If the lien of the goods is transferred and the assessee becomes responsible for the goods till its safe delivery to the consignee, the...

Manufacturers, packers, or importers of pre-packaged commodities may declare revised MRP on unsold stock manufactured/ packed/ imported...

Decision to process pending refund claims has been taken with a view to provide immediate relief to the taxpayers in these difficult...

Form PMT-09 for transfer of cash balance between various heads i.e. IGST, GST, SGST and Cess is live on GST Portal. Access at Services >...

Last date for filing LUT for FY 2020-21 extended upto 30th June 2020. Last date to deposit GST-TDS and file return in Form GSTR-7 for due...

Changes are being made in the credit utilization criteria in Form GSTR-6, filed by Input Service Distributors (ISDs). These changes are...

Section 39 of CGST Act read with Rule 61 CGST Rules does not envisage Form GSTR-3B but Form GSTR-3 return. GSTR-3 and GSTR-3B are two...

Branch office, Liaison office and Agency office are not a separate person for the purpose of Section 66A of Service Tax Law. Hence,...

Admissibility of input tax credit on purchases of goods/ services used for installation of "plants and machinery" further used for...

Dealers should be allowed to continue CST registration and Authorities are directed to issue Form-C for inter-state procurement of...

Development of land for residential plots on the behest of land owner is a supply of service taxable under GST. Such activity not covered...

GST Returns: Feb, March, and April 2020 GST Returns along with returns for Composition dealers extended up to 30th June 2020 in a...

Section 97 CGST Act. Advance Ruling Authority can decide POS (place of supply) while deciding a larger issue of leviability of tax.

Bunching of refund claims across Financial Years: Pursuant to the order of Hon’ble Delhi HC in the matter of M/s Pitambra Books Pvt....

Maharashtra AAAR held that ‘break water wall’ constructed on the sea to protect the ship from high waves does not qualify as ‘plant or...