Category: Articles & Writeup
Part-162-One Pager Snapshot to Cases on Section 9,...
Posted by Arpit Haldia
Section 9- Petitioner directed to refund the tax collected from customers since services such as application fee for releasing connection…
Part-161-One Pager Snapshot to Cases on Section 54,...
Posted by Arpit Haldia
-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,…
Part-160-One Pager Snapshot to Cases on Section 9,...
Posted by Arpit Haldia
-Section 9- It was difficult to accept that petitioner could collect any GST from its consumers after paragraph 4 of…
Part-159-One Pager Snapshot to Cases on Section 50,...
Posted by Arpit Haldia
-Section 50- Once it is proved that amount of excess ITC though entered in the ledger in excess, was never…
Part-158-One Pager Snapshot to Cases on Section 6,...
Posted by Arpit Haldia
-Section 6-Summons being issued under section 70 by Central Tax Authority based on an intelligence input; makes it an intelligence-based…
Part-157-One Pager Snapshot to Cases on Section 16,...
Posted by Arpit Haldia
-Section 16-Court declined to interfere in the matters in exercise of their powers under Article 136 having regard to the…
Whether registered person providing passenger transportation services through...
Posted by admin
There is a common perception that no registered person supplying services through the ecommerce operator will be eligible for the…
Whether Fees paid to ROC is liable for...
Posted by admin
There has been a lot of discussion about the levy of GST on fees paid to Registrar of Companies under…
Whether a registered person who is also an...
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Question-Mr. A is registered person in GST. He is having a manufacturing enterprise. Along with the manufacturing enterprise, he is…
Communications to be made by the Department with...
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It is very common to read through out the CGST Rules, 2017 that communication has to be made electronically and…
Treatment of Discounts on offtake from the perspective...
Posted by admin
This part of the article discusses the situation wherein the terms of discount had been decided before or at the…
Treatment of Discounts from the perspective of recipient...
Posted by admin
GST UPDATES Treatment of Discounts from the perspective of recipient and analysis of Section 15(2)(e) of CGST Act, 2017-Part I…
Tough Times:-Agony of Exporters in GST set to...
Posted by admin
Case 1:- A trader recovers his tax paid on Purchases by charging to the customer and exporter recovers his tax…
Tax under RCM on services of renting of...
Posted by admin
At the outset, would like to state that this post is specifically restricted to analyse (without going into the judgements…
Supplies made to registered recipient for Export at...
Posted by admin
Notification 40/2017 dated 23rd October 2017 lays down the procedure wherein CGST is to be levied on intra state supplies…
Section 50-Payment of Interest in GST- Subtle differences...
Posted by admin
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...
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Reduction in Tax Rate on services by way of “Job Work” from 18% to 12%-37th GST Council Meeting-Scope of the…
Part-IV-Penalty under Section 122(1)(iv) of CGST Act, 2017-...
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Today’s post would be covering discussion on Section 122(1)(iv) of CGST Act, 2017. The relevant clause read as under- “(1)…
Part-III-Personal Guarantee by a Director-What’s the scope of...
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The big question going around has been that what is the exact nature of services rendered by a director which…
Part-III-Penalty under Section 122(1)(ii) of CGST Act, 2017...
Posted by admin
Today’s post would be covering discussion on Section 122(1)(ii) of CGST Act, 2017. The relevant clause read as under- “(1)…
Part-6-Whether Development Authority are Local Authority under GST...
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What’s the big point in whether development Authorities like Delhi Development Authority, Jaipur Development Authority are “Local Authority or not.…
Part-5: Which Institutions are included in Local Authority...
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Today’s update would discuss about Institutions included in the definition of Local Authority vide “Municipal Committee, a Zilla Parishad, a…
Part-4-Which Institutions are included in Local Authority in...
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Today’s update would discuss about the three Institutions which are covered under the Ambit of Local Authority by sub-clause (e),…
Issues in filing of GSTR -9/9C for 18-19-...
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Varanasi Branch of CIRC of ICAI is organizing Virtual CPE meeting -Issues and Compliances in filing of GSTR-9/9C for 2018-19”…
Levy of Penalty in GST and the privilege...
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Can Penalty under Section 122 be levied for same offence alongwith the penalty under Section 73/74 CGST Act, 2017. Section…
Levy of Interest in GST-Whether Interest is Payable...
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One very common issue is whether interest is payable under Section 50(3) on ITC wrongly availed but not utilized for…
#LearningtheLaw-44-Article 265 of Constitution of India- The only...
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Article 265 States that No tax shall be levied or collected except by authority of law. Here are few decisions…