Proviso inserted w.e.f 1st Sep 2020 for effecting interest payable only on net tax liability paid through debiting Electronic Cash...

CBIC Clarifies that Notification No. 63/2020 dated 25th Aug 2020 for interest applicable on net GST liability through Electronic Cash...

Petitioner filed a writ petition before Delhi HC to direct government for listing masks and sanitizers as essential commodity under...

There is no requirement for DIN number in case of seizure order/summons, when made in presence of appellants to effectuate seizure. Audit...

Taxpayers can now download document wise details of Table 8A in Annual return in excel format. Table 8A is ITC available as per GSTR-2A.

Hon’ble HC held that MEIS benefit cannot be denied based on the inadvertent technical omission of not checking a particular box on the...

Telangana AAR decided on the question of ‘eligibility of ITC on GST paid on lease premium charges, annual lease charges, and maintenance...

Kerala becomes the first State to make DIN mandatory for all Departmental communication to taxpayers. Circular issued on generation and...

Exemption under Notification No. 12/2017-CT(R) to supply of food as a part of health care services to the in-patients. Exemption not...

Requirement to issue e-invoice has now been restricted to registered persons whose aggregate turnover in a FY exceeds 500 Cr. Earlier the...

Hon’ble Gujarat HC has held that Rule 89(5) of the CGST Rules, in as much as it restricts the refund to only inputs in case of inverted...

Hon’ble Gujarat HC has upheld the constitutional validity of GST on intermediary services provided to recipient outside India. While...

Madhya Pradesh AAR held that ITC on lift installed in Hostel Building, which is further used for accommodation services, is restricted...

Activity of printing on flex material provided by customers qualifies as supply of goods (ink). Thus, liable to GST as supply of goods,...

Whether the interest/penalty collected for delay in payment from customers forms a supply under GST? The additional amount charged is not...

Hon’ble High Court held that transitional credit is a concession and not a vested right. After amendment to Section 140 of CGST Act, Rule...

Question before Hon’ble Delhi HC was “Whether the department officers are eligible to issue Deficiency Memo on refund applications filed...

Hon’ble Punjab & Haryana High Court has issued notice to Central Government on the issue of Department classifying a Business Process...

A Memorandum of Understanding (MoU) has been signed between the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect...

Kerala Government has released Circular dated 16th June 2020 to clarify on disclosure of ‘ineligible credit’ and ‘reversal of credit’ in...