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A Comprehensive GST Guide to Exports Freight

GST Guide to Exports Freight on Goods Transport Outside IND

Export Freight for transportation of goods to a place outside India impact of omitting after and before under section 12(8) and section 13(9) of the IGST Act (Budget 2023-24). Finding the Supplying Place of Services In comparison to the place of supply of goods finding the place of supply of service is harder since the […]

TN GST AAR's Order for Profisolutions Private Limited

TN AAR: Services by Authorize Branch to Head Office & Vice Versa Are Liable Under GST

The Tamil Nadu Authority for Advance Ruling (AAR) has ruled that the services offered by a branch office to the head office or vice versa are liable for GST. However, each is required to have a separate GST registration. The services must be provided by common employees of the person. The applicant has a branch […]

Comparison B/W GSTR-1 vs GSTR-3B vs GSTR-9

Quick Comparison Between GSTR 1, 3B, 9 for All Businesses

Every GST Identification Number (GSTIN) registered user is required to file a Goods and Services Tax (GST) return mandatorily. About 22 different forms of GST returns exist. Four of these are suspended, and eight are in view-only format. Depending on the type of taxpayer—regular taxpayer, composition taxpayer, TDS (tax deducted at source) deductor, non-resident taxpayer, […]

MSMEs Demanding GST Rule for PPOB

All MSMEs Want New GST Rule in Respect of PPOB (Principal Place of Business)

In an audacious move last year, in the 47th general meeting of the GST Council, both offline and online sellers were brought on an equal footing concerning the mandatory registration of GST. Before, online sellers needed to register for GST by selling through e-commerce. It was mandatory, regardless of their annual revenue. In the case […]

Gujarat GST AAR's Order for M/s. Cadila Pharmaceuticals Ltd

Gujarat AAR: Amount Deduction from Employees Profiting Food Not Considered Under GST Supply

The Gujarat Authority for Advance Ruling (AAR) ruled that support in deduction made by the applicant from workers who get food at work would not be regarded as a “supply” under the GST Act. The applicant would receive the input tax credit (ITC) on the GST collected by the service provider of the cafeteria facilities […]

Summary of GST Circular No. 07/2023-Central Tax

GST Cir 07/2023: New Amnesty Scheme for GSTR-9/9C Non-filers

The most awaited GSTR-9 and 9C amnesty scheme has been released by the CBIC. Also, they released the Central Tax Notification 07.2023 on 31st March 2023, to advise on two resolutions that advantage GST annual return filers. Note: 50th GST Council Meeting: In accordance with Section 62 of the CGST Act, 2017, the amnesty schemes […]

Haryana GST AAR's Order for M/S PI Industries Ltd

Harayana AAR: No GST Charges on the Supply of Spraying Services

The Authority for Advance Ruling (AAR), Haryana, in an application filed before it, contained that the supply of spraying services does not levy tax under GST. When the applicant M/S PI Industries Ltd, furnishes the application before it who is involved in the manufacturing of Agrochemicals, Haryana AAR made the observation. The petitioner seeks the […]

CBIC New Rule for GST Registration

New GST Rule for Biometric Aadhaar Card Authentication & Physical Validation for Registration

The GST Registration for Aadhar Authentication and biometric verification rules have been changed by the Central Board of Indirect Taxes and Customs (CBIC). The Central Goods and Services Tax (Amendment) Regulations, 2023 have been announced by the Board and will take effect on December 26, 2022. Latest Update The Board has replaced the CGST Act […]

Haryana GST AAR's Order for M/s. Rites Limited

AAR: No GST Charges on Amount Recovered from Outgoing Employees

No GST shall be subjected to be applied on the notice pay recovery via outgoing employee, Haryana Authority for Advance Ruling (AAR), witnessed. Under the aegis of Indian Railways, RITES Limited is a Government of India company. RITES Limited is incorporated in India as a Public Limited Company beneath the Companies Act, 1956, and is […]

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