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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...


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...


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....


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


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...


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...


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


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...


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:...


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...


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...


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...


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...


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...


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...


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...


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...


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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