Clipped from: https://www.taxscan.in/maintenance-charges-collected-by-residential-welfare-associations-exceeding-rs-7500-per-month-fully-taxable-under-gst-at-18-aar-read-order/383512/ The West Bengal Authority for Advance Ruling ( AAR ), has made a clarification regarding the taxation of maintenance charges levied by Residential Welfare Associations
Category: GST
👍👍👍👍👍Contributions to Sinking Fund of Residential Welfare Associations by its members deemed Advance Payments for Future Services, liable to 18% GST: AAR
Clipped from: https://www.taxscan.in/contributions-to-sinking-fund-of-residential-welfare-associations-by-its-members-deemed-advance-payments-for-future-services-liable-to-18-gst-aar-read-order/383493/ The West Bengal Authority for Advance Ruling ( AAR ) has held that the contributions made by members to the sinking fund of
I-T dept busts network of money changers in GST ITC scam – The Hindu BusinessLine
https://www.thehindubusinessline.com/economy/cbic-busts-network-of-money-changer-firms-involved-in-fraudulent-claim-of-input-tax-credit-amounting-1000-crore/article67950698.ece Clipped from: https://www.thehindubusinessline.com/economy/cbic-busts-network-of-money-changer-firms-involved-in-fraudulent-claim-of-input-tax-credit-amounting-1000-crore/article67950698.ece The Income Tax Department has unearthed a network of 232 fake money changing companies and detected tax evasion through fraudulently generated Input
E-way bill surge signals potential GST revenue boost – The Hindu BusinessLine
https://www.thehindubusinessline.com/economy/e-way-bill-generation-surged-new-second-all-time-high-in-february/article67949469.ece Clipped from: https://www.thehindubusinessline.com/economy/e-way-bill-generation-surged-new-second-all-time-high-in-february/article67949469.ece Higher e-way bill generation suggests improved compliance and economic activity, potentially impacting GST collection positively, with mixed perceptions on effectiveness E-way bill generation
👍👍👍👍👍GST registration Cancellation, Suspension and revocation
https://taxguru.in/goods-and-service-tax/gst-registration-cancellation-suspension-revocation.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-registration-cancellation-suspension-revocation.html Introduction: Cancellation, suspension, and revocation of GST registration are crucial aspects governed by the Central Goods and Service Tax Act, 2017. This comprehensive
👍👍👍👍👍👍👍Ease or Cease of Doing Business : Are GST Registration Queries a Growing Concern, Need Govt Intervention?
Clipped from: https://www.taxscan.in/ease-or-cease-of-doing-business-are-gst-registration-queries-a-growing-concern-need-govt-intervention/382523/ In every tax system, registration stands as the cornerstone for identifying taxpayers and ensuring compliance with tax regulations within the economy. Under the
👍👍👍👍👍Divergent judicial opinions for time barred appeals under GST
https://taxguru.in/goods-and-service-tax/divergent-judicial-opinions-time-barred-appeals-gst.html Clipped from: https://taxguru.in/goods-and-service-tax/divergent-judicial-opinions-time-barred-appeals-gst.html Sushil Kumar Antal 10 Mar 2024 510 Views 0 comment Print Goods and Services Tax | Articles This article delves into the complex realm of time-barred appeals under GST,
👍👍👍👍GST Officer Must Evaluate Reply’s Merits Before Deciding on Sufficiency: Delhi HC
https://taxguru.in/goods-and-service-tax/gst-officer-evaluate-replys-merits-deciding-sufficiency-delhi-hc.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-officer-evaluate-replys-merits-deciding-sufficiency-delhi-hc.html CA Sandeep Kanoi 10 Mar 2024 1,218 Views 0 comment Print Goods and Services Tax | Judiciary Case Law Details Case Name : EMCO Cables (India) Private Limited Vs Union
👍👍👍👍👍Reversal of ITC on High Sea Sales under Section 17 (2) of CGST Act
https://taxguru.in/goods-and-service-tax/reversal-itc-high-sea-sales-section-17-2-cgst-act.html Clipped from: https://taxguru.in/goods-and-service-tax/reversal-itc-high-sea-sales-section-17-2-cgst-act.html Udaya Chandran 11 Mar 2024 213 Views 0 comment Print Goods and Services Tax | Articles High Sea Sales is one kind of sale transactions prevalent in trade practices
👍👍👍E-way bill generated between detention & seizure of goods, Without Cogent Nexus to Intention to Evade Tax, Is Fallacious
https://taxguru.in/goods-and-service-tax/e-way-bill-generated-detention-seizure-goods-cogent-nexus-intention-evade-tax-fallacious.html Clipped from: https://taxguru.in/goods-and-service-tax/e-way-bill-generated-detention-seizure-goods-cogent-nexus-intention-evade-tax-fallacious.html E-way bill generated between detention and seizure of goods, Without Cogent Nexus to Intention to Evade Tax, Is Fallacious Introduction Mere technical
👍👍👍Personal Hearing Mandatory for Adverse Orders under GST: Bombay HC
https://taxguru.in/goods-and-service-tax/personal-hearing-mandatory-adverse-orders-gst-bombay-hc.html Clipped from: https://taxguru.in/goods-and-service-tax/personal-hearing-mandatory-adverse-orders-gst-bombay-hc.html Mauli Sai Developers Private Limited Vs Union of India (Bombay High Court) In a landmark judgment, the Bombay High Court in the
👍👍👍CESTAT Weekly Round-Up
Clipped from: https://www.taxscan.in/cestat-weekly-round-up-91/373576/ This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in,
👍👍👍👍👍E-way bill downloaded before seizure & tax was charged then seizure & penalty unjustified
https://taxguru.in/goods-and-service-tax/e-way-bill-downloaded-seizure-tax-was-charged-seizure-penalty-unjustified.html Clipped from: https://taxguru.in/goods-and-service-tax/e-way-bill-downloaded-seizure-tax-was-charged-seizure-penalty-unjustified.html Century Rayon Vs Union of India and 3 Others (Allahabad High Court) Introduction: In a recent legal showdown, Centaury Rayon emerged victorious in
👍👍👍👍👍Unsigned GST Order Deemed Illegal: AP HC Rules Out Recourse to Sections 160, 169
https://taxguru.in/goods-and-service-tax/unsigned-gst-order-deemed-illegal-ap-hc-rules-out-recourse-sections-160-169.html Clipped from: https://taxguru.in/goods-and-service-tax/unsigned-gst-order-deemed-illegal-ap-hc-rules-out-recourse-sections-160-169.html A. V. Bhanoji Row Vs. Assistant Commissioner (ST) (Andhra Pradesh High Court) In a landmark judgment, the Andhra Pradesh High Court has
👍👍👍👍👍No Service Tax on Cutting Plates/Coils Job-Work: Considered as Manufacturing
https://taxguru.in/service-tax/service-tax-cutting-plates-coils-job-work-considered-manufacturing.html Clipped from: https://taxguru.in/service-tax/service-tax-cutting-plates-coils-job-work-considered-manufacturing.html R.S.D. Steel Industries Vs Commissioner of CGST & Central Excise (CESTAT Chandigarh) n a significant ruling, the Customs, Excise and Service Tax
👍👍👍Madras High Court Quashes Unreasoned GST Assessment Order
https://taxguru.in/goods-and-service-tax/madras-high-court-quashes-unreasoned-gst-assessment-order.html Clipped from: https://taxguru.in/goods-and-service-tax/madras-high-court-quashes-unreasoned-gst-assessment-order.html Rainbow Stones Private Limited Vs Assistant Commissioner (ST)(FAC) (Madras High Court) Introduction: In a significant ruling, the Madras High Court quashed a GST
👍👍👍Mere Non-Filing of GST Returns doesn’t justify Retrospective Registration Cancellation: Delhi HC
https://taxguru.in/goods-and-service-tax/non-filing-gst-returns-warrant-retrospective-registration-cancellation-delhi-hc.html Clipped from: https://taxguru.in/goods-and-service-tax/non-filing-gst-returns-warrant-retrospective-registration-cancellation-delhi-hc.html Subhash Kulkarni Vs Union of India Through Secretary Ministry of Finance & Ors. (Delhi High Court) Introduction: In the case of Subhash Kulkarni
👍👍👍👍👍👍👍GST Officer Ignores Taxpayer’s Reply – Delhi HC Orders Re-adjudication
https://taxguru.in/goods-and-service-tax/gst-officer-ignores-taxpayers-reply-delhi-hc-orders-re-adjudication.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-officer-ignores-taxpayers-reply-delhi-hc-orders-re-adjudication.html Arrow Aircraft Sales and Charters Private Limited Vs Sales Tax Officer (Delhi High Court) Introduction: In a recent judgment, the Delhi High Court has
👍👍👍👍👍👍👍AAR and AAAR Weekly Round Up
Clipped from: https://www.taxscan.in/aar-and-aaar-weekly-round-up-34/379743/ This roundup analytically summarizes the stories related to the Goods and Services Tax Authority for Advance Ruling ( AAR ) and Appellate Authority
👌👌👌GST Export Procedures: Simplified Guidelines for Indian Exporters
https://taxguru.in/goods-and-service-tax/gst-export-procedures-simplified-guidelines-indian-exporters.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-export-procedures-simplified-guidelines-indian-exporters.html Introduction: Embarking on an export venture in India requires a thorough understanding of the Goods and Services Tax (GST) provisions that govern the
