The Allahabad High Court has observed that the power to block credit under Rule 86A is a drastic and far reaching power and should...

Extension of timeline for filing application for revocation of registration to 30th September 2021. Extension applies to the following-...

Karnataka AAR has held that for calculating asset ratio for purpose of apportionment of ITC in case of demerger, “value of assets” as per...

Tamil Nadu AAR has held that transfer of leasehold rights after obtaining the approval of the lessor amounts to an activity of ‘agreeing...

Telangana AAR has held that mere option to purchase at the end of agreement does not amount to transfer of title of goods on a future...

Karnataka AAR has held that for calculating asset ratio for purpose of apportionment of ITC in case of demerger, “value of assets” as per...

Tamil Nadu AAR has held that transfer of leasehold rights after obtaining the approval of the lessor amounts to an activity of ‘agreeing...

Telangana AAR has held that mere option to purchase at the end of agreement does not amount to transfer of title of goods on a future...

Applicant installed a captive roof top solar power grid of which the electricity generated is captively consumed in the process of...

Facility of blocking E-way bill generation had been temporarily suspended due to pandemic. After 15th August 2021, the System will check...

The meaning of the restaurant is a place where meals are prepared and served to the customer - the respondent is running a bakery...

Telangana High Court held that advisory letters issued by department for payment of tax, interest and penalty under Section 74(5) of the...

GSTN has implemented a new functionality on taxpayers' dashboards with the following features: i. The taxpayers can now see the exact...

Exemption to registered person whose aggregate turnover in FY 2020-21 is upto two crore rupees from filing annual return for the said FY....

Govt. of NCT of Delhi has reconstituted Authority for Advance Ruling (AAR) with immediate effect constituting Dr. Abhishek Chandra Gupta...

The Gujarat HC has held that ‘business’ u/s 2(17) of the CGST Act includes supply made by a charitable trust at a cheaper rate and...

Kerala Appellate AAR has held that consideration is inclusive of additional discount reimbursed by a company to its distributor and that...

CBIC has clarified that re-import of goods sent abroad for repair attracts IGST on a value equal to the repair value, insurance and...

The CBIC has clarified the effect of the Supreme Court’s order on time limits prescribed under GST laws. (i) The extension of timelines...

ITC is available to inputs destroyed/damaged to the extent of inputs damaged in transit or destroyed at intermediary stage of...