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Ahmedabad CESTAT's Order for Dhariwal Industries Limited

CESTAT: GTA Service Receiver is Not Liable to Pay Tax If Already Paid by the Transporter’s Agency

Recipients of goods transport agency (GTA) services are not obligated to file the service tax already filed via the transport agency, The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) stated. In the case presided over by Ramesh Nair (Judicial Member) and Raju (Technical Member), it was observed that when a service […]

Delhi HC's Order for M/s. Indian Herbal Store Pvt. Ltd

Delhi HC: Modification to GST Rule 89(4)(c) is Not Retroactive, Which Caps “Export Turnover” and Restricts Refunds

The Honorable Delhi High Court, in the matter of M/s. Indian Herbal Store Pvt. Ltd. vs. Union of India [W.P.(C) 9908/2021 and W.P.(C) 9912/2021 dated September 15, 2023], granted the writ petition and ruled that Rule 89(4)(C) of the Central Goods and Services Rules, 2017 (“the CGST Rules”) should not be applied retrospectively. The Honorable […]

Kerala HC's Order for Anaz Abdul Rahiman Kutty

Kerala HC Overturns Tax Credit Disallowance Due to Initial GST Implementation Challenges

The issue faced by the small-scale dealers at the initial time of GST execution in learning the provisions of the GST act, Kerala High Court addressed. The orders of the assessing authority have been set aside by Justice Dinesh Kumar Singh disallowing the ITC claims of the petitioners and followed accordingly, The period involved is […]

How to Respond GST DRC-01 Notice Easily

A Proper Example of Respond DRC-01 Notice to GST Officer

When a tax officer issues form GST DRC-01 to a taxpayer due to non-payment, underpayment of taxes, improper utilization of input tax credit, or issuance of an erroneous refund, and the taxpayer fails to settle the outstanding amount, they are labelled as defaulters. In accordance with clause (a) of sub-section (1) of section 79 of […]

New GST Changes Effective from 1st Oct 2023

Summary of Latest GST Changes Effective from 1st Oct 2023

In this post, we have discussed the recent GST changes effective from the 1st of October 2023. Sections 137 to 162 of the Finance Act, 2023 (the FA,2023) (except Sections 149 to 154) wef October 01, 2023 vide Notification no. 28/2023-Central Tax dated July 31, 2023. From August 01, 2023 Sections 149 to 154 of […]

How Open Source Project Management Tools Can Be Beneficial?

Exploring the Power of Open-Source Project Management Tools

In today’s rapidly changing and dynamic business landscape, effective project management stands as a pivotal factor for an organization’s success. Whether you are a burgeoning startup or a well-established enterprise, the efficient handling of projects can determine the disparity between achieving your objectives and falling short. Project management tools are critical in simplifying workflows, enhancing […]

GST Notice of ₹39 Cr to Star Health Insurance Company

Star Health Insurance Company Reveals Details of GST Notice in its BSE Filing

Star Health and Allied Insurance company has disclosed in its filing with the Bombay Stock Exchange (BSE) that it has received a notice from the Directorate General of GST Intelligence (DGGI) for a tax payment of ₹38.99 crore. The notice was issued under Section 74(5) of the Central Goods and Services Tax Act, 2017, alleging […]

Banglore ITAT's Order For M/s. Knowledge Hut Solutions Pvt. Ltd

ITAT: Payments to Gateway Providers Do Not Come Under Brokerage Therefore No TDS Will Applicable

The payments made to gateway providers are not brokerage and TDS under Section 194H of the Income Tax Act,1961 is not liable to be deducted, the Bangalore Bench of Income Tax Appellate Tribunal (ITAT) said. The taxpayer M/s. Knowledge Hut Solutions Pvt. Ltd filed its income return for Assessment Year (A.Y) 2018-19 showing the total […]

E-commerce-Based Bus Service Gets GST Exemption U/S 9(5)

52nd Council Gives Big Relief to Bus Operators Under GST Section 9(5)

The bus operators conducted as the companies providing via e-com portals are not included in Section 9(5) of the Central Goods and Service Tax Act, 2017, witnessed in the 52nd GST council meeting. Starting from January 1, 2022, the responsibility for paying GST on bus transportation services provided through Electronic Commerce Operators (ECOs) has been […]

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