Last date to file GSTR-4 for FY 2020-21, has been extended till 31st August 2020. GSTR-4 is a return to be filed on annual basis by...

Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) exempts Pure Services provided to Municipal Corporations and Councils in...

Maharashtra Authority for Advance Ruling decided the question 'whether the term "per unit" shall be considered as entire villa, or each...

Hon'ble Bombay HC held that the petitioner has attempted to file form GST TRAN-1 belatedly, but along with the applicable late fees in...

Levy of Service Tax on Ocean Freight on RCM basis is void and ultra-virus the GST Law. Valuation mechanism calculated @ 1.4% of CIF value...

Supply of coal by principal to party for production of electricity, which electricity would be captively used by principal, qualifies as...

Government has clarified that there is no proposal to merge the two boards CBIC and CBDT. The Government further clarified that the...

CBIC has issued removal of difficulty order to extend last date for filing revocation application for cancelled registration upto 30 days...

Rotary Club is not providing any specific facility or benefits to its members against the membership fee charged by it. The entire...

According to Section 67 of the CGST Act, search and seizure should be conducted in the presence of two or more independent and...

Hon’ble Ahmedabad CESTAT has held that eligibility of ITC cannot be challenged once refund of such ITC is granted by the refund...

Project Office established in India as an extension of the Head Office in Germany for undertaking projects in India. Employees of Head...

GST Policy Wing has issued a circular for all revenue officers justifying government stand on last date to file transitional return....

Applicant is not eligible to claim input tax credit of GST paid on input and input services used for construction of commercial immovable...

CBIC has issued notification to provide for extension of time for compliance of any action, the due date of which falls within 20th March...

Delhi HC judgement allowing TRAN credit to all assessee upto 30th June 2020 is stayed by Hon’ble Supreme Court.

CBIC has announced use of e-office in all CGST and Customs office. E-office will improve governance by automating the internal processes...

Sale of developed plot is not equivalent to sale of land but is a different transaction. Sale of plotted development tantamount to...

Companies allowed to file GSTR-1 and GSTR-3B using EVC (signing by OTP) till 30th September 2020.

Hon’ble P&H High Court considering decisions passed by various High Courts including Delhi HC decision in the case of Brand Equity has...