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Search results for: supply under gst

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 […]

PB GST AAR's Order for M/s ESS ESS KAY Engineering Company Pvt. Ltd.

PB GST AAR Sets 28% GST on Air-Conditioners for Train Coaches

The Punjab Authority for Advance Ruling (AAR) Goods and Service Tax ruled that Roof Mounted Air-Conditioning would be taxable with a 28% GST. The petitioner, M/s ESS ESS KAY Engineering Company Private Limited seeks the advance ruling on the classification of roof mounted Air-conditioning units, specifically for use in railway coaches (manufactured as per railway […]

List of GST Compliance Tasks on or Before 30th Sept

Mandatory GST Compliance Tasks to Be Done Till 30th Sept

The coming 20 days will be so heated for the finance and the tax professionals in distinct companies since many GST-related compliance are required to get finished on September 30 or prior to that. Some of these consist of creating the new e-invoices process, total usage of ITC of the former financial, and fixing invoices. […]

Telangana HC's Order for Micro Systems and Services of GST

Telangana HC Instructs Dept to Rethink a GST Refund Claim Under IDS

Laying on the current circular on 6th July 2022 in which the Central Board of Indirect Taxes and Customs (CBIC), the refund beneath the inverted duty structure in which the supplier is supplying goods under the concessional notification, the Telangana High Court has rendered the tax department to acknowledge a GST refund claim via the […]

Top FAQs About New GST E-Invoicing Rule

Important FAQs About New GST E-Invoicing Rule W.E.F Oct 2022

The system of GST law would have been changed over time and is regular. There are various amendments that were circulated in the month of July 2022 and post to that on the date of 1st August 2022 there is another revision that has been declared. It is about the GST notification 17/2022 (Central Tax) […]

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 […]

Gujarat AAR Order for M/s. Troikaa Pharmaceuticals Limited

GJ AAR: Canteen Charges for Workers Will Not Attract GST

The Gujarat Authority of Advance Ruling (AAR) held, that no GST will be charged on the employee’s portion of canteen charges. In a two-member bench of Amit Kumar Mishra and Atul Mehta, GST is imposed on the amount representing the contractual worker portion of canteen charges, which is collected and paid to the canteen service […]

ITC Reporting Changes in Table 4 of GSTR-3B Form

All GSTR-3B Changes for Accurate Eligible ITC Calculation

Revision of Table 4(B) & (D) of form GSTR 3B vide notification number 14/2022 and clarification given concerning reporting of the identical vide Circular 170/02/2022, the assessees obligated to visit again their way of recording ITC in their books to ensure true reporting according to the revised form GSTR 3B. Below is our update we […]

Karnataka GST AAR's Order for Sivantos India Pvt. Ltd.

AAR: GST Exemption Available for Hearing Aids Not Its Accessories

A person shall not be required to file GST on a hearing aid. But a person is obligated to pay the 18% GST rate for the parts and accessories. The rate is being made consistent by Karnataka’s Authority for Advance Rulings (KAAR). Experts recommend businesses for opting for the correct HSN (Harmonised System of Nomenclature) […]

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