Clipped from: https://www.taxscan.in/expiry-of-e-way-bill-under-cgst-act-a-complete-case-digest/419404/ The E-way bill system under GST ensures smooth movement of goods across India with proper documentation. Understanding the validity and extension process of
Category: GST
👌👌👌👌👌GST Case Digest on Rejection of ITC Claims based on GSTR-2A vs GSTR-3B Mismatch
Clipped from: https://www.taxscan.in/gst-case-digest-on-rejection-of-itc-claims-based-on-gstr-2a-vs-gstr-3b-mismatch/404733/ GSTR-3B is a summary return that taxpayers need to file monthly. It includes a summary of outward supplies, Input Tax Credit claimed, tax liability, and
👌👌👌👌👌Case Digest on Retrospective Cancellation of GST Registration
Clipped from: https://www.taxscan.in/case-digest-on-retrospective-cancellation-of-gst-registration/393386/ Cancellation of GST Registration means the permanent closure of the GSTIN in some circumstances such as closure/transfer/change in constitution of the business etc. and it can be
👌👌👌👌👌Complete Case Digest on Wrongful Availment of ITC
Clipped from: https://www.taxscan.in/complete-case-digest-on-wrongful-availment-of-itc/412888/ As per the GST provisions, if an entity wrongly avails Input Tax Credit ( ITC ) but hasn’t utilised it, it must reverse
👌👌👌👌👌Case digest on Section 16(4) of CGST Act
Clipped from: https://www.taxscan.in/case-digest-on-section-164-of-cgst-act/386057/ The Section 16 (4) of CGST Act is defined as a specified time frame in which a registered taxpayer is required to claim
👌👌👌👌👌Granular GST data will yield major policy lessons – The Hindu BusinessLine
Clipped from: https://www.thehindubusinessline.com/opinion/granular-gst-data-will-yield-major-policy-lessons/article68915269.ece Disaggregated data will reveal revenue sources and consumption patterns across States, with important policy takeaways Despite its vast potential, the full capabilities of
👌👌👌👌👌👌👌Retrospective Amendment to ITC Eligibility: Insertion of Sections 16(5) & 16(6) of CGST Act 2017
Clipped from: https://taxguru.in/goods-and-service-tax/retrospective-amendment-itc-eligibility-insertion-section-16-5-16-6-cgst-act-2017.html Ganapathi Pandi Industries Vs Assistant Commissioner (State Tax) (FAC) (Madras High Court) Retrospective Amendment to ITC eligibility – Insertion of Section 16(5) &
👌👌👌State GST Dept. Cannot Act if Central GST Dept. Has Initiated Proceedings on Same Matter
Clipped from: https://taxguru.in/goods-and-service-tax/state-gst-dept-act-central-gst-dept-initiated-proceedings-matter.html Baazar Style Retail Limited & Anr. Vs Deputy Commissioner of State Tax (Calcutta High Court) State GST Department not empowered to initiate proceedings
👌👌👌👌👌Date of online appeal filing be considered as date of filing GST appeal for limitation
Clipped from: https://taxguru.in/goods-and-service-tax/date-online-appeal-filing-considered-date-filing-gst-appeal-limitation.html Kasturi & Sons Pvt. Ltd. Vs Additional Commissioner of GST & Central Excise (Appeals-1) (Madras High Court) Summary: The Madras High Court, in Kasturi &
👌👌👌👌👌👌👌GST Amnesty for ITC, Interest and Penalty Waivers
Clipped from: https://taxguru.in/goods-and-service-tax/gst-amnesty-itc-interest-penalty-waivers.html GST Amnesty Provision for Waiver of Interest, Penalty, and Regularization of ITC claimed in non-compliance of Section 16(4) of the CGST Act, 2017
👌👌👌👌👌👌👌Time of Supply Under GST: A Critical Analysis
Clipped from: https://taxguru.in/goods-and-service-tax/time-supply-gst-critical-analysis.html The Goods and Services Tax (GST) in India has a key part called “Time of Supply”. It helps figure out when businesses owe
Taxpayer Not obliged to Check GST Portal for Notices After Registration Cancellation
Clipped from: https://taxguru.in/goods-and-service-tax/taxpayer-obliged-check-gst-portal-notices-registration-cancellation.html Katyal Industries Vs State of Up And 2 Others (Allahabad High Court) In Katyal Industries Vs State of UP, the Allahabad High Court examined
👌👌👌👌👌👌👌GST Case Law Compendium – November 2024: Key High Court & SC Rulings
The GST Case Law Compendium – November 2024 Edition provides critical insights into landmark decisions by the High Courts and Supreme Court on various contentious issues under
ITAT Delhi Sets Aside Ex-Parte Order as Notices were never served to Assessee
Raj Rani Vs ITO (ITAT Delhi) In the case of Raj Rani vs. Income Tax Officer (ITO), the Income Tax Appellate Tribunal (ITAT) Delhi bench set
GST: Know registration process for your business, fees, time taken, more – SME News | The Financial Express
https://www.financialexpress.com/business/sme-gst-know-registration-process-for-your-business-fees-time-taken-more-3659854/ GST registration can be completed on the GST portal using the necessary documents, which include the applicant’s Aadhaar card, PAN, business registration certificate, ID
GST Compliance: Interest on Supplier Payments Over 180 Days
https://taxguru.in/goods-and-service-tax/interest-delayed-payments-suppliers-180-days-gst-compliance.html Summary: Under GST law, if a recipient fails to pay their supplier within 180 days of the invoice date, they must reverse the input tax
👌👌👌👌👌Input tax credit eligible under section 16(5) and 16(6) of CGST Act: Gauhati HC
Clipped from: https://taxguru.in/goods-and-service-tax/input-tax-credit-eligible-section-16-5-16-6-cgst-act-gauhati-hc.html Jyotirmoyee Drugs And Anr. Vs Union of India And 3 Ors. (Gauhati High Court) Gauhati High Court held that petitioner is entitled to
👌👌👌👌👌New GST form: GSTN brings in new application process to settle tax demands – BusinessToday
Clipped from: https://www.businesstoday.in/personal-finance/tax/story/new-gst-form-gstn-brings-in-new-application-process-to-settle-tax-demands-453034-2024-11-08 The new DRC-03A form allows taxpayers to efficiently allocate payments to specific orders, ultimately decreasing their total tax obligation. Form GST DRC-03A is
👌👌👌👌👌GST rule change: From April 2025, taxpayers need to upload e-invoices within 30 days of issuance – BusinessToday
Clipped from: https://www.businesstoday.in/personal-finance/tax/story/gst-rule-change-from-april-2025-taxpayers-need-to-upload-e-invoices-within-30-days-of-issuance-453138-2024-11-09 Previously, this 30-day requirement only applied to businesses with an AATO of Rs 100 crore or more. However, beginning in April 2025, this
👌Precooked, ready to eat food to attract 18% GST: Kerala AAR – The Hindu BusinessLine
Clipped from: https://www.thehindubusinessline.com/news/national/precooked-ready-to-eat-food-to-attract-18-gst-kerala-aar/article68852049.ece Kerala Chicken Curry, Chettinadu Chicken Curry, Chicken Biryani, Mutton Curry, Mutton Roast, Beef Fry, Beef Roast etc. constitutes ‘ready to eat packaged food’
aniltikotekar4sme.com 