GST Amnesty Scheme For Filing Of Appeals Against Demand Orders In Cases Where Appeal Could Not Be Filed Within The Allowable Time Period

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 ...

ITC cannot be denied to the recipient solely on the ground that transaction not reflected in GSTR-2A - Kerala High Court

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 ...

New RCM for Indian Exporters from 01/10/23: Place of Supply Changes

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 ...

Automatic restoration of provisionally attached property in GST to become reality soon.

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...

Who will be considered as the owner of the goods

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 ...

GST Department cannot collect double tax for one offence Delhi High Court  in WP(C) 2952/2023 & CM APPL. 42595/2023

GST Department cannot collect double tax for one offence Delhi High Court  in WP(C) 2952/2023 & CM APPL. 42595/2023

Intelligence Officer intercepted the truck. The driver of the said truck was directed to produce the necessary papers in respect of the said goods. He produced the ...

Kerala High Court Directs GST Department To Consider Rectification of GSTR 3B Return.

Kerala High Court Directs GST Department To Consider Rectification of GSTR 3B Return. 

The Kerala High Court recently issued a directive in the case of Chukkath Krishnan Praveen vs. State of Kerala, instructing tax authorities to consider rectification requests for errors in GSTR-3B ...

Extension of time limit for application for revocation of cancellation of GST registration granted even if registration was cancelled on 11.05.2023 and directed to restore GST registration.

Madras High Court provided benefit of notification no. 03/2023-Central Tax dated 31.03.2023 granting extension of time limit for application for revocation of cancellation of registration even if registration was cancelled on 11.05.2023. Accordingly, directed to restore GST registration.

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No Recovery Us 75(12) Without Following Procedure Under Rule 88c For Gstr-1 Vs Gstr-3b Differences

No Recovery Us 75(12) Without Following Procedure Under Rule 88c For Gstr-1 Vs Gstr-3b Differences MADRAS HIGH COURT - Caterpillar India Pvt Ltd WP No: 28092 of 2023 Dated 25-09-2023

Madras High Court recently ruled in the case of M/s. Caterpillar India Pvt. Ltd. v. The Assistant ...

GST Department cannot cancel Taxpayer's GST Registration in one line Kerala High Court Order No: WP(C) 37875 OF 2023

GST Department cannot cancel Taxpayer's GST Registration in one line Kerala High Court Order No: WP(C) 37875 OF 2023

High Court has given this verdict in an arbitrary order passed by GST Department for cancellation of GST Registration of a taxpayer. In this case, GST Department issued just ...

New e-way bill rules from 01st March 2024 GST Advisory

Subject: Blocking the generation of E-Way Bill without e-Invoice/IRN details for B2B and B2E transactions for e-invoice enabled taxpayers.

E-Invoice is seamlessly integrated with e-Way bill system and accordingly e-Way bills are generated along with e-Invoice. That is, during e-Invoice ...

GSTN Advisory on introduction of new tables in GSTR-1 (Table 14 & 15) for the suppliers supply through E-Commerce operator (ECO)

As per Notification No. 26/2022 - Central Tax dated 26th December 2022 two new tables Table 14 and Table 15 were added in GSTR-1 to capture the details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 of the Act or ...

Filing of Online Declaration in Annexure V and Annexure VI for the existing GTA Taxpayers in GST Portal is open now to file declaration for FY 2024-25 and remain open from 01st Jan 2024 till 31st Mar 2024.

Filing of Online Declaration in Annexure V and Annexure VI for the existing GTA Taxpayers in GST Portal is open now to file declaration for FY 2024-25 and remain open from 01st  Jan 2024 till 31st  Mar 2024.

As per the Notification No. 06/2023-Central Tax (Rate), dated 26.07.2023...

Advisory on NEW Time limit for Reporting of Invoices on the IRP Portal.

National Informatics Centre Advisory on NEW Time limit for Reporting of Invoices on the IRP Portal.

Time limit of 30 days for reporting invoices from date of invoice is imposed on e-invoice portals is applicable for taxpayers with AATO greater than or equal to 100 crores from Nov 01, 2023...

GST Demand Notices Sections 73 And 74 Of GST Act and Extension time to issue SCN for the financial year 2017-18, 2018-19 and 2019-20 Notification No. 09/2023

Introduction: The Goods and Services Tax (GST) legislation, encapsulated within Sections 73 and 74 of the GST Act, delineates clear procedures for addressing discrepancies such as unpaid or short-paid tax, improper refunds, or incorrect availment of input tax credit. These sections draw a ...