![Availment of Blocked Input Tax Credit on CSR Expenses before 01.10.2023: How to Reply to GST SCN [Find Draft Format Here]](https://www.taxscan.in/wp-content/uploads/2024/10/Input-Tax-Credit-CSR-expenses-Corporate-Social-Responsibility-GST-SCN-reply-TAXSCAN.jpg "Availment of Blocked Input Tax Credit on CSR Expenses before 01.10.2023: How to Reply to GST SCN [Find Draft Format Here]")
Availment of Blocked Input Tax Credit on CSR Expenses before 01.10.2023: How to Reply to GST SCN [Find Draft Format Here]
The controversy around the availment of Input Tax Credit ( ITC ) on Corporate Social Responsibility ( CSR ) expenses under the Goods and Services Tax...
![Non-Payment of dues for 3 Months not Valid Ground u/s 29 of CGST Act: Delhi HC quashes GST Registration Cancellation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-GST-Registration-Delhi-High-Court-GST-Registration-Cancellation-CGST-Act-Central-Goods-and-Services-Tax-Non-payment-dues-taxscan.jpg "Non-Payment of dues for 3 Months not Valid Ground u/s 29 of CGST Act: Delhi HC quashes GST Registration Cancellation [Read Order]")
![Supply of Pre-Owned Gold/Diamond Jewellery to same person after Alteration is Supply of Service, attracts 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Authority-for-Advance-Ruling-AAR-AAR-West-Bengal-GST-Supply-of-Service-AAR-rules-5-GST-5-GST-TAXSCAN.jpg "Supply of Pre-Owned Gold/Diamond Jewellery to same person after Alteration is Supply of Service, attracts 5% GST: AAR [Read Order]")
Rule 86B of CGST Rules limiting discharge of Output Tax Liability through ITC in Electronic Credit Ledger Ultra Vires HPGST Act: Himachal Pradesh HC [Read Order]
The Himachal Pradesh High Court recently observed that Rule 86B of the Central Goods and Services Tax (CGST/HPGST) Rules, 2017, which restricts use of Input Tax Credit ( ITC ) in the Electronic...
![Rule 86B of CGST Rules limiting discharge of Output Tax Liability through ITC in Electronic Credit Ledger Ultra Vires HPGST Act: Himachal Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Himachal-Pradesh-High-Court-ITC-Input-Tax-Credit-Rule-86B-of-CGST-Electronic-Credit-Ledger-taxscan.jpg "Rule 86B of CGST Rules limiting discharge of Output Tax Liability through ITC in Electronic Credit Ledger Ultra Vires HPGST Act: Himachal Pradesh HC [Read Order]")
GST Payer cannot be Deprived of Benefit due to Non-Constitution of GST Appellate Tribunal: Patna HC stays Recovery [Read Order]
The Patna High Court stayed the Goods and Services Tax ( GST ) recovery proceedings, ruling that taxpayers cannot be deprived of their legal rights due to the non-constitution of the GST Appellate...
![GST Payer cannot be Deprived of Benefit due to Non-Constitution of GST Appellate Tribunal: Patna HC stays Recovery [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Goods-and-Services-Tax-GST-appellate-tribunal-issues-TAXSCAN.jpg "GST Payer cannot be Deprived of Benefit due to Non-Constitution of GST Appellate Tribunal: Patna HC stays Recovery [Read Order]")
No Exception to Retailer From Assam GST Registration Without Supporting Materials: Gauhati HC [Read Order]
The Gauhati High Court in its recent case held that there is no exception to retailer from registration under the Assam Goods and Services Tax Act 2017, without any materials placed on record to...
![No Exception to Retailer From Assam GST Registration Without Supporting Materials: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Assam-GST-Registration-Supporting-Materials-Gauhati-HC-TAXSCAN.jpg "No Exception to Retailer From Assam GST Registration Without Supporting Materials: Gauhati HC [Read Order]")
Interest Charges to be Treated as Inward Supply for Calculating 80% Threshold Limit under GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling ( AAR ) recently ruled that Interest Charges levied by a financing bank against loan availed by the Applicant can be treated as an ‘Inward Supply’ while...
![Interest Charges to be Treated as Inward Supply for Calculating 80% Threshold Limit under GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-AAR-West-Bengal-AAR-GST-Threshold-Limit-TAXSCAN.jpg "Interest Charges to be Treated as Inward Supply for Calculating 80% Threshold Limit under GST: AAR [Read Order]")
Madras High Court quashes GST Recovery Proceedings against Deceased Person, Rules Assessment Orders and Notices Void Ab-initio [Read Order]
The Madras High Court has quashed the Goods and Services Tax ( GST ) recovery proceedings and GST orders initiated against a deceased individual, Ramasamy Singaravelan. The court ruled that the GST...
![Madras High Court quashes GST Recovery Proceedings against Deceased Person, Rules Assessment Orders and Notices Void Ab-initio [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Madras-High-Court-GST-Recovery-Proceedings-Assessment-Order-GST-Recovery-against-Deceased-taxscan.jpg "Madras High Court quashes GST Recovery Proceedings against Deceased Person, Rules Assessment Orders and Notices Void Ab-initio [Read Order]")
![5% GST Applicable on Supply of Aggregates made from Boulders: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/AAR-Authority-for-Advance-Ruling-GST-Act-taxscan.jpg "5% GST Applicable on Supply of Aggregates made from Boulders: AAR [Read Order]")