Functionality for Aadhaar Authentication and e-KYC where Aadhaar is not available, has been deployed on GST Common Portal w.e.f. 6th...

Hon’ble HC held that advocate of the petitioner is allowed to be present during Section 70 summon interrogation at a distance beyond...

Hon’ble Court held that when goods of same consignor covered by different invoices are consigned together in one vehicle and value of...

Applicant is a Japan-based company providing consultancy services in relation to the outdoor GIS equipment to Odisha Power Transmission...

Suspension of Registration Authorities can now suspend registration without affording a reasonable opportunity of being heard;...

A new useful facility has been introduced on the GST Portal namely "Communication between Taxpayers". This shall enable better...

Recipient GSTIN should be registered and active, on the date of preparation of the document by the supplier. Document Nos. are case...

CBIC has notified certain chemical products for which invoices have o be issued using 8 digit HSN. The list is available at link:...

Hon’ble MP High Court held that SCN under Rule 142 of the CGST Rules mandates that SCN should be delivered electronically i.e. by...

Haryana AAR has held that the merchant trader in India is neither liable to pay IGST on procuring goods from outside India, where the...

Hon’ble Appellate AAR held that Advance Ruling application is not admissible in case similar issue is pending or decided in any...

Services by club to its members against consideration as ‘society charges’ qualify as ‘business’ and hence will qualify as “supply” under...

GSTR-1: HSN/SAC codes to be mentioned mandatorily < 5Cr- 4 digit > 5Cr- 6 digit GSTR-2: HSN/SAC codes to be mentioned mandatorily...

Printing of content on material provided by customer. Contract is composite supply of goods and services. Principal supply is of printing...

Liaison Office services are liable to GST in India. RBI restriction on carrying on business by LO cannot decide the scope of business for...

Composite supply contracts and works contracts do not fall under the category of ‘pure service’ in order to qualify for exemption under...

Extension of due dates for FORM GSTR-9/GSTR-9A and FORM GSTR-9C for 2018-19 upto 31st December 2020.

Difference of opinion between presiding members. As per one member, sale of developed plot is not liable to GST. As per the other, sale...

Appellate AAR Maharashtra upheld the decision of AAR Maharashtra. AAR had held as follows- Only the contractor/person who enters into an...