![Central Govt Extends Due Date of GSTR-1, GSTR-3B and GSTR-7 Filing for April, May & June 2023 in Manipur till 31st July 2023 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/07/Central-Govt-Extends-Due-Date-of-GSTR-1-GSTR-3B-and-GSTR-7-Filing-GSTR-1-GSTR-3B-GSTR-7-Manipur-Taxscan.jpg "Central Govt Extends Due Date of GSTR-1, GSTR-3B and GSTR-7 Filing for April, May & June 2023 in Manipur till 31st July 2023 [Read Notification]")
Central Govt Extends Due Date of GSTR-1, GSTR-3B and GSTR-7 Filing for April, May & June 2023 in Manipur till 31st July 2023 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance has extended the date for furnishing Forms of GSTR-1, GSTR-3B...
![Central Govt Extends due date of Amnesty Schemes for non-filers of GSTR-4, GSTR-9 & GSTR-10 till August 31, 2023 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/07/Central-Govt-Extends-due-date-of-Amnesty-Schemes-Central-Govt-Extends-due-date-Central-Govt-due-date-Amnesty-Schemes-non-filers-of-GSTR-4-GSTR-4-GSTR-9-GSTR-10-GST-taxscan.jpg "Central Govt Extends due date of Amnesty Schemes for non-filers of GSTR-4, GSTR-9 & GSTR-10 till August 31, 2023 [Read Notification]")
![GST Leviable on Services by Head Office to Branch Offices in Other States, Branch Offices Eligible for ITC: CBIC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/07/GST-Leviable-on-Services-Head-Office-to-Branch-Offices-in-Other-States-Branch-Offices-Eligible-ITC-CBIC-Taxscan.jpg "GST Leviable on Services by Head Office to Branch Offices in Other States, Branch Offices Eligible for ITC: CBIC [Read Circular]")
![GST:CBIC Clarifies Refund Related Issues [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/07/GST-CBIC-CBIC-Clarifies-Refund-Related-Issues-Refund-Related-Issues-Refund-taxscan.jpg "GST:CBIC Clarifies Refund Related Issues [Read Circular]")
![Holding of shares of subsidiary company by Holding company is Not Supply, No GST CBIC Clarifies [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/07/Holding-of-shares-of-subsidiary-company-Holding-company-shares-of-subsidiary-company-Supply-GST-CBIC-taxscan.jpg "Holding of shares of subsidiary company by Holding company is Not Supply, No GST CBIC Clarifies [Read Circular]")
GST ITC Difference due to Mismatch in GSTR 3B and GSTR-2A CBIC Issues Clarification [Read Circular]
With respect to the changes recommended in the 50th GST Council meeting, the Central Board of Indirect Taxes and Customs(CBIC) has issued a circular no. 193/05/2023-GST on 17th July 2023 providing...
![GST ITC Difference due to Mismatch in GSTR 3B and GSTR-2A CBIC Issues Clarification [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/07/GST-ITC-GST-ITC-Difference-due-to-Mismatch-Mismatch-GSTR-3B-GSTR-2A-CBIC-Issues-Clarification-CBIC-taxscan.jpg "GST ITC Difference due to Mismatch in GSTR 3B and GSTR-2A CBIC Issues Clarification [Read Circular]")
GST Dept cannot Deny ITC on Ground of Deficiency in Memo Once Taxpayer Succeeded in Appeal: Delhi HC [Read Order]
The Delhi High Court held that the Goods and Service Tax (GST) Department cannot deny the Input Tax Credit (ITC) on the ground of the deficiency in the memo filed by the taxpayer and once the...
![GST Dept cannot Deny ITC on Ground of Deficiency in Memo Once Taxpayer Succeeded in Appeal: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/GST-GST-Dept-GST-Dept-cannot-Deny-ITC-ITC-Deficiency-Deficiency-in-Memo-Delhi-HC-taxscan.jpg "GST Dept cannot Deny ITC on Ground of Deficiency in Memo Once Taxpayer Succeeded in Appeal: Delhi HC [Read Order]")
Activity of Body Building of Motor Vehicle on Chassis Amounts to Supply of Services, Attracts 18% GST: AAR [Read Order]
The Kerala Authority for Advance Ruling (KAAR) has held that the activity of bodybuilding of motor vehicles on chassis amounts to the supply of services and attracts 18% GST. AromalAutocraft, the...
![Activity of Body Building of Motor Vehicle on Chassis Amounts to Supply of Services, Attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Activity-of-Body-Building-of-Motor-Vehicle-Supply-of-Services-GST-AAR-Taxscan.jpg "Activity of Body Building of Motor Vehicle on Chassis Amounts to Supply of Services, Attracts 18% GST: AAR [Read Order]")
![7.5% GST Rate is Liable to Pay on Service of Construction of Residential Apartments: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/GST-Rate-GST-7.5-GST-Rate-is-Liable-to-Pay-on-Service-of-Construction-of-Residential-Apartments-Residential-Apartments-AAR-Taxscan.jpg "7.5% GST Rate is Liable to Pay on Service of Construction of Residential Apartments: AAR [Read Order]")
Tax Reduction Benefit under Rule 32 (5) of CGST, Rules not applicable When Fails to Prove Gold as Second-Hand Good: AAR [Read Order]
The Kerala Authority for Advance Ruling (KAAR) has held that tax reduction benefits under rule 32 (5) of Central Goods and Service Tax (CGST) Rules are not applicable when fails to prove gold as...
![Tax Reduction Benefit under Rule 32 (5) of CGST, Rules not applicable When Fails to Prove Gold as Second-Hand Good: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Tax-Reduction-Benefit-Tax-CGST-Gold-Second-Hand-Good-AAR-CGST-Rules-taxscan.jpg "Tax Reduction Benefit under Rule 32 (5) of CGST, Rules not applicable When Fails to Prove Gold as Second-Hand Good: AAR [Read Order]")
Settlement of Mutual Debt through Book Adjustment is a Valid Mode of Payment of Consideration, Input Credit is Admissible: AAR [Read Order]
The Kerala Authority for Advance Ruling (KAAR) has held that settlement of mutual debt through book adjustment is a valid mode of payment of consideration and the input credit is admissible. ...
![Settlement of Mutual Debt through Book Adjustment is a Valid Mode of Payment of Consideration, Input Credit is Admissible: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Settlement-Settlement-of-Mutual-Debt-Mutual-Debt-Valid-Mode-of-Payment-Payment-of-Consideration-Input-Credit-is-Admissible-Input-Credit-AAR-Authority-for-Advance-Ruling-taxscan.jpg "Settlement of Mutual Debt through Book Adjustment is a Valid Mode of Payment of Consideration, Input Credit is Admissible: AAR [Read Order]")
![Gujarat HC grants permission to pay Tax liability in Instalments [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Gujarat-High-Court-permission-pay-Tax-liability-Tax-liability-Tax-liability-in-Instalments-Instalments-taxscan.jpg "Gujarat HC grants permission to pay Tax liability in Instalments [Read Order]")