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AP HC's Orders for Thirumalakonda Plywoods

AP HC: GSTR-3B Late Filing Can’t Delay GST Credit Claiming Process U/S 16(4)

The High Court of Andhra Pradesh for the case of Thirumalakonda Plywoods Vs. The Assistant Commissioner would incorporate three crucial observations: (i) Point No.1: The time limit specified to claim input tax credit (ITC) U/s 16(4) of APGST Act/CGST Act, 2017 is not violative of Articles 14, 19(1)(g) and 300-A of the Constitution of India. […]

Ahmedabad GST AAR's Order for Jivagro Limited

AAR: 18% GST on Rapigro, Classifies Under Plant Growth Regulator

An 18% GST shall be levied on the Rapigro, The Ahmedabad Bench of the Authority of Advance Ruling (AAR) stated. ‘Rapigro’ would be categorized as a Plant Growth Regulator and not a fertilizer, the bench of Amit Kumar Mishra and Milind Kavatkar witnessed. The petitioner, M/s. Isagro has the business of manufacturing the product Rapigro […]

Gujarat GST AAR's Order for M/s. Tata Autocomp Systems Ltd.

Gujarat AAR: Employer Can Claim GST Tax Credit on Services of Non-AC Buses to Employees

The Gujarat bench of the Authority for Advance Ruling (AAR) has ruled that an employer can claim Input Tax Credit (ITC) on the Goods and Services Tax (GST) paid for Non-AC Bus Transport Services provided to their employees by Transport Service Providers (TSPs) employing buses with a capacity of more than 13 seats. The judgment […]

Delhi HC's Order for M/s Metal Edge

Delhi HC: GST Officials to Review GSTIN Cancellation Order as Not Issued by Authorized Officer

The Delhi High Court Division Bench, in a Goods and Services Tax (GST) registration cancellation petition, ordered the petitioner to get a re-examination from authorities. The petitioner a sole proprietor of M/s Metal Edge, challenged a decision where the petitioner’s GST registration was cancelled. The petitioner asserted that respondent no. 1 (Sales Tax Officer Class […]

CBIC Circular No. 198/10/2023-GST

CBIC Issues GST Circular No. 198/10/2023 for E-invoicing on Supply to Govt

The Central Board of Indirect Taxes and Customs (CBIC) furnished a vide circular no. 198/10/2023-GST dated July 17th, 2023 describing the obligatory e-invoice for the GST-registered individuals towards the Supply to Government departments in accordance with the suggestions of the 50th GST Council. Clarification has been asked for the application of e-invoicing under rule 48(4) […]

Kerala GST AAR's Order for Best Money Gold Jewellery Limited

Kerala AAR: GST Rule 32(5) is Not Considered When Gold Fails as Second-hand Commodity

According to a recent ruling by the Kerala Authority for Advance Ruling (AAR), tax reductions provided under Rule 32(5) of the Central Goods and Service Tax (CGST) Rules are not applicable when gold is not considered a second-hand commodity. The applicant in this case, Best Money Gold Jewellery Limited, is engaged in the business of […]

Gujarat High Court's Order for Nirajkumar Nareshkumar Lakhyani

Gujarat HC: Assessee Can Pay Pending GST Liabilities in Installments

The Gujarat High Court overruled the Adjudicating Authority’s ruling and allowed an assessee to pay their tax debt in instalments, therefore releasing the provisional attachment of the taxpayer’s bank account. The aforesaid order which Justice NV Anjaria and Devan M Desai delivered would come in response to the special civil application in which the applicant […]

New Recommendations to Simplify GST Compliance

50th Council Takes Necessary Steps to Improve GST Compliance

The 50th GST Council meeting chaired by Union Finance and Corporate Affairs Minister Smt. Nirmala Sitharaman suggested measures to streamline compliance with GST. The Council has recommended inserting rule 138F in the CGST Rules, 2017, as well as in the SGST Rules, 2017, of the States that want to mandate the generation of e-way bills […]

GSTR-3B Tab Will Show After e-Filing of GSTR-1 Return

GSTR-3B e-Filing Option Will Show Only After GSTR-1 Completion

The GSTR-3B tab on the GST Portal will only be accessed after GSTR-1 filing. The reason behind this is- GSTR-3B is a summary return as stated by the GSTR-1 filing details. In case you missed filing GSTR-1, GST Portal will not grant you access to the necessary information to generate GSTR-3B. This move has been […]

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