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GSTN Alert
Changes are being made in the credit utilization criteria in Form GSTR-6, filed by Input Service Distributors (ISDs). These changes are...
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Omsai Professional Detective and Security Services - GSTAA
Section 39 of CGST Act read with Rule 61 CGST Rules does not envisage Form GSTR-3B but Form GSTR-3 return. GSTR-3 and GSTR-3B are two...
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Steel Authority of India vs. CST- Delhi Tribunal
Branch office, Liaison office and Agency office are not a separate person for the purpose of Section 66A of Service Tax Law. Hence,...
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Tarun Realtors Pvt. Ltd. Karnataka - AAAR
Admissibility of input tax credit on purchases of goods/ services used for installation of "plants and machinery" further used for...
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CCT, Chennai vs. Ramco Cements Ltd. – Madras HC
Dealers should be allowed to continue CST registration and Authorities are directed to issue Form-C for inter-state procurement of...
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Vidit Builders- AAR
Development of land for residential plots on the behest of land owner is a supply of service taxable under GST. Such activity not covered...
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Measures announced amid COVID-19 by FM
GST Returns: Feb, March, and April 2020 GST Returns along with returns for Composition dealers extended up to 30th June 2020 in a...
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Sutherland Mortgage Services – High Court Kerala
Section 97 CGST Act. Advance Ruling Authority can decide POS (place of supply) while deciding a larger issue of leviability of tax.
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Refund related clarifications
Bunching of refund claims across Financial Years: Pursuant to the order of Hon’ble Delhi HC in the matter of M/s Pitambra Books Pvt....
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Relaxations for SEZ units / developers
Amidst COVID-19 outbreak, following relaxation are provided for SEZ units and developers- Developers/ Co-developers who are required to...
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Registration: Aadhaar based authentication
Background: Up till now Aadhaar was optional for taking GST Registration. However, Aadhaar had already become a mandatory requirement for...
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Konkan LNG Private Limited - AAAR
Maharashtra AAAR held that ‘break water wall’ constructed on the sea to protect the ship from high waves does not qualify as ‘plant or...
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Foreign Trade Policy 2020-25 (FTP) Series
The present Foreign Trade Policy (FTP) is for a term from 2015-2020. The government of India proposes to come out with a new FTP 2020-25...
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