Amnesty scheme has been introduced in respect of arrears under following statutes- Meghalaya Sales Tax Act; Meghalaya Tax on Luxuries...

Incentives and discounts received by distributors/dealers from automobile manufacturers does not qualify as consideration for any service...

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...

Export Policy is amended to the extent that all ventilators including any artificial respiratory apparatus or oxygen therapy apparatus or...

Option to avail the benefit of Kerala Amnesty Scheme 2020 can be made upto 30th September 2020. Last date for payment of the amount...

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...

Board has decided to begin the 2nd phase of All India roll-out of Faceless Assessment w.e.f. 3rd August 2020 by including Delhi and...

Import policy of color TV sets HS code 85287211 to 85287219 is amended from 'Free' to 'Restricted'.

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

Scheme applies to arrears under J&K VAT Act & J&K General Sales Tax Act. Scheme provides for remission of penalty and interest. 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...