lipped from: https://www.thehindubusinessline.com/economy/iris-gst-e-invoice-registration-portal-goes-live/article66586793.ece The portal is authorised to authenticate B2B and export invoices, along with credit/ debit notes IRIS Business Services on Monday declared its GST
Category: GST
👍👍👍👍👍Ice-cream as a dessert in food thali to attract less GST than when sold independently – The Hindu BusinessLine
Clipped from: https://www.thehindubusinessline.com/todays-paper/tp-economy/ice-cream-as-a-dessert-in-food-thali-to-attract-less-gst-than-when-sold-independently/article66587130.ece When ordered as a dessert, a 5 per cent GST is imposed as against 18 per cent for an ice-cream bought separately Since
👍👍👍👍👍GST- Avoidance of undue harassments to taxpayers – Instructions
lipped from: https://taxguru.in/goods-and-service-tax/gst-avoidance-undue-harassments-taxpayers-instructions.html GOVERNMENT OF ANDHRA PRADESHCOMMERCIAL TAXES DEPARTMENT Office of theChief Commissioner of State TaxKunchanapalli, Guntur District. Circular No.1/2023/GST Audits CCSTs File No: REV03-22024/2/2023-L1 SEC-CCT,
Penalty order cannot be passed without serving SCN
lipped from: https://taxguru.in/custom-duty/penalty-order-passed-serving-scn.html Sun Aviation Pvt. Ltd. Vs Commissioner of Customs (Export) (Delhi High Court) The Hon’ble Delhi High Court in M/s. Sun Aviation Pvt. Ltd. v. Commissioner of
👍👍👍👍👍Tax liability on Composite & Mixed Supply under GST act 2017
Clipped from: https://taxguru.in/goods-and-service-tax/tax-liability-composite-mixed-supply-gst-act-2017.html In this article provisions regarding levy of tax on composite supply and mixed supply are discussed. Levy of GST on supply of goods
👍👍👍Revenue department cannot go beyond scope of SCN to create new ground at adjudication stage
Clipped from: https://taxguru.in/goods-and-service-tax/revenue-department-scope-scn-create-ground-adjudication-stage.html CJ Darcl Logistics Limited Vs Union of India Represented Through The Secretary (Jharkhand High Court) The Hon’ble Jharkhand High Court in M/s. CJ Darcl
👍👍👍GST Law in India
Clipped from: https://taxguru.in/goods-and-service-tax/gst-law-india.html GST is an indirect tax reform which attempts to create a common national market. GST has replaced multiple indirect taxes like excise duty,
GST on supply of ready to eat and ready to cook food products
Clipped from: https://taxguru.in/goods-and-service-tax/gst-supply-ready-eat-ready-cook-food-products.html In re SATS Food Solutions India Private Limited (GST AAR Karnataka) The applicant is engaged in the business of manufacture/production and supply of
👍👍👍RCM Liability under GST on Purchases From Unregistered Persons
Clipped from: https://taxguru.in/goods-and-service-tax/rcm-liability-gst-purchases-unregistered-persons.html Though it has been more than 5 years of completion of GST and government has left no stone unturned to celebrate the successful
RCM One Case Study- Is There Any Solution
Clipped from: https://taxguru.in/goods-and-service-tax/rcm-case-study-solution.html X & Company during the Financial Year has following sales amount for his mining business :- Table-1 TURNOVER SGST @5% CGST@5% 1,00,00,000.00 2,50,000.00
Not intentional or mala fide delay in filing of an appeal is condonable
Clipped from: https://taxguru.in/income-tax/intentional-mala-fide-delay-filing-appeal-condonable.html Punjab State Warehousing Vs ITO (ITAT Amritsar) ITAT Amritsar held that appellant being a government undertaking is required to take necessary permission for
Requirement of e-way bill cannot be escaped by undervaluing goods
Clipped from: https://taxguru.in/goods-and-service-tax/requirement-e-way-bill-escaped-undervaluing-goods.html Radha Fragrance Vs Union Of India (Allahabad High Court) The Hon’ble Allahabad High Court in M/s. Radha Fragnance v. Union of India and Others
Place of Supply Provisions under GST
Clipped from: https://taxguru.in/goods-and-service-tax/place-supply-provisions-gst.html In GST, the concept of a place of supply has been made relevant not only for the supply of services but also for
All about the composition Scheme of GST for Small taxpayers
Clipped from: https://taxguru.in/income-tax/composition-scheme-gst-small-taxpayers.html Introduction The GST Composition Scheme was created to make GST payment easy for MSME businesses and simplify GST return filing. Small taxpayers can
Granting of personal hearing before submission of reply is against principles of natural justice
Clipped from: https://taxguru.in/goods-and-service-tax/granting-personal-hearing-before-submission-reply-is-against-principles-natural-justice.html Shree Shyam Granites and Marbles Vs Assistant Commissioner (ST) (FAC) ( Madras High Court) Madras High Court held that granting of personal hearing
🙏🙏Personal Hearing to be granted only after receipt of reply and where contemplation of adverse decision against petitioner: Madras HC
Clipped from: https://www.taxscan.in/personal-hearing-to-be-granted-only-after-receipt-of-reply-and-where-contemplation-of-adverse-decision-against-petitioner-madras-hc-read-order/254939/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Personal%20Hearing%20to%20be%20granted%20only%20after%20receipt%20of%20reply%20and%20where%20contemplation%20of%20adverse%20decision%20against%20petitioner:%20Madras%20HC In a recent decision the Madras High Court observed that personal hearing to be granted only after receipt of reply and where contemplation
👍DGGI issues Summons against 16 Insurance Companies for Alleged Fraudulent GST ITC Claims
Clipped from: https://www.taxscan.in/dggi-issues-summons-against-16-insurance-companies-for-alleged-fraudulent-gst-itc-claims/257473/ The Directorate General of GST Intelligence (DGGI) has launched an investigation into over 16 insurance companies for fraudulent Input Tax Credit (ITC) claims. The department
👍Difference in Date of Dispatch and Date Assessment Order: Madras HC quashes Assessment Order
Read More: https://www.taxscan.in/difference-in-date-of-dispatch-and-date-assessment-order-madras-hc-quashes-assessment-order-read-order/257115/ Clipped from: https://www.taxscan.in/difference-in-date-of-dispatch-and-date-assessment-order-madras-hc-quashes-assessment-order-read-order/257115/ The Madras High Court quashed assessment order as there was difference in date of dispatch and date assessment order. The petitioner