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Search results for: CGST Act

Overview of GST Section 125 of CGST Act

Brief Summary of General Penalty U/S 125 of CGST Act

In the way of operations of businesses and the compliance of the laws of taxation the Goods and Services Tax (GST) regime in India has brought about important amendments. The enforcement of penalties for violations and non-compliance with the terms of the GST Act and Rules is one such feature that has acquired relevance under […]

GST Refund Process in Input Services Case

GST Refund Claim on Input Services U/S 54 of CGST Act

As per the provisions of section 54 of the CGST act, no GST refund of the unlisted ITC will be permitted in cases other than the i. Zero-rated supply made without payment of tax; ii. In which the credit has been collected on the basis of the tax rate on the inputs more than the […]

Punjab and Haryana High Court Order

PB/HR HC: Difference in Goods Quantity in GST E-waybill Can’t Attract CGST Sec 129

A division bench of the Punjab and Haryana High court ruled that an inconsistency in the number of goods provided in the e-way bill under GST will not draw section 129 of the CGST Act, 2017. The applicant is involved in the business of the copper wires and copper scraps, who buys from dealers located […]

Gujarat HC Stays GST Notices Against Lawyers

HC: No Coercive Action Against Lawyers As Per CGST Dept. GST Notices

Gujarat High Court held with Justices JB Pardiwala and Nisha M Thakore ordered that no coercive action is needed to be taken with respect to the lawyers to notices provided to them through the Central Goods and Service Tax Department (CGST Department) asking for the payment of service tax/ GST. On hearing the appeal by […]

GST Notices and Summons to Taxpayers

Tax Officers Send Summons to Taxpayers Under Section 70 of CGST Act

Through the present FY, a series of tax notices and summons has been sent to the assessee from the indirect tax council in Mumbai and some other tax zones in the country. The problems via letters and summons have related to the cases in which the assessee has chosen for the solution beneath the Sabka […]

Retrospective Amendment Notification

CBIC Released Retrospective Amendment Notification in Section 140 of CGST Act

The Central Board of Indirect taxes and Customs (CBIC) has recently released a notification regarding the retrospective amendment in Section 140 of the CGST Act 2017. This amendment shall come into action retrospectively from 1st July 2017. With it, the ministry finds its way to buy itself in to clear all the pending input tax […]

Payment Voucher and GST Invoice Under RCM

GST Invoice & Payment Voucher in Reverse Charge Mechanism of CGST Act

According to the Goods and Services Tax (GST) Act, 2017, all the assessees filing the GST returns Check out due dates of payment under GST for general and composition taxpayers in India. We have included penalty charges on late payment with interest. Read More All the assessments are suggested that they should issue the GST […]

Kerala HC's Order In the Case of Philip Thomas Vs State Tax Officer

Kerala HC Orders ITC Can’t Be Refused for Delay in Filing GST Returns U/S 16(5) of CGST

The Kerala High Court, in a ruling, held that input tax credit for FY 2019–20 cannot be rejected on the ground of late filing of GST returns if the return was filed before the cut-off date of 30 November 2021, as stipulated under Section 16(5) of the Central Goods and Services Tax Act (CGST). The […]

Tamil Nadu GST AAR's Order for Karthik and Cо.

Tamil Nadu AAR: Non-Monetary Benefits Such as Free Gifts and Tours Will Attract GST

The Authority for Advance Ruling, Tamil Nadu, confirmed that non-monetary benefits like gifts, compliments, and foreign or domestic tour packages received by a dealer from its principal manufacturer include supply of service under section 7 of the Central Goods and Services Tax Act, 2017 (CGST Act), and are thus accountable to Goods and Services Tax […]

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