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Category: Articles & Writeup

Part-2-One Pager Snapshot to the Latest Cases

Part-2-One Pager Snapshot to the Latest Cases

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Latest cases in GST
Part-1-One Pager Snapshot to the Latest Cases

Part-1-One Pager Snapshot to the Latest Cases

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latest cases in GST
Whether registered person providing passenger transportation services through e-commerce operator be eligible for ITC after implementation of payment of tax by e-commerce operators?

Whether registered person providing passenger transportation services through...

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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 payment of tax under Reverse Charge Mechanism under GST?

Whether Fees paid to ROC is liable for...

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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 agriculturist, is required to pay tax on sale of agriculture produce which are taxable in GST

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 the assessee in GST-What is meant by the term “electronically” and ambiguity arising out of differing activities i.e. “issued”, “made available”, “informed”, “served”, “uploaded” and “on the common portal” attached to the term “electronically” in GST-Part I

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 of recipient in GST-Part II

Treatment of Discounts on offtake from the perspective...

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This part of the article discusses the situation wherein the terms of discount had been decided before or at the…
<strong>Treatment of Discounts from the perspective of recipient and analysis of Section 15(2)(e) of CGST Act, 2017-Part I</strong>

Treatment of Discounts from the perspective of recipient...

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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 increase many-fold

Tough Times:-Agony of Exporters in GST set to...

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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 immovable property provided by director to company-Understanding the perspective through Notification and an attempt to gain an understanding on one of the most controversial subjects in GST

Tax under RCM on services of renting of...

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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 0.1%: Is the option worth exercising?

Supplies made to registered recipient for Export at...

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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 in the language being used in the Statue regarding Interest Payable-Part-2

Section 50-Payment of Interest in GST- Subtle differences...

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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 Amendment and Interpreting “Look alike” Entry 26(id) and 26(iv) of Notification No. 11/2017-Central Tax Rate

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- Collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due

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 the term “Service supplied by the Director”

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 – Issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act or the rules made thereunder

Part-III-Penalty under Section 122(1)(ii) of CGST Act, 2017...

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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 vis-a-vis Income Tax, Service Tax, General Clauses Act, AAR Ruling on JDA and clarification issued by CBEC

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 in GST-“Municipal Committee, a Zilla Parishad, a District Board, and any other authority”

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 GST-Regional Council, District Council and Development Board

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 under Section 75(13) of CGST Act, 2017-Where any penalty is imposed under Section 73/74 of CGST Act, 2017 then no penalty for same act or omission to be imposed on the same person under any other provision of CGST Act, 2017

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 at 24% as per the provisions of Section 50(3) wherein due to error while filling in figures in GSTR-3B, higher credit was availed by the Taxpayer but the same was not utilized-Part-3

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 epitaph we may inscribe is: Rest in peace and don’t be re- born ! If on the same subject-matter the legislature chooses to levy tax twice over there is no inherent invalidity in the fiscal adventure save where other prohibitions exist, There is no collection of tax by the authority of law when assessments are made in this arbitrary fashion; If the legislation can provide for a measure of tax on subject of tax by substituting any notional value, which at no point of time becomes part of or related to subject of tax viz. sale of goods, then the fact that it is related to MRP loses its significance altogether-Part I

#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…
#LearningtheLaw-42-Meaning of the terms “Such as”, “Such, “Erroneous” and “Sufficient cause”

#LearningtheLaw-42-Meaning of the terms “Such as”, “Such, “Erroneous”...

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#LearningtheLaw-41-Meaning of the Term “Vested Right”- Vested right is a right independent of any contingency; Right to take advantage of an enactment is not a vested right; What has been acquired under the Repealed Act cannot be disturbed by the new Statute; Vested Right or Settled Expectation vis-a-vis-Public Interest Or right of Particular Person

#LearningtheLaw-41-Meaning of the Term “Vested Right”- Vested right...

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Case-1-Meaning of the term “vest”- Howrah Municipal Corpn. & Others vs Ganges Rope Co. Ltd. & Others on 19 December,…
#LearningtheLaw-39-If a person has set the machinery of law in motion he cannot abandon it to resume it after a number of years, because another person more adventurous than he in his turn got the statute declared unconstitutional, and got a favorable decision; Can an order passed earlier by an authority be rectified on the basis of subsequent decision of Jurisdictional High Court or Supreme Court-Part I

#LearningtheLaw-39-If a person has set the machinery of...

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Case-1- If a person has set the machinery of law in motion he cannot abandon it to resume it after…
#LearningtheLaw-38-Effect on operation of order when further appeal has been filed- The mere fact that order is a subject a matter of further appeal can furnish no ground for not following it unless its operation has been suspended by a competent court; Mere filing of an appeal does not operate as a stay or suspension of the order appealed against; Question of applicability of provisions struck down by another High Court unless the Supreme Court upsets the order or stays the operation of Order

#LearningtheLaw-38-Effect on operation of order when further appeal...

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Case-1-The mere fact that order is a subject a matter of further appeal can furnish no ground for not following…
#LearningtheLaw-37-Binding Precedent of Judgement of High Court- Law declared by highest court in the State is binding on authorities or tribunals under its superintendence

#LearningtheLaw-37-Binding Precedent of Judgement of High Court- Law...

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Case-1- Decision of one High Court is not binding on the Other High Court but has a persuasive value-Pradip J.…
#LearningtheLaw-22-Rule of Last Antecedent and how the Courts have applied the same

#LearningtheLaw-22-Rule of Last Antecedent and how the Courts...

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Definition from Nolo’s Plain-English Law Dictionary A doctrine of interpretation by which a court finds that qualifying words or phrases…
#Learingthelaw40-Meaning of the term “benefits to arise out of land” and “profit a prendere” and how it impacts classification of “immovable property”- FSI/TDR being a benefit arising from the land, consequently must be held to be immovable property, Authorization given to a “Developer” to develop the land and sell super-structure in perpetuity shall undisputedly fall within the words “benefit arising out of the land”

#Learingthelaw40-Meaning of the term “benefits to arise out...

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Case-1-The right to carry away the fish is a benefit arising out of land because it is a right to…