Exemption on goods transport services by aircraft/vessel from customs station of clearance in India to a place outside India extended...

Compensation Cess: Extended beyond the transition period of 5 years i.e. beyond June 2022, for such period as may be required to meet the...

Held that the lift after its erection, installation, and commissioning, would be considered as part of the building, and hence immovable...

Taxpayers can now: Report single credit/debit note against multiple invoices in GSTR-1 or GSTR-6; Choose the credit/debit note supply...

Applicant has engaged a service provider for transportation facilities (non-airconditioned bus with more than 13 seating capacity) to its...

Applicant is rendering only transportation services along with some ancillary services and not accommodation. Held that the conjunction...

Notice issued by Hon’ble Gujarat High Court in writ petition challenging validity of Rule 86A of the CGST Rules in so far as it gives...

GSTN enables auto-population of outward sales data in Table 3 of GSTR-3B basis the Filed GSTR-1. Facility to be enabled in September 2020...

Petitioner filed manual appeal against rejection of refund claim as it could not prefer an appeal in electronic form since the order was...

Applicant seeks cash refund of unutilised Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess lying as CENVAT...

Petitioner is an SEZ unit seeking refund of IGST received through ISD for the services pertaining to the SEZ unit. Petitioner is unable...

Hon’ble CESTAT placing reliance on Service Tax Guidance Note dated 20th June 2012 held that following services when provided on principal...

Petitioner challenged legality of Explanation to Section 17(5)(d) of the CGST Act, 2017 to the extent it excludes 'telecommunication...

Outward Supplies Rectification of error or omission in GSTR-1 for FY 2019-20: Last date of filling GSTR-1 of September is 11TH October...

Key Features: Auto drafted ITC statement. Will be available along with GSTR-2A; Generated basis information furnished by suppliers in...

Time limit for completion and/or compliance of any action by National Anti-Profiteering Authority (NAPA), falling during the period 20th...

CBIC extends timelines for filing of return for Registered persons who have opted for Composition Levy or availing benefit under...

Hon’ble High Court held that no interest liability for delayed payment of GST u/s 50 of the Act w.r.t. to availment of Input Tax Credit...

Appellant is distributor of branded trucks on principal to principal basis and performs sales support activities w.r.t. repair &...