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GST Notification No. 2/2022 on Adjudicating Notice

CT Notification No. 2/2022 Stops GST Notice Adjudication by Officers

The taxpayers have been furnished with relief as only jurisdictional tax officers will be enabled to make the decision notices given beneath the GST system. The power to make the decision these notices would be removed from the auditing and the investigating officers beneath the GST framework. As per the notification issued by the central […]

Bombay HC Judgment in Case of Originative Trading Private Limited

GST: Bombay HC Orders Commissioner to Submit Copy of Reasons

Bombay High Court, while acknowledging a plea via Originative Trading Private Limited, directed the Commissioner to file the certified copy of the opinion originated by the Commissioner prior to furnishing the objection with respect to the show-cause notice (SCN) for provisional attachment under the CGST Act. The applicant, Originative Trading Private Limited has bought the […]

Fresh Guidelines for GST ITC Unblocking by Delhi Govt.

New Circular of GST ITC Blocking & Unblocking Rule 86A by Govt

On the concern of unblocking the ITC, the Delhi government has issued the rules beneath GST on the expiry of one year from the blocking date. The officers have the authority to restrict the ITC beneath Rule 86A of the GST Rules, 2017 which the assessee claims fraudulently. Sub-rule (3) of the articulated Rule prescribes […]

E-Vehicles Charging Services, 18% GST or Exempted?

Tax-Free or Attract 18% GST Rate on EV Charging Services

India supports the global electric vehicle (‘EV’) 30@30 campaign. By 2030, the country is seeking to have at least 30% of new vehicle sales. There is a need for an accessible and robust network of EV charging infrastructure to address the mentioned ambitious target. The functioning of an EV relies on the battery installed in […]

Daman and Diu AAAR Order

AAAR: 18% GST Rate Levy on Leaflet Falls & Pamphlet Printing

The Daman and Diu bench of the Appellate Authority for Advance Ruling ( AAAR ) has supported the order of AAR and carried that 18% GST appropriate on printing of Pamphlet & Leaflet comes beneath the class of supply of service. The petitioner is the owner of Temple packaging Pvt ltd and is involved in […]

New GST E-Invoicing Rule

GST E-Invoicing Guide for Businesses Turnover ₹5 Crore

Knowledge of GST E-Invoicing Since October 2020, e-invoicing is executed in a phased manner. The history of e-invoicing is mentioned as: S.no Notification No. Turnover  Effective date 1 61/2020 – Central Tax 500 Crore 01/10/2020 2 88/2020 – Central Tax 100 crore 01/01/2021 3 05/2021 – Central Tax 50 crore 01/04/2021 4 01/2021 – Central […]

Tamil Nadu GST AAR Judgement for Shanmuga Durai Partnership Firm

TN AAR: GST Levy on Rent of Partner’s Property to Firm for Enterprise

The properties rented out by the partner to his partnership firm are subjected to pay the GST specified by Tamil Nadu authority for the Advance Rulings (TNAAR). The same would be applied despite when there is NIL rent. The petitioner, Chennai-based Shanmuga Durai is the Managing Partner of a partnership firm and indeed owns individual […]

Upcoming Improvement in GSTR-1 & IFF

List of Improvements in GSTR-1 and IFF on Portal for Taxpayers

The Goods and Services Tax Network ( GSTN ) has stated the GSTR-1/IFF enhancements on GST Portal. The statement provided by GSTN mentioned that the statement of the outward supplies in form GSTR-1 is to be filed through all the normal assessees on monthly or quarterly grounds subjected to it. The quarterly GSTR-1 filers are […]

tandard Operating Procedure Under GST

All About SOP Before Facilitation & Registration Under GST

Short Summary About SOP The standard operating procedure is a mechanism to create a preliminary direction towards any compliance and to complete the solution with the maintenance of certain rules within the process. The SOP is a general rule to be followed while every process is initiated. Overall the SOP is a major term to […]

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