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Search results for: Goods and Services Tax

GSTN Clarifies Table 12A Issue in GSTR-1 for B2C Transactions

GSTR-1 Alert: GSTN Addresses Glitch in Table 12A for B2C Reporting, No Action Required by Taxpayers

For Table 12 of the GSTR-1 form, specifically the HSN summary of outward supplies, it is mentioned that the taxpayers who are only dealing in B2C supplies must have reported problems with Table 12A when left blank. Table 12B (related to B2C transactions) is not obligatory and could be left blank or filled with any […]

User Manual for Filing of Appeals and Applications by GSTAT

New GSTAT User Manual (v2.6) Out Now: Covers Registration, Appeals, and Re-filing

The Goods and Services Tax Appellate Tribunal (GSTAT) has published an updated version of the User Manual for the GSTAT e-Filing Portal. This new version, version 2.6, is now available for users. The GSTAT’s updated user manual provides detailed step-by-step guidance on every function of the portal, including registration, appeal and application filing, re-filing processes, […]

Madras HC's Order In Case of Tvl.Evershine Industries vs The Assistant Commissioner

Madras HC Quashes GST Orders Issued U/S 73 and 74 Without Proper Hearing on 10% Pre-Deposit Instead of 25%

GST ( Goods and Services Tax ) orders have been set aside by the Madras High Court, which was issued under Sections 73 and 74 of the GST Act without furnishing a proper hearing opportunity on a 10% pre-deposit instead of the mandatory deposit of 25%. Tvl. Evershine Industries, the applicant, has cancelled its GST […]

HP HC's Order In Case of M/s Kunal Aluminum Company vs State of Himachal Pradesh

Himachal HC: Tax Penalty Invalid Without ‘Mens Rea’ in GST E-Way Bill Case

The Himachal Pradesh High Court cancelled the penalty and tax demand charged u/s 129 and 130 of the GST ( Goods and Services Tax ) Act for the non-generation of an e-way bill, ruling that the lack of intent to evade tax renders such a penalty unsustainable. It reaffirmed the condition of ‘Men Rea’. For […]

Delhi CESTAT'S Order in The Case of M/s Shree Ganesh Telecom Pvt. Ltd. vs Commissioner (Appeals), Central Goods Respondent & Service Tax & Central Excise

CESTAT Delhi: Form 26AS Data Alone Insufficient to Prove Service Tax Liability

Relying solely on data from Form 26AS (Income Tax) without corroborating evidence was insufficient to verify service tax liability, the Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) ruled. The demand originally raised from the Show Cause Notice dated July 30, 2021, has been quashed by the bench of Dr. Rachna […]

FM Sitharaman Hints at Simplified GST Structure Ahead of 56th Council Meeting

FM: Upcoming GST Council Meeting to Discuss Simpler Tax Structure & Rate Revision

Everyone is looking forward to the upcoming 56th GST Council meeting, where important changes to tax rates are likely to be discussed. Finance Minister Nirmala Sitharaman has suggested that there will be efforts to make the Goods and Services Tax (GST) system easier to understand and follow. It seems that some tax rates may be […]

CA Day Offer 2025

2025 CA Day: Upto 50% Off on Tax, Payroll, and ROC Software

Like every year, SAG Infotech brings exclusive discounts on its wide range of software solutions designed for CA professionals and experts. On the occasion of CA (Chartered Accountant) Day on July 1, 2025, the company offers a flat 50% discount on ROC/MCA, payroll software, except GST and Genius. The company’s product portfolio includes Genius, Gen […]

Karnataka GST AAR May Reverse Tax Relief for Juspay’s Namma Yatri Platform

Karnataka GST AAR Signals Possible U-Turn on Tax Exemption for Namma Yatri

Juspay Technologies has received a message from the Karnataka Authority for Advance Ruling (AAR) indicating that they might change a previous decision. This earlier ruling stated that Juspay’s Namma Yatri service, which helps people book auto-rickshaws, did not need to charge Goods and Services Tax (GST) for rides booked through their platform. Bengaluru-based company Juspay […]

Delhi HC's Order In the Case of M/s Lala Shivnath Rai Sumerchand Confectioner Private Limited vs. Additional Commissioner, CGST

Delhi HC Flags Prima Facie Double Demand in GST ITC Reversal and Utilisation Case

The Delhi High Court noted that a GST demand raised against a taxpayer regarding availing of ITC and the utilisation case prima facie includes a double demand. The applicant has been furnished with the freedom by a division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta to approach the Appellate Authority against such […]

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