The author can be reached at [email protected] Cases Covered: M/S Baghel Trading Co VS State Of U.P. And 2 Others Facts of the cases: The petitioner submits that the impugned order was… Read More

In case of export of goods without payment of IGST under Letter of Undertaking (LUT) or Bond, the taxpayer is entitled to claim refund of accumulated Input Tax Credit. For this purpose, taxp… Read More

HC held that, cancellation of registration effected on ground of non-filing of GST return, could be revoked and assessee can claim ITC The post ITC can be claimed during revocation of cancel… Read More

Allyssum Infra Vs Union of India (Gujarat High Court) It was pointed out by learned advocates that the competent authority under the Goods and Services Tax Act, 2017 have issued notification… Read More

Latest GST Amendments Effected from 01-04-2023 vide Notifications Issued on 31-03-2023 1. Notification No. 02/2023 – Waiver of Late Fee for Composition Dealer – Maximum… Read More

Union budget was presented by the Finance minister. Although we dont expect a lot of changes in GST. But some important amendments are incorporated into GST by FM via FB 2023. Here we have c… Read More

Punjab & Haryana High Court granted bail in fake GST matter as no recovery had been effected from the petitioner during police remand. The post Bail granted in fake GST matter in absence… Read More

Input Tax Credit Provisions under Section 16(2) CGST Act, 2017 from the date 01-10-2022 post acknowledging the revisions vide notification 18/2022 – Central Tax dated 28-09-2022. The f… Read More

One important CBIC clarification that has recently come is the deduction of The claim bonus (NCB) from the value of supply for the purpose of GST levy. It’s pertinent to note that NCB… Read More

By Vikram Kilpady A five-judge Constitution bench of the Supreme Court recently held that the decision to demonetise Rs 500 and Rs 1,000 notes announced on November 8, 2016, by Prime Min… Read More

As per Section 15(3) of CGST Act: – The value of the supply shall not include any discount which is given–– (a) before or at the time of the supply if such discount has bee… Read More

How to start a business, Leaving on another undertaking is both energizing and frightening in equivalent measure. On one hand, you’ll at last be the chief. however, the expert of your… Read More

TDS disclosure requirements for virtual currency and digital assets are announced by CBDT… Read More

Singapore Budget 2022 Highlights… Read More

The Indian economy is on the road to recovery after some forgettable quarters of negative GDP growth affected by the COVID-19 pandemic. It is imperative that besides the usual expectations… Read More

New Delhi: The Goods and Services Tax (GST) Council on Friday decided to waive off fees for late filing returns between July 2017 to January this year in a bid to minimize the impact of COVI… Read More

This Article contains provisions in regard of Real Estate and Joint Development Agreement which are applicable from 01-04-2019. It is presumed that all constructions and agreements are effec… Read More

The phrase aggregate turnover is widely used under the Gst laws. Aggregate turnover is an all-encompassing term covering all the supplies effected by a person having the same PAN Read More

It was in February that COVID – 19 struck and put India and the rest of world in sheer panic. While many countries in the western world preferred to brave it out initially, India and m… Read More

Sandalwood Delegation Led By Superstar Shivarajkumar Appeal To K’tka CM Asking For A Relief PackageThe coronavirus pandemic has effected all entertainment industries across the globe… Read More

From the submissions made on this issue it is seen that the applicant neither owns the said goods nor delivers the same to their customers. Applicant only facilitates the transaction between… Read More