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Refund of ITC on Input Services under Inverted Duty Structure
In view of contrasting views of High Courts on the above issue, the matter is listed for final hearing before Hon’ble Supreme Court on...
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Rajasthan Amnesty Scheme-2021
Rajasthan Government has notified the procedure for Amnesty Scheme-2021 for disposal of outstanding demands or disputes pertaining to the...
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Liasion Office not liable for GST registration or payment of GST: Kar AAAR
The Karnataka Appellate AAR has overruled AAR ruling to provide much-awaited relief to tax incidence on LO/BO/AO activities. It has held...
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Notification for online proceedings before DGFT
Online Module for Adjudication, Appeal, Review proceedings under Foreign Trade (Development & Regulation) Act, 1992 and Foreign Trade...
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New Pop-up on GST Portal
Selection of Core Business
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GST Refund Update
GSTIN enables option to withdraw ‘Nil’ refund application on GST portal. The said functionality has been introduced considering the...
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Value of land (1/3rd) in sale of flat challenged
Hon’ble Gujarat High Court has found strong prima-facie case that notional 1/3rd value of land in a sale of flat contract is ultra-virus...
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BPO business not intermediary
P&H High Court in the case of Genpact India & Others decided on the question whether BPO are ‘intermediaries’ or not. The Hon’ble High...
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Liaison Office not liable GST
Haryana AAR held that HO and Liaison Office cannot be treated as separate persons. There cannot be any flow of services between HO and...
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ITC on demo cars to auto dealers
Haryana AAE held that no ITC would be available on cars bought by automotive dealers for use as training fleet, press fleet, marketing fleet
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Compensation Cess of Maruti Hybrid Vehicles
Haryana AAR held that hybrid vehicles S-Cross”, “Ertiga” and “Ciaz” by Maruti Suzuki are not eligible for lower Compensation Cess of 15%.
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Valuation for stock transfer between branches
Tamil Nadu AAR has held that value to be adopted for branch transfer by any of the three methods Open Market Value as is presently being...
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GST applicable on money forfeited against cancellation of agreement to sell immovable property
Gujarat AAR has held that GST would be applicable on money forfeited against cancellation of agreement to sell immovable property. It was...
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ITC on canteen facility at Factory
Haryana AAR has rejected availability of ITC on expenses for running canteen facility for employees at factory. Contention of the...
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Merchant Trading taxable to GST upto 1st Feb 2019
Hon’ble AAR held that merchant trading transaction involving movement of goods from country outside India to another country outside...
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IFF functionality for small taxpayers
An Invoice Furnishing Facility (IFF) facility has been provided to taxpayers under QRMP Scheme (quarterly filers). Taxpayers who have...
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Aadhar Authentication or e-KYC
Functionality for Aadhaar Authentication and e-KYC where Aadhaar is not available, has been deployed on GST Common Portal w.e.f. 6th...
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Advocate can be present during summon proceedings – MP High Court
Hon’ble HC held that advocate of the petitioner is allowed to be present during Section 70 summon interrogation at a distance beyond...
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Bon Cargos Pvt. Ltd. – Kerala High Court
Hon’ble Court held that when goods of same consignor covered by different invoices are consigned together in one vehicle and value of...
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Tokyo Electric Power Company – AAR Odisha
Applicant is a Japan-based company providing consultancy services in relation to the outdoor GIS equipment to Odisha Power Transmission...
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