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Deferment of implementation of time limit on reporting old invoices.
The imposition of time limit of 7 days for reporting of invoices on IRP portal for taxpayers with turnover above 100 crores has been...
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GST on Logistics Sector: ICAI Gandhidham
Pleased to share glimpses of session taken by our founder Adv. Saurabh Singhal on 'Logistics Sector' organised by Gandhidham Branch of ICAI.
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Sale of developed plots does not attract GST
Land may be sold either as it is or after some development such as leveling, laying down of drainage lines, water lines, electricity...
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Reverse Charge on rent-a-cab provided by non-body corporate to body corporate
Reverse charge will apply on services of renting of motor vehicle designed to carry passengers (where cost of fuel is included)...
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“GST Trade Circular by Maharashtra GST for inviting public comments on changes in Form GSTR-3B”
In consequence of the 47th GST Council held at Chandigarh, draft GSTR-3B has been released in the public domain to invite public...
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Supreme Court Issues Directions for Implementation of DIN by State Tax Officer
Apex court has directed Union of India/GST Council to issue necessary advisory/instructions to states regarding implementation of DIN in...
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Single Click NIL Return Filing of GSTR1/IFF
GSTN has introduced single click NIL return filing feature on GSTR-1/IFF dashboard to improve user experience. Advisory for same has been...
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E-invoicing applicable on AATO 10 Crore
Government has notified e-invoicing to be applicable on taxpayers having annual aggregate turnover exceeding INR 10 crore in any FY from...
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GSTN Advisory on GSTR-3B
1. W.e.f. 5th July 2022 format of GSTR-3B has been amended to report information on ITC correctly availed, reversal thereof, and declared...
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Composition scheme: Late fee waived till June for delayed filing of GSTR-4
The composition dealers under the composition scheme whose turnover is less than Rs. 1.5 have an extended time period till 30th June 2022...
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“Voluntary” recovery of tax during search/investigation Whether valid?
In view of various writ petitions filed before Hon’ble High Courts against alleged voluntary deposit of tax dues during...
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Cross charge invoices – Whether basis required?
JSW Steel (Odisha) was served with a notice for allegedly transferring excess unutilised Input Tax Credit from its mining business in...
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Shakti Shiva Magnets Pvt. Ltd. Vs Assistant Commissioner & Ors.
Pleased to share Hon’ble Delhi High Court order argued by our Partner Adv. Saurabh Singhal. Hon’ble High Court noted/observed as follows...
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Revamped Search HSN Code Functionality on GST Portal
The Search HSN Code functionality has been enhanced, where the taxpayers can search the HSN code and the applicable Technical description...
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Tax on restaurant service by e-commerce operators
Till date, in respect of rent-cab-service, hotel services by unregistered persons, and services by way of house-keeping, were taxable at...
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EWB in case of Composite Supply with Principal Supply as ‘Service’
In cases where along with the principal supply of service, movement of some goods is also involved, e-way bill may be generated. Such...
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Karasamadhana Scheme, 2021 extended till 30th Oct, 2021
The Government of Karnataka had announced the Karasamadhana Scheme in order to complete the pre-GST legacy audit and clear tax arrears...
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Late fee amnesty scheme extended till 30th Nov, 2021
On 1st June, 2021 the Government had announced the late fee amnesty scheme to provide relief to the taxpayers by reducing / waiving late...
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CGST (Seventh Amendment) Rules, 2021.
Rule 26 has been amended to extend the facility for filing of FORM GSTR-3B and FORM GSTR-1/IFF by companies using EVC instead of DSC...
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Hostel is not a residential dwelling for purpose of exemption
The Maharashtra AAR ruled on availability of exemption to renting of hostel facilities to students of a commercial coaching centre on...
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