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Need Extension of GST Payment & Return Filing Due Dates

Startups & MSMEs Request Govt for the Extension of GST Returns & Payment Deadlines

Beneath covid impact, the MSMEs and startups have been asked by the government to prolong the GST payment along with the last date of furnishing the returns for the month of March, April, and May to June 30, 2021. As per the analysis of MSMEs and startups through community social media platform LocalCircles as many […]

GST Dept to Allow Refund Claim in case of Legitimate Export

Madras HC: GST Dept to Allow Refund Claim in case of Legitimate Export Incentives

The Madras High Court has issued the directive to the concerned GST authorities for permitting the advantage of refund claim as legitimate export incentives cannot be rejected. Here, the petitioner is BNP Paribas Global Securities Operations Private Limited who has filed 3 refund claims for different periods of time. And subsequently, the three refund claims […]

Bail Granted in a Case of Non-Payment of GST

Kerala High Court: Anticipatory Bail Granted in Case of Non-GST Payment

In a major relief, The Kerala High Court has granted anticipatory bail to the person who is accused (indirectly) of non-payment of Goods and Services Tax to the amount of Rs 17.53 crores along with non-filing of GSTR 3B returns for the period from October 2020 onwards. The applicant, Abdul Shaji, is apprehending his arrest […]

12 Percent GST on Supply/Import of Pharmaceutical Reference Standards

KAR AAR: 12% GST Rate Applicable on Pharmaceutical Reference Standards Made Laboratory Reagent

The Karnataka Authority of Advance Ruling (AAR) has passed a ruling that 12% Goods and Services Tax rate is applicable on import of Pharmaceutical Reference Standards prepared Laboratory Reagents. The petitioner, Kaustubha Scientific Research is a person registered as per the proviso of the Central Goods and Services Tax Act, 2017 in addition to the […]

28 Percent GST Rate on Carbonated Grape Juice

Mumbai AAAR: Imposition of 28% GST Rate on Carbonated Grape Juice Appy Fizz

In the war of differentiating between soft drink (having tax rate 40%), Carbonated Beverage (having tax rate 28%), and Fruit Juice-based drinks(having tax rate 12%), Appy Fizz drinks have suffered a setback from the ruling of Appellate Authority for Advance Rulings (AAAR), Mumbai. Appy Fizz, a product by Parle Agro that was introduced in India […]

CBIC: Implementation of GST PMT-03

CBIC: Implementation of GST PMT-03 for Re-Crediting the ITC Approved as Refund

The Central Board of Indirect Taxes and Customs (CBIC) has circulated the ‘advisory’ regarding the implementation/execution of PMT-03 for re-crediting the Input Tax Credit (ITC) that has been approved as a refund. The Board has Highlighted the following Notification: “Notice bearing number16/2020-Central Tax dated March 23, 2020, through which sub-rule4 A has been added in […]

GST on Leasing of Pathway Person to Dwelling Unit

Tamil Nadu AAR: 18% GST on Leasing of Pathway Person to Their Dwelling Unit

The Tamil Nadu Appellate Authority of Advanced Ruling (AAAR) upheld the AAR’s ruling that 18% GST shall be levied on the Leasing of the pathway to an individual to their dwelling unit. Here, in this case, the applicant is the “Chennai Metro Rail Limited” which took possession of the part of the property including the […]

GST Rate for Supply on Birthday Stickers & Candles

Odisha AAR: Supply on Birthday Stickers & Candles Also Taxable as Per GST

The Odisha Authority of Advance Ruling (AAR), on Tuesday of this week, has passed a ruling that the Supply of items such as birthday stickers, candles, and so on does not qualify as Composite Supply. Here, in this case, The Applicant is “Pioneer Bakers” that is a registered Partnership Firm and since the year 1997, […]

GST on Reverse Charge Basis on Paid Amount

AAR Gujarat: GST Levy on RCM Amount Over Stamp Tax Reimbursement

Name and address of the applicant M/s. Enpay Transformer Components India Private Limited. Plot No. 112, Alindra , Manjusar GIDC, Savli, Vadodara-391775. GSTIN of the applicant 24AACCE2260M1ZR Date of application 06.07.2018 “Clause(s) of Section 97(2) of CGST / GGST Act, 2017, under which the question(s) raised” “(b) applicability of a notification issued under the provisions […]

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