https://www.business-standard.com/opinion/columns/7-years-of-gst-balancing-tech-transformation-124062000019_1.html Clipped from: https://www.business-standard.com/opinion/columns/7-years-of-gst-balancing-tech-transformation-124062000019_1.html The time has come to usher in GST 2.0 Seven years on, the goods and services tax (GST) has cemented its place
Category: GST
👍👍👍👍👍Credit notes and Debit notes under GST
https://taxguru.in/goods-and-service-tax/credit-notes-debit-notes-gst.html Clipped from: https://taxguru.in/goods-and-service-tax/credit-notes-debit-notes-gst.html Introduction: In the world of GST (Goods and Services Tax), credit notes and debit notes play a crucial role in ensuring accuracy and
👍👍👍👍👍GST: Provisional attachment must be on a genuine apprehension that taxpayer may evade liabilities
https://taxguru.in/goods-and-service-tax/gst-provisional-attachment-genuine-apprehension-taxpayer-evade-liabilities.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-provisional-attachment-genuine-apprehension-taxpayer-evade-liabilities.html Patil Construction & Infrastructure Ltd. Vs Commissioner of State Tax & Ors. (Bombay High Court) Bombay High Court held before powers under
👍👍👍👍👍👍👍Service of notice gets affected when sent to correct address by registered post
https://taxguru.in/company-law/service-notice-gets-affected-sent-correct-address-registered-post.html Clipped from: https://taxguru.in/company-law/service-notice-gets-affected-sent-correct-address-registered-post.html Mukund Rajhans Vs Rajasthan Patrika Private Limited (NCLAT Delhi) In the case of Mukund Rajhans vs. Rajasthan Patrika Private Limited, the National Company
Using GST as consumption proxy | Expert Views – Business Standard
https://www.business-standard.com/opinion/columns/using-gst-as-consumption-proxy-124060301158_1.html Clipped from: https://www.business-standard.com/opinion/columns/using-gst-as-consumption-proxy-124060301158_1.html Unlike private consumption data, GST can provide real-time insights into consumption patterns, economic activity, and state-wise variations Illustration: Binay Sinha Last financial
👍👍👍No recovery proceedings initiation within 3 months of issuance of Order
https://taxguru.in/goods-and-service-tax/recovery-proceedings-initiation-3-months-issuance-order.html Clipped from: https://taxguru.in/goods-and-service-tax/recovery-proceedings-initiation-3-months-issuance-order.html Introduction: The recent ruling by the Hon’ble Madras High Court in Tvl. Cargotec India (P.) Ltd. v. Assistant Commissioner sheds light on the
👍👍👍👍👍Input Tax Credit (ITC) Regulations: Insights and Legal Perspectives
https://taxguru.in/goods-and-service-tax/input-tax-credit-itc-regulations-insights-legal-perspectives.html Clipped from: https://taxguru.in/goods-and-service-tax/input-tax-credit-itc-regulations-insights-legal-perspectives.html 1. Introduction to Input Tax Credit (ITC) A registered person is eligible to claim Input Tax Credit (ITC) on the supply of goods
👍👍👍👍👍GSTR-2B vs GSTR-3B: Is Buyer Responsible for Supplier’s Conduct?
https://taxguru.in/goods-and-service-tax/gstr-2b-vs-gstr-3b-buyer-responsibility-supplier-conduct.html Clipped from: https://taxguru.in/goods-and-service-tax/gstr-2b-vs-gstr-3b-buyer-responsibility-supplier-conduct.html GST has been prevailing in India since 1st July, 2017 constituted under article 246A of the Indian Constitution. Broadly, the prominent motive of
Interest allowable on delayed refunds of GST Input Tax Credit: Telangana HC
https://taxguru.in/goods-and-service-tax/interest-allowable-delayed-refunds-gst-input-tax-credit-telangana-hc.html Clipped from: https://taxguru.in/goods-and-service-tax/interest-allowable-delayed-refunds-gst-input-tax-credit-telangana-hc.html Qualcom India Private Limited Vs Deputy Commissioner (ST)(FAC) and Ors. (Telangana High Court) Introduction: The Telangana High Court recently addressed the issue of
👍👍👍👍👍Delhi HC Invalidates GST Order for Lack of Consideration of Petitioner’s Reply
https://taxguru.in/goods-and-service-tax/delhi-hc-invalidates-gst-order-lack-of-consideration-petitioners-reply.html Clipped from: https://taxguru.in/goods-and-service-tax/delhi-hc-invalidates-gst-order-lack-of-consideration-petitioners-reply.html RPJ Polymers Vs Union Of India & Ors (Delhi High Court) RPJ Polymers, the petitioner, challenged an order dated 28.12.2023 issued under
👍👍👍👍👍Improper service of Section 148 notice renders assessment order invalid
https://taxguru.in/income-tax/improper-service-section-148-notice-renders-assessment-order-invalid.html Clipped from: https://taxguru.in/income-tax/improper-service-section-148-notice-renders-assessment-order-invalid.html Mandeep Malli Vs ACIT (ITAT Amritsar) The Income Tax Appellate Tribunal (ITAT) Amritsar presided over the case of Mandeep Malli vs. ACIT,
👍👍👍👍👍GST Assessment Order Invalid if Reply to Notice Ignored: Madras HC
https://taxguru.in/goods-and-service-tax/gst-assessment-order-invalid-reply-notice-ignored-madras-hc.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-assessment-order-invalid-reply-notice-ignored-madras-hc.html Imperial Shipping Service Vs Assistant Commissioner (ST) (Madras High Court) In a significant ruling, the Madras High Court has set aside a
No Obligation to Access GST Portal for E-Mode Notices: HC Sets Aside Order
https://taxguru.in/goods-and-service-tax/obligation-access-gst-portal-e-mode-notices-hc-sets-aside-order.html Clipped from: https://taxguru.in/goods-and-service-tax/obligation-access-gst-portal-e-mode-notices-hc-sets-aside-order.html Chemsilk Commerce Pvt Ltd Vs State of U.P. and Another (Allahabad High Court) The case of Chemsilk Commerce Pvt Ltd Vs State
No record of service of notice or order: Bombay HC set aside GST Refund rejection order
https://taxguru.in/goods-and-service-tax/record-service-notice-order-bombay-hc-set-aside-gst-refund-rejection-order.html Clipped from: https://taxguru.in/goods-and-service-tax/record-service-notice-order-bombay-hc-set-aside-gst-refund-rejection-order.html Netcore Solutions Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) The Hon’ble Bombay High Court allowed the writ petition
Assessee cannot be adjudicated by CGST, assigned to SGST authority or vice-versa
https://taxguru.in/goods-and-service-tax/assessee-adjudicated-cgst-assigned-sgst-authority-vice-versa.html Clipped from: https://taxguru.in/goods-and-service-tax/assessee-adjudicated-cgst-assigned-sgst-authority-vice-versa.html In a significant ruling, the Hon’ble Madras High Court in the case of Ram Agencies v. Assistant Commissioner of Central Tax [W.P. (MD) NO.
Form GST ITC-03
https://taxguru.in/goods-and-service-tax/form-gst-itc-03.html Clipped from: https://taxguru.in/goods-and-service-tax/form-gst-itc-03.html ITC 03 is a form that is filed under special circumstances. Form GST ITC – 03 is to be filled up by
GST Case Law Compendium – May 2024 Edition
https://taxguru.in/goods-and-service-tax/gst-case-law-compendium-24-edition.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-case-law-compendium-24-edition.html The GST Case Law Compendium – May 2024 Edition provides a comprehensive analysis of pivotal legal questions shaping the GST landscape. This
SCN, Orders and Penalty Process under Section 73 & 74 of CGST Act 2017
https://taxguru.in/goods-and-service-tax/scn-orders-penalty-process-section-73-74-cgst-act-2017.html Clipped from: https://taxguru.in/goods-and-service-tax/scn-orders-penalty-process-section-73-74-cgst-act-2017.html Issuance of Show cause Notice, & order and payment of penalty with the process involved under Section 73 and Section 74 of
👍👍👍👍👍👍👍Interested in a Career as a GST Practitioner? Here’s What you Need to Do!
Clipped from: https://www.taxscan.in/interested-in-a-career-as-a-gst-practitioner-heres-what-you-need-to-do/398631/ A GST Practitioner is a tax professional authorised to prepare returns and conduct related tasks based on information provided by a taxable person.