Category: Articles & Writeup

Section 9- Petitioner directed to refund the tax collected from customers since services such as application fee for releasing connection…

-Section 168-Since the impugned circular (Circular No. 80/54/2018-GST dated 31-12-2018) was already aside by a coordinate Bench of the Court,…

-Section 9- It was difficult to accept that petitioner could collect any GST from its consumers after paragraph 4 of…

-Section 50- Once it is proved that amount of excess ITC though entered in the ledger in excess, was never…

-Section 6-Summons being issued under section 70 by Central Tax Authority based on an intelligence input; makes it an intelligence-based…

-Section 16-Court declined to interfere in the matters in exercise of their powers under Article 136 having regard to the…

Latest cases in GST

latest cases in GST

There is a common perception that no registered person supplying services through the ecommerce operator will be eligible for the…

There has been a lot of discussion about the levy of GST on fees paid to Registrar of Companies under…

Question-Mr. A is registered person in GST. He is having a manufacturing enterprise. Along with the manufacturing enterprise, he is…

It is very common to read through out the CGST Rules, 2017 that communication has to be made electronically and…

This part of the article discusses the situation wherein the terms of discount had been decided before or at the…

GST UPDATES Treatment of Discounts from the perspective of recipient and analysis of Section 15(2)(e) of CGST Act, 2017-Part I…

Case 1:- A trader recovers his tax paid on Purchases by charging to the customer and exporter recovers his tax…

At the outset, would like to state that this post is specifically restricted to analyse (without going into the judgements…

Notification 40/2017 dated 23rd October 2017 lays down the procedure wherein CGST is to be levied on intra state supplies…

Calculation of Interest payable in GST has been a point of discussion for long and dust does not seems to…

Reduction in Tax Rate on services by way of “Job Work” from 18% to 12%-37th GST Council Meeting-Scope of the…

Today’s post would be covering discussion on Section 122(1)(iv) of CGST Act, 2017. The relevant clause read as under- “(1)…

The big question going around has been that what is the exact nature of services rendered by a director which…

Today’s post would be covering discussion on Section 122(1)(ii) of CGST Act, 2017. The relevant clause read as under- “(1)…

What’s the big point in whether development Authorities like Delhi Development Authority, Jaipur Development Authority are “Local Authority or not.…

Today’s update would discuss about Institutions included in the definition of Local Authority vide “Municipal Committee, a Zilla Parishad, a…

Today’s update would discuss about the three Institutions which are covered under the Ambit of Local Authority by sub-clause (e),…

Varanasi Branch of CIRC of ICAI is organizing Virtual CPE meeting -Issues and Compliances in filing of GSTR-9/9C for 2018-19”…

Can Penalty under Section 122 be levied for same offence alongwith the penalty under Section 73/74 CGST Act, 2017. Section…

One very common issue is whether interest is payable under Section 50(3) on ITC wrongly availed but not utilized for…

Article 265 States that No tax shall be levied or collected except by authority of law. Here are few decisions…