundable interest free deposit

GST UPDATES May 6, 2024

Declaration of Taxable turnover in form GSTR 3B by E commerce operator

GST UPDATES August 23, 2022

Assessment

Proceedings without assessment is void ab initio.

Case Details: Particular Details Case No. W.P. NO. 26187 of 2019 Case Name V.N. Mehta & Company v. Assistant Commissioner, Nungambakkam, Chennai Court Madras High Court Date of Judgement 08-11-2019 Citation GIG-CLS-0083 Issue- In the above case,...

Toll tax paid by the rent a cab supplier shall be exigible to GST

As per provisions of Section 15 (2) (c) of...

GST UPDATES

Declaration of Taxable turnover in form GSTR 3B by E commerce operator

According to Section 2(44) of CGST Act, 2017, ‘Electronic...

Recent Advance Rulings

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20% limit under Rule 36(4) is to be seen Act wise and no refund of amount deposited

admin - November 20, 2019

The new Rule 36(4) has created waves across all assessees. For the first time, a serious examination of...

Rule 36(4) – Is it intra vires the Act?

admin - November 14, 2019

While Rule 36 provides for the condition of entitlement, Section 49 read with Rule 86 provides for as to how much ITC shall be credited to the electronic credit ledger. There is a big difference between entitlement and crediting of amounts to the ledger. Any restriction on entitlement should be brought by way of Section 16, while any restriction on the crediting of such amount in the electronic credit ledger should be brought vide Section 49. The Sub Rule provides for the restricting the entitlement itself (as it forms part of Rule 36), which means that ITC which was otherwise available to him has been made ineligible merely on account of non uploading of details by the supplier.

Restriction in availment of input tax credit – Complete Analysis

November 12, 2019

GST Updates

GST on Services provided by Charitable trusts registered under section 12A of Income Tax Act, 1961

admin - May 6, 2024

Swayam, In re Ruling by: Authority for Advance Ruling, West Bengal Facts: The applicant was a charitable trust under section 12A of Income Tax...

GST on Refundable interest free deposit

May 6, 2024

Declaration of Taxable turnover in form GSTR 3B by E commerce operator

August 23, 2022

E invoice mandatory for registered person with turnover more than 10 crores

August 2, 2022

Service by a Clinical establishment

July 28, 2022

Member's Query

RCM on freight along with interest was paid upon receiving memo from GST audit. GST amount Rs 1 Lac on RCM freight paid during...

GIG Team - September 30, 2023

What documents are to be maintained and kept in registered place of business and to be presented before GST department in any proceedings?

September 30, 2023

If a registered person forgets to avail ITC on imports in GSTR-3B for F.Y 2018-19, can he avail the ITC in such case?

September 30, 2023

When we export goods with payment of IGST and charge sea/air freight in export bill separately, then what is rate of GST charge on...

September 30, 2023

If I don’t have sufficient time for reply ASMT 10 that time is given by the department, how can I take extension on it.

September 30, 2023

Sector wise GST Updates

GST NEWS

The problem with tough plans against GST fraud

admin - November 25, 2020

GST NEWS

41 arrested in fake invoice case; three CAs face disciplinary action

admin - November 21, 2020

GST NEWS

GST on Membership Subscription

Rotary Club of Mumbai Queens Necklace, In re Ruling...

GST UPDATES

GST on Refundable interest free deposit

Rajkot Nagarik Sahakari Bank Ltd, In re Ruling by:...

GST NEWS

GST on interest subvention scheme

Daimler Financial Services India (P.) Ltd, In re Ruling...

Inspection Search Seizure and Arrest

Goods and Vehicles cannot be seized due to Non filling of Part-B of E-way bill due to technical portal error.

Case Details: Particular Details Case No. WRIT. C NO. 22285 of 2019 Case Name Citykart...

Inspection Search Seizure and Arrest

Service of Show Cause Notice on driver is not sufficient to be equated with adequate opportunity.

Case Details: Particular Details Case No. WP(MD)No. 24778 of 2022 Case Name Ramki Cements Pvt...

Government Release

GST UPDATES

Facebook Shops – Virtual trade and GST

GST UPDATES

Relief of late fee and reduced interest is only for compliant taxpayers

Anticipatory Bail for offences committed under GST Act

Case Details: Particular Details Case No. Bail Appln. No. 3771 of 2021 Case Name Tarun Jain v. Directorate General of GST Intelligence (DGGI) Court Delhi High Court Date of Judgement 26-11-2021 Citation GIG-CLS-0102 Issue- In the above case,...

Refunds

Merely Assessee has availed higher drawback rates under Column A of the of Customs Notification No. 131/2016, dated 31-10-2016 does not keep away Assessee...

Case Details: Particular Details Case No. WP (C) NO. 2694 of 2019 Case Name TMA International (P.) Ltd. v. Union of India Court Delhi High Court Date of Judgement 26.03.2021 Citation GIG-CLS-0100 Issue- In the above case,...

Levy and Collection of Tax

State was not liable to pay service tax on amount received for providing securities to various banks being the duty of the state.

Case Details: Particular Details Case No. CWP NO. 17118 of 2013 (O&M) Case Name State of Punjab v. Union of India Court High Court of Punjab & Haryana Date of Judgement 13-09-2018 Citation GIG-CLS-0099 Issue- In the...

Levy and Collection of Tax

Government of Rajasthan has power to charge tax/cess payable under the provisions of Rajasthan Agriculture Produce Marketing Act, 1961 from its members post GST...

Case Details: Particular Details Case No. Civil Writ Petition No. 1451 of 2018 Case Name Imarti Lakdi Vyapari Sansthan, Jodhpur v. State of Rajasthan Court Rajasthan High Court (Jodhpur) Date of Judgement 29-10-2018 Citation GIG-CLS-0098 Issue- In...

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Offences and Penalties

Tax and Penalty could not be imposed without taking into consideration the documents which proves the vehicle has reached the destination location.

Case Details: Particular Details Case No. Writ Petition No. 17297 of 2021 (T-RES) Case Name M.S. Metals & Steels Ltd. v. Commercial Tax Officer Court Karnataka High Court Date of Judgement 09-12-2021 Citation GIG-CLS-0097 Issue- In the...

Transitional Provisions

Transition of Excess TDS available from Pre-GST Regime to Post-GST Regime.

Case Details: Particular Details Case No. W.P. (T) NO. 4572 of 2021 Case Name Anvil Cables (P.) Ltd. v. State of Jharkhand Court Jharkhand High Court Date of Judgement 21-02-2023 Citation GIG-CLS-0096 Issue- In the above case,...

Inspection Search Seizure and Arrest

Expired E-way bill does not mean that such movement is meant for tax evasion.

Case Details: Particular Details Case No. W.P. NO. 32960 of 2022 Case Name Tvl.Thiruvannamalaiyar Transport v. Deputy State Tax Officer Court Madras High Court Date of Judgement 13-12-2022 Citation GIG-CLS-0095 Issue- In the above case, the petitioner...

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