Clipped from: https://www.financialexpress.com/industry/sme/msme-eodb-gstr-1-vs-gstr-3b-vs-gstr-9-how-do-three-returns-differ-for-businesses/3050995/ Ease of doing business for MSMEs: There are around 22 types of GST returns, of which around 4 are suspended and eight are
Category: GST
Section 75(4) U.P. GST Act is Mandatory, Even if no Demand in Writing for Hearing is made out: Allahabad HC Quashes Order
Read More: https://www.taxscan.in/section-754-u-p-gst-act-is-mandatory-even-if-no-demand-in-writing-for-hearing-is-made-out-allahabad-hc-quashes-order/269641/ Clipped from: https://www.taxscan.in/section-754-u-p-gst-act-is-mandatory-even-if-no-demand-in-writing-for-hearing-is-made-out-allahabad-hc-quashes-order/269641/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Section%2075(4)%20U.P.%20GST%20Act%20is%20Mandatory,%20Even%20if%20no%20Demand%20in%20Writing%20for%20Hearing%20is%20made%20out:%20Allahabad%20HC%20Quashes%20Order By Aparna. M – On April 17, 2023 1:00 pm – 2 mins read In a significant case, the Allahabad High Court held that section
👍Restaurant Service Charge: Delhi HC stays guidelines that prohibited restaurants from levying service charges – The Economic Times
Clipped from: https://economictimes.indiatimes.com/industry/services/hotels-/-restaurants/delhi-hc-stays-guidelines-that-prohibited-restaurants-and-hotels-from-levying-service-charges-on-food-bills/articleshow/92998278.cms Synopsis The CCPA guidelines issued on July 4 stated that no hotel or restaurant shall add service charge automatically or by default in
👍👍👍GST: Granting of personal hearing mandatory where an adverse decision is taken by AO
Clipped from: https://taxguru.in/goods-and-service-tax/granting-personal-hearing-per-section-754-mandatory-adverse-decision-taken-by-ao.html Gayathri Agencies Vs State Tax Officer (Madras High Court) Madras High Court held that as per provisions of section 75(4) of the GST
👍👍👍👍👍👍👍Analysis of Summary Assessment under GST Act 2017
Clipped from: https://taxguru.in/goods-and-service-tax/analysis-summary-assessment-gst-act-2017.html Summary assessment is in the nature of protective assessment. It is procedure where quick and fast assessment of tax liability is made. Section
👍No Restriction for GST Registration For Professional on Residential Address
Clipped from: https://taxguru.in/goods-and-service-tax/restriction-gst-registration-professional-residential-address.html GOVERNMENT OF INDIAMINISTRY OF FINANCEDEPARTMENT OF REVENUERAJYA SABHAUNSTARRED QUESTION No. 1488ANSWERED ON 14/03/2023 GST NUMBER TO PROFESSIONALS WORKING FROM HOME 1488. Shri Naranbhai
👍👍👍👍👍👍👍Input Tax Credit under CGST Act, 2017
lipped from: https://taxguru.in/goods-and-service-tax/input-tax-credit-cgst-act-2017.html What is Input Tax Credit as per CGST Act?. From the combined reading of sections 2(62) and 2(63) we understand that tax paid
👍Extended period not involcable in absence of suppression, misrepresentation or fraud
Clipped from: https://taxguru.in/excise-duty/extended-period-involcable-absence-suppression-misrepresentation-fraud.html Principal Commissioner of CGST & Central Excise Vs Securities and Exchange Board of India (Bombay High Court) Bombay High Court held that extended
service charge: Court wants eateries to rename ‘service charge’ – The Economic Times
The Delhi High Court on Wednesday asked the National Restaurant Association of India and Federation of Hotels and Restaurant Associations to consider changing the “service
👍👍👍GST on Restaurant Services through E-Commerce Operators Swiggy, Zomato
Clipped from: https://taxguru.in/goods-and-service-tax/gst-restaurant-services-e-commerce-operators-swiggy-zomato.html GST on Services supplied by Restaurants through E-Commerce Operators like Swiggy, Zomato, etc. “Restaurant Service” as defined in Notification No. 11/2017 –Central Tax (Rate) means supply,
👍👍👍No GST on amount of employee’s portion of canteen charges recovered
Clipped from: https://taxguru.in/goods-and-service-tax/gst-amount-employees-portion-canteen-charges-recovered.html In re AIA Engineering Limited (GST AAR Gujarat) 1. Whether GST is applicable on the amount representing the employee’s portion of canteen charges
👍👍👍👍👍AAR ruling on admissibility of input tax credit can be sough by supplier only
Clipped from: https://taxguru.in/goods-and-service-tax/aar-ruling-admissibility-input-tax-credit-supplier.html In re Yogendra Bansidhar Bhatt (GST AAR Gujarat) A conjoint reading of the sections 95(a) and (c), 97 and 103 of the CGST
👍👍👍👍👍GST applicable on Voluntary Gratuitous Payment from Outgoing Members of Housing Cooperative Society: AAAR
Clipped from: https://www.taxscan.in/gst-applicable-on-voluntary-gratuitous-payment-from-outgoing-members-of-housing-cooperative-society-aaar/267143/?utm_campaign=Campaign+Name&utm_medium=email&utm_source=Newsletter The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that GST is payable on voluntary gratuitous payment from an outgoing member of
Accountant of Firm cannot be Considered as Representative of Taxable Person u/s 169(1)(a) GST Act: Allahabad HC quashes Notice Served
Clipped from: https://www.taxscan.in/accountant-of-firm-cannot-be-considered-as-representative-of-taxable-person-u-s-1691a-gst-act-allahabad-hc-quashes-notice-served-read-order/266842/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Accountant%20of%20Firm%20cannot%20be%20Considered%20as%20Representative%20of%20Taxable%20Person%20u/s%20169(1)(a)%20GST%20Act:%20Allahabad%20HC%20quashes%20Notice%20Served The notice served was invalidated by a panel of the Allahabad High Court presided over by Justice Pankaj Bhatia because it was not
👍👍👍Residents Society collecting CAM charges for services provided to its resident members attracts GST: AAR
Clipped from: https://www.taxscan.in/residents-society-collecting-cam-charges-for-services-provided-to-its-resident-members-attracts-gst-aar/266591/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Residents%20Society%20collecting%20CAM%20charges%20for%20services%20provided%20to%20its%20resident%20members%20attracts%20GST:%20AAR The Two-Member Bench of the Haryana Authority for Advance Ruling (AAR) observed that the Residents Society collecting Common Area Maintenance (CAM) charges for services provided
👍GST Not Applicable on Notice Pay Recovery from Outgoing Employee: AAR
Clipped from: https://www.taxscan.in/gst-not-applicable-on-notice-pay-recovery-from-outgoing-employee-aar/266599/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=GST%20Not%20Applicable%20on%20Notice%20Pay%20Recovery%20from%20Outgoing%20Employee:%20AAR The Haryana Authority for Advance Ruling (AAR), observed that GST is not applicable on Notice Pay Recovery from Outgoing Employee. RITES Limited, a Government of
👍Company Director forcibly taken to GST office to Deposit GST Demand: P&H HC orders to Refund Sum with Interest
Clipped from: https://www.taxscan.in/company-director-forcibly-taken-to-gst-office-to-deposit-gst-demand-ph-hc-orders-to-refund-sum-with-interest/266760/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Company%20Director%20forcibly%20taken%20to%20GST%20office%20to%20Deposit%20GST%20Demand:%20P&H%20HC%20orders%20to%20Refund%20Sum%20with%20Interest In a recent decision, Judge Ritu Bahri and Justice Manish Batra of the Punjab and Haryana High Court bench concluded that the respondent had forced
GST, Security services by LLP to any registered person are not covered under RCM: AAR
Clipped from: https://www.taxscan.in/gst-security-services-by-llp-to-any-registered-person-are-not-covered-under-rcm-aar/265746/ In a significant ruling, the Haryana Authority for Advance Rulings ( AAR ) ruled security services by Limited Liability Partnership ( LLP ) to any registered person
aniltikotekar4sme.com 