New & Updates | Iuris Legal

South Eastern Coalfields Ltd - CESTAT Delhi

Hon’ble CESTAT held that penalty amount/forfeiture of earnest money deposit/liquidated damages are not ‘consideration’ for ‘tolerating an...

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Honda Cars India Ltd. – CESTAT Delhi

Hon’ble CESTAT held that compensation paid for non-execution/termination of agreement shall not be chargeable to service tax as no...

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Remission of Duties and Taxes on Exported Products (RoDTEP)

Key Features RoDTEP which is a combination of MEIS & RoSCTL scheme and compatible with WTO norms is effective from 1st Jan 2021....

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Extension of time to apply under Goa VAT/CST/Luxury Tax/Sales Tax/Entry Tax Amnesty Scheme

Extension of last date for making an application under Goa (Recovery of Arrears of Tax through Settlement) Act, 2009 Scheme upto 31-01-2021

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Amendment in CGST Rules

Suspension of Registration Authorities can now suspend registration without affording a reasonable opportunity of being heard;...

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Drawback to be processed in time-bound manner

CBIC issued instructions: Drawback to be processed within 7 working days and that 90% of Drawback to be credited within a time period of...

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Please note the due dates for filing of form GSTR-3B for the tax periods from Oct’2020 till Mar’2021

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GST E-invoice: Registration and login for taxpayers with TO Rs 100-500 Crores is enabled

Guidelines for taxpayers with turnover Rs.100cr – 500cr on production Your GSTINs are enabled for E-invoicing. Registration and login to...

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New Facility at GST Portal

A new useful facility has been introduced on the GST Portal namely "Communication between Taxpayers". This shall enable better...

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E-way bill enhancements

Recipient GSTIN should be registered and active, on the date of preparation of the document by the supplier. Document Nos. are case...

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8 Digit HSN Code for specified goods

CBIC has notified certain chemical products for which invoices have o be issued using 8 digit HSN. The list is available at link:...

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SHRI SHYAM BABA EDIBLE OILS – MP High Court

Hon’ble MP High Court held that SCN under Rule 142 of the CGST Rules mandates that SCN should be delivered electronically i.e. by...

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Rohan Motors Ltd. – Delhi CESTAT

Hon’ble CESTAT held that cheque bounce charges and order cancellation charges charged by automobile dealer from customers are not liable...

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Toshiba India Pvt. Ltd. – Haryana AAR

Haryana AAR has held that the merchant trader in India is neither liable to pay IGST on procuring goods from outside India, where the...

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Vardaan Holiday – Uttarakhand AAAR

Hon’ble Appellate AAR held that Advance Ruling application is not admissible in case similar issue is pending or decided in any...

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Apsara Co-operative Housing Society Ltd. - AAAR MAH

Services by club to its members against consideration as ‘society charges’ qualify as ‘business’ and hence will qualify as “supply” under...

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Highlights of recent amendments w.e.f 1st Jan 2021.

GSTR-1: HSN/SAC codes to be mentioned mandatorily < 5Cr- 4 digit > 5Cr- 6 digit GSTR-2: HSN/SAC codes to be mentioned mandatorily...

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Macro Media Digital Imaging Pvt. Ltd. – Tamil Nadu AAR

Printing of content on material provided by customer. Contract is composite supply of goods and services. Principal supply is of printing...

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Fraunhofer-Gessellschaft Zur Forderung der angewwandten Forschung - Karnataka AAR

Liaison Office services are liable to GST in India. RBI restriction on carrying on business by LO cannot decide the scope of business for...

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Starcity Entertainment Pvt. Ltd. – Tribunal Mumbai

Lease premiums received in lump-sum are nothing but consideration against renting of immovable property service and hence liable to...

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