Proceedings under 133(5) of CGST Rules Ends with NAA Order which Determines Profiteered Amount: CCI
The Competition Commission of India(CCI) has held that proceedings under 133(5) of Central Goods and Service Tax (CGST) Rules end with National...
![Implementation of GST Orders Appealable till Constitution of GSTAT: Maharashtra GST Dept Issues Trade Circular [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/08/Implementation-of-GST-Orders-Appealable-Constitution-of-GSTAT-Maharashtra-GST-Dept-Issues-Trade-Circular-Taxscan.jpg "Implementation of GST Orders Appealable till Constitution of GSTAT: Maharashtra GST Dept Issues Trade Circular [Read Circular]")
![Failure to Comply with GST Procedural Requirements before Filing Appeal: Bombay HC directs to issue Defect Memo to rectify Errors [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-Comply-GST-Requirements-Filing-Appeal-Bombay-HC-Defect-Memo-rectify-Errors-TAXSCAN.jpg "Failure to Comply with GST Procedural Requirements before Filing Appeal: Bombay HC directs to issue Defect Memo to rectify Errors [Read Order]")
![Patna HC directs to Refund Illegal VAT Deduction made From Contractor [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Patna-HC-directs-to-Refund-Illegal-VAT-Deduction-made-From-Contractor-TAXSCAN.jpg "Patna HC directs to Refund Illegal VAT Deduction made From Contractor [Read Order]")
Search under CGST, Recovery of Assesses's Cash from Locked Room with an assumption of Possession to Assesses's Daughter-in-Law is invalid: Delhi HC [Read Order]
The Delhi High Court has held that cash recovered during Search under Central Goods and Service Tax (CGST) from a Locked Room of assessee with the presence of Daughter in law of asseseee assuming...
![Search under CGST, Recovery of Assessess Cash from Locked Room with an assumption of Possession to Assessess Daughter-in-Law is invalid: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CGST-Search-under-CGST-Recovery-of-Assessess-Cash-Assessess-Cash-Assesses-Locked-Room-with-an-assumption-Locked-Room-assumption-Daughter-in-Law-is-invalid-Delhi-High-Court-taxscan.jpg "Search under CGST, Recovery of Assessess Cash from Locked Room with an assumption of Possession to Assessess Daughter-in-Law is invalid: Delhi HC [Read Order]")
Supply of Food or Beverages in Cinema Hall is taxable as ‘Restaurant Service'; 5% GST applicable: CBIC clarifies [Read Circular]
Based on the recommendations of the 50th GST Council Meeting held on 11th July 2023, the finance ministry has issued the clarification on the issue of whether supply of food or beverages in cinema...
![Supply of Food or Beverages in Cinema Hall is taxable as ‘Restaurant Service; 5% GST applicable: CBIC clarifies [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/08/Supply-of-Food-or-Beverages-in-Cinema-Hall-Restaurant-Service-Beverages-in-Cinema-Hall-GST-applicable-Supply-of-Food-CBIC-taxscan-1.jpg "Supply of Food or Beverages in Cinema Hall is taxable as ‘Restaurant Service; 5% GST applicable: CBIC clarifies [Read Circular]")
Demand Notice on Receipt of Service due to Mismatch in GSTR 2A and GSTR 3B ITC is not Valid in Absence of Investigation at End of Supplier: Calcutta HC [Read Order]
The Calcutta High Court held that the demand notice on receipt of service due to mismatch in Gooda and Service Tax Return (GSTR) 2A and Goods and Service Tax Return (GSTR) 3B Income Tax Credit (ITC)...
![Demand Notice on Receipt of Service due to Mismatch in GSTR 2A and GSTR 3B ITC is not Valid in Absence of Investigation at End of Supplier: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Demand-Notice-Receipt-Service-Mismatch-GSTR-2A-GSTR-3B-ITC-Absence-Investigation-End-Supplier-Calcutta-HC-taxscan-1.jpg "Demand Notice on Receipt of Service due to Mismatch in GSTR 2A and GSTR 3B ITC is not Valid in Absence of Investigation at End of Supplier: Calcutta HC [Read Order]")
‘Place of Supply’ in Online Gaming shall be Clarified through Notification says Revenue Secretary
The 51st meeting of the Goods and Services Tax (GST) Council was conducted on August 2nd 2023 through video conferencing in New Delhi, with Nirmala Sitharaman, the union Finance Minister, presiding...
GST Council also recommends inserting a specific provision in IGST Act, 2017 to provide for liability to pay GST on supplier located outside India supplying Online Money Gaming to a person in India
The 51st GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman via video conferencing in New Delhi today. The meeting was also...
