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A Guide to Suo Moto Cancellation of GST Registration

What to do If GST Registration is Cancelled via Suo Moto?

Once GST registration has been received the same could not be revoked unless an assessee applied voluntarily against it or GST heads cancelled the same for some reason. If the GST registration would get cancelled by the GST heads the same would get specified on the GST portal as Suo Moto cancelled. One is not […]

GSTAT (GST Appellate Tribunal)

GSTAT: Definition, Members, Reason of Delay Domino Effect

What is the GSTAT? The Central Goods and Service Tax Act, 2017 (CGST Act) in Section 109 mandates the constitution of a Goods and Service Tax Appellate Tribunal (GSTAT) and its Benches. Under the GST laws, the GSTAT would be a specialized appellate authority for resolving disputes. GSTAT has not yet been applied even after […]

AP High Court's Order for RK Infracorp Pvt Ltd

AP HC Instructs GST Dept to Re-think Assessee’s Claim If Deserves

Under Section 54(1) of the CGST Act, it is mentioned that the amount credited in the TDS form is qualified to get a refund for the applicant. Since the excess amount was present in the electronic cash ledger the applicant has furnished 3 separate applications for the repayment of excess credit inside the electronic cash […]

Jharkhand HC's Order for M/s CTC India Private Limited

HC: GST Refund Process Permitted Only After Documentary Evidence Verification

A division bench of the Jharkhand High Court, the GST refund claims are not permissible when they do not get backed by documentary evidence beneath the provisions of the Central Goods and Services Tax Act, 2017. The petitioner, M/s CTC (India) Private Limited, 100 per cent export-oriented unit, exporting its products to the countries such […]

NAA Levies Penalty on Prestige Estates Under GST

NAA: Penalty on Prestige Estates for Not Giving GST ITC to Homeowners

The National Anti- Profiteering Authority Prestige Estates revealed guilty of not giving the right amount of ITC to home buyers and levy a penalty under section 171 (3A) of the CGST Act, 2017. Alleging, ITC availability after GST and the information of the amount collected from the home buyers by the respondent in the duration […]

GST Collection for August 2022

August 2022 GST Collections Higher by 28% From Aug 2021

Rs 1,43,612 crore gross GST revenue was collected in the month of August 2022. The Revenues for the month of August 2022 are 28% higher than the GST revenues in the same month in 2021. Monthly Goods and service tax revenues of more than Rs 1.4 lakh crore for six months in a row. The […]

CAG Report Highlighted Flaws in GST Data

CAG Report Highlights GST Database Flaws Due to Law Framing

A show cause notice was issued to the assessee for running a bogus company and missing a bogus ITC of Rs 26.53 cr. on 1st June 2018, the related dept refused the same enrollment. The assessee gives his statements on the date of 7th June 2018 and 6th July 2018 to the Directorate of Revenue […]

Telangana GST AAR's Order for M/s Sri Bhavani Developers

AAR: 18% GST Levy on Labor Supply and Manpower Services

The Telangana Authority of Advance Ruling (AAR) held that the manpower supply or labor supply services by the manpower supply agency come beneath SAC 98519 and would be taxed at an 18% GST rate. The tax would be required to be paid via a manpower supply agency. The two-member bench of B. Raghu Kiran and […]

GSTR 9 and 9C Forms Available for e-Filing

CBIC Enables Annual Filing Via GSTR-9 & 9C for FY 2021-22

The GST annual return forms, GSTR-9, and GSTR-9C would be available on the portal for filing. GSTR 9 is a Return Form and GSTR-9C is a Reconciliation Statement. 31st Dec 2022 will be the due date to file the annual statement and return. Submit Query for GSTR-9 Software GSTR-9 form is said to be the […]

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