The Delhi High Court while quashing the seizure Order said that the Search and Seizure power of GST Authority is intrusive power and needs to be wielded with utmost care. The petitioner, M/S. R.J. Trading
The Haryana GST department has extended the time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Haryana Goods & Service Tax (GST) Rules, 2017. In exercise of the powers
The Union Finance Minister Nirmala Sitaraman presided over the 50th meeting of the GST Council on 11th July 2023 at Vigyan Bhawan in New Delhi including Revenue Secretary, CBIC chairman. The 50th GST council proposes
In a relief to BMW, the Telangana High Court directed the Goods and Service Tax (GST) Official to transit the credit into an electronic credit ledger in Form GST PMT-2 maintained on the portal. The
Taxscan in association with NITYA Tax Associates is pleased to announce our next program under Simplified series, a webinar on ‘Input Tax Credit - Concept and Practical Issues’. Input Tax Credit (ITC) is one of
The Central Board of Indirect Taxes and Customs ( CBIC ) notified the Due Date Extension for GST Returns. GSTR-1 provides for the details of supplies made during the month, by the 11th day of
The High Court of Calcutta ruled that in terms of the residuary provisions of the Limitation Act, the period of three years should be the guiding principle, and thus a period of three years from
In a recent judgement, the Orissa High Court held that a pre-deposit under Goods and Service Tax (GST) appeal can be made through Electronic Cash Ledger (ECL). The Petitioner, Kiran Motors prayed for the setting
The Government had made e-invoice mandatory for businesses with annual revenue of over Rs. 50 crore from April 1, 2021. What is E-Invoicing under GST? The electronic invoicing (e-Invoicing) is the exchange of the invoice
The Central Board of Indirect Taxes and Customs (CBIC) notified the Central Goods and Service Tax (CGST Third Amendment) Rules, 2020. The Department of Revenue under the Ministry of Finance issued the notification on March
In a set of Frequently Asked Questions (FAQs) released by the GST@GOI, the official twitter handle of the government for GST clarified that late fee for delay in filing GSTR-3B only is waived as of
The Himachal Pradesh Appellate Authority of GST observed that the Imposition of Tax/Penalty is harsh and unsustainable on mere procedural lapse under section 129 of the GST Act. The appellant Bhushan Power & Steel Limited
The Goods and Service Tax Network (GSTN) notified the Module wise new functionalities deployed on the GST Portal for taxpayers. “Various new functionalities are implemented on the GST Portal, from time to time, for GST
Two persons including a businessman were arrested in Madhya Pradesh for an alleged 12 Crore Rupee Goods and Service Tax (GST) fraud using fake invoices to claim Input Tax Credit (ITC). In Madhya Pradesh's Indore,
The Goods and Services Tax (GST) portal has issues advisory regarding the issues in filing of GSTR-3B due to non-filing of TRAN forms. An advisory issued on the GST portal stated that “According to Hon’ble
