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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

Adjudicating Authority shall not take any coercive action where matter was already moved in the Appellate Authority.

Case Details: Particular Details Case No. Civil Writ Petition No. 9559 of 2021 (O&M) Case Name J.S. Grover Autos (P.) Ltd. v. Commissioner of Central Goods & Services Tax, Ludhiana Court High Court of...

Payment of Tax

Tax mistakenly paid under the column of CGST and SGST for the transactions related to IGST was to be refunded, where Assessee has already...

Case Details: Particular Details Case No. CWP NO. 8108 of 2021 (O & M) Case Name SBI Cards & Payment Services Ltd. v. Union of India Court High Court of Punjab & Haryana Date of...

Refunds

Department cannot misuse the provision of Section 54(10) of the CGST Act by rejecting the Refund even if the Investigation is pending.

Case Details: Particular Details Case No. Writ Petition No. 3793 of 2021 Case Name Evertime Overseas (P.) Ltd. v. Union of India Court Bombay High Court Date of Judgement 08-10-2021 Citation GIG-CLS-0092 Issue- In the above case, the...

Payment of Tax

Assessee was allowed to submit GSTR-1 returns without paying total liability rather in equal instalments.

Case Details: Particular Details Case No. WP (C) NO. 21490 of 2020 (I) Case Name Malayalam Motors (P.) Ltd. v. Assistant State Tax Officer Court Kerala High Court Date of Judgement 12-10-2020 Citation GIG-CLS-0091 Issue- In the...

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Demands and Recovery

Bank Account of Director cannot be attached where allegation was on the company that company has availed ITC through Bogus Invoices.

Case Details: Particular Details Case No. W.P.(C) NO. 2348 of 2021 Case Name Roshni Sana Jaiswal v. Commissioner of Central Taxes GST Delhi (East) Court Delhi High Court Date of Judgement 12-05-2021 Citation GIG-CLS-0090 Issue- In the above...

Offences and Penalties

Denial of Bail in offences of Severe Nature.

Case Details: Particular Details Case No. Criminal Miscellaneous Bail Application No. 18243 of 2021 Case Name Vinaykant Ameta v. Union of India Court Rajasthan High Court Date of Judgement 07-12-2021 Citation GIG-CLS-0089 Issue- In the above case,...

Registration

Charitable Trust would be required to obtain registration even if it is supplying medicines to patients with no profit.

Case Details: Particular Details Case No. R/Special Civil Application No. 7822 of 2021 Case Name Nagri Eye Research Foundation v. Union of India Court Gujarat High Court Date of Judgement 09-07-2021 Citation GIG-CLS-0088 Issue- In the above case,...

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