The 52nd GST Council has recommended providing an amnesty scheme through a special procedure under section 148 of CGST Act, 2017 for taxable persons, who could not file an appeal under section 107 of the said Act, against the demand order under section 73 or 74 of CGST Act, 2017 passed on or ...

The Hon'ble Kerala High Court in Diya Agencies v. The State Tax Officer [WP(C) No. 29769 of 2023 dated September 12, 2023] held that, if the taxpayer is able to prove that tax amount is paid to the seller and the Input Tax Credit claim is bonafide so the Input Tax Credit cannot be denied merely ...

Clarification on various issues related to place of supply for Indian exporter w.e.f 01/10/23 New RCM Applicable- Effective from October 1, 2023, the Indian government has introduced a new reverse charge mechanism (RCM) that significantly impacts Indian exporters. The changes are related to the ...

After a long wait of 6 years, GST Council has finally recommended automatic restoration of provisionally attached property after expiry of 1 year without need of a specific and separate order from GST Authorities for release.

In this span of 6 Years, many taxpayer have spent their good time...

As per GST Circular No. 76/50/2018-GST Dated 31.12.2018 for the purposes of 129(1) of the CGST Act If the invoice or any other specified document is accompanying the consignment of goods, then either the consignor or the consignee should be deemed to be the owner. If the invoice or any other ...