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Search results for: Goods and Services Tax

Karnataka High Court's Order for M/s S P Metals

KA HC Allows Superintendent to Revoke GSTIN Cancellation Order After GST Filing

If the applicant furnishes the returns then the Karnataka High Court would allow the Superintendent of Central Tax to issue orders for revocation of the cancellation of the GST registration. The cancellation of GST registration was without due opportunity and was dictatorial seen by the single bench of Justice B. M. Shyam Prasad. The applicant […]

GST on Service Charges by Restaurant U/S 15 of CGST Act, 2017

FM: Section 15 Allows Restaurants for GST Liability on Service Charges

On the service charges, the provision in the law allows the restaurants to impose the GST, as stated by the Finance Ministry. The same indication would arrive as a legality dispute of the services of the service charges would be litigated in Delhi High court. If the restaurants would be qualified for the GST charge […]

Delhi HC's Order for M/s Parity Infotech Solutions Pvt. Ltd

Delhi HC: Restriction on GST ITC Usage Can’t Be More than Year Under Rule 86A

The Delhi High Court ruled that under Rule 86 A of the CGST 2017, the restriction of the input tax credit (ITC) cannot be more than one year. The petitioner, M/s Parity Infotech Solutions Pvt. Ltd., complained about the instruction, which was dated March 8, 2012. Special Commissioner-V, Department of Trade and Taxes, issued the […]

Karnataka GST AAAR’S Order for M/s. Rabiya Kanum

Karnataka AAAR Supports AAR In Case of GST Applicability on Plot Sales

The Goods and Service Tax (GST) is not applicable for consideration paid on sales of property plots, according to a recent ruling by the Karnataka Appellate Authority for Advance Ruling (AAAR) under GST. In order to convert her three acres of property from agricultural to residential use, applicant Rabiya Kanum formed a small plot and […]

Karnataka AAR's Order for M/S Chamundeshwari Electricity Supply Corporation Limited

Karnataka AAR: GST Levy on Extra Surcharges Under Electricity Act

The other surcharge obtained via open-access consumers under section 42 of the electricity act 2003 shall get taxed under the GST act, Karnataka Authority for Advance Ruling (AAR) held. The two-member bench of M.P. Ravi Prasad and Kiran Reddy T. found that Chamundeshwari Electricity Supply Corporation Limited could not be regarded as a “governmental authority” […]

Tamil Nadu GST AAR's Order for Royal Coach Builders

Tamil Nadu AAR: 18% GST Applies for the Activity of Bus Body Building

According to a recent ruling by the Tamilnadu Authority for Advance Ruling (AAR), bus bodybuilding activities are subject to an 18% Goods and Service Tax. The proprietrix company Royal Coach Builders, which specializes in producing bus bodies, builds the bodies over the chassis that the client supplies in accordance with their specifications. On the question […]

GSTN New IRPs for Helping Taxpayers

GSTN: New Invoice Reporting Portals for User-friendly Compliance

The Goods and Service Tax Network recently published its new advisory regarding e-invoice portals. Interestingly, this advisory has a strong hint of releasing four new IRPs( Invoice Reporting Portals). The mentioned private IRPs are already available for taxpayers to report GST e-Invoices. The GSTN issued the following advisory to stakeholders on February 25th, 2023 Dear […]

Amnesty Schemes for Pending GST Returns

GST Meeting Suggests New Amnesty Schemes for Pending Returns

Under the Chairpersonship of Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman, the 49th GST council meeting would have launched different suggestions concerning the GST compensation, GST Appellate Tribunal, approval of the Report of Group of Ministers (GoM) on Capacity Based Taxation and Special Composition Scheme in specific Sectors on GST, recommendations relating […]

Analysis of Clause (H) of Section 43B Under the Income Tax Act

New Clause (H) of Section 43B with Applicable Date & Effect

Analysis of New Clause (H) of Section 43B The Finance bill 2023 would include a new insertion of clause (h) to section 43B of the income tax act 1961. To assure on-time payments, the stated clause would have been inserted as a Socio-Economic Welfare Measure and has been realized through the Micro and small companies. […]

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