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Supreme Court Issues Directions for Implementation of DIN by State Tax Officer
Apex court has directed Union of India/GST Council to issue necessary advisory/instructions to states regarding implementation of DIN in...
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Single Click NIL Return Filing of GSTR1/IFF
GSTN has introduced single click NIL return filing feature on GSTR-1/IFF dashboard to improve user experience. Advisory for same has been...
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E-invoicing applicable on AATO 10 Crore
Government has notified e-invoicing to be applicable on taxpayers having annual aggregate turnover exceeding INR 10 crore in any FY from...
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Transitional Forms open for filing for 2 months
Hon’ble Supreme Court has directed as follows- (i) GSTN is directed to open common portal for filing concerned forms for availing...
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Table 3.1.1 in GSTR-3B for reporting supplies liable to tax by E-commerce Operators
According to section 9(5) of CGST Act, 2017, Electronic Commerce Operator (ECO) is required to pay tax on supply of certain services...
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Withholding of Refund on Export with Payment of IGST
Withholding of Refund on Export with Payment of IGST Principal Director General/Director General of Directorate General of Analytics and...
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Annuity for Construction of road is exempt from GST
Hon’ble Karnataka High Court quashed Circular No. 156/06/2021-GST which clarified that annuity paid as deferred payment for construction...
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GSTN Advisory on GSTR-3B
1. W.e.f. 5th July 2022 format of GSTR-3B has been amended to report information on ITC correctly availed, reversal thereof, and declared...
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Composition scheme: Late fee waived till June for delayed filing of GSTR-4
The composition dealers under the composition scheme whose turnover is less than Rs. 1.5 have an extended time period till 30th June 2022...
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“Voluntary” recovery of tax during search/investigation Whether valid?
In view of various writ petitions filed before Hon’ble High Courts against alleged voluntary deposit of tax dues during...
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Cross charge invoices – Whether basis required?
JSW Steel (Odisha) was served with a notice for allegedly transferring excess unutilised Input Tax Credit from its mining business in...
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Shakti Shiva Magnets Pvt. Ltd. Vs Assistant Commissioner & Ors.
Pleased to share Hon’ble Delhi High Court order argued by our Partner Adv. Saurabh Singhal. Hon’ble High Court noted/observed as follows...
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Revamped Search HSN Code Functionality on GST Portal
The Search HSN Code functionality has been enhanced, where the taxpayers can search the HSN code and the applicable Technical description...
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Tax on restaurant service by e-commerce operators
Till date, in respect of rent-cab-service, hotel services by unregistered persons, and services by way of house-keeping, were taxable at...
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DGFT: SEIS for services exports during 2019-20
DGFT has issued SEIS benefits for FY 2019-20 by offering a reward @ 3%/5 % of NFE. A limit on total entitlement under SEIS capped at Rs....
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EWB in case of Composite Supply with Principal Supply as ‘Service’
In cases where along with the principal supply of service, movement of some goods is also involved, e-way bill may be generated. Such...
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Karasamadhana Scheme, 2021 extended till 30th Oct, 2021
The Government of Karnataka had announced the Karasamadhana Scheme in order to complete the pre-GST legacy audit and clear tax arrears...
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Late fee amnesty scheme extended till 30th Nov, 2021
On 1st June, 2021 the Government had announced the late fee amnesty scheme to provide relief to the taxpayers by reducing / waiving late...
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CGST (Seventh Amendment) Rules, 2021.
Rule 26 has been amended to extend the facility for filing of FORM GSTR-3B and FORM GSTR-1/IFF by companies using EVC instead of DSC...
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