Constitution of State GSTATs: Finance Ministry notifies 31 benches across the Nation [Read Notification]
On the 14th of September 2023, the Ministry of Finance, through notification number S.O. 4073(E), officially established the State Goods and Services...
![No GST on Services for Transformative Upskilling of Working Tech Professionals, under Market Led Fee-based Services Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-GST-on-Services-for-Transformative-Upskilling-of-Working-Tech-Professionals-GST-Working-Tech-Professionals-Market-Led-Fee-based-Services-Scheme-Taxscan.jpg "No GST on Services for Transformative Upskilling of Working Tech Professionals, under Market Led Fee-based Services Scheme [Read Order]")
![Reuse of E-way Bills and Tax Invoices shows Intention to Evade Tax Payment: Punjab and Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Reuse-of-E-way-Bills-Invoices-Evade-Tax-Payment-Punjab-and-Haryana-High-Court-taxscan.jpg "Reuse of E-way Bills and Tax Invoices shows Intention to Evade Tax Payment: Punjab and Haryana HC [Read Order]")
Failure to Comply with GST Procedural Requirements before Filing Appeal: Bombay HC directs to issue Defect Memo to rectify Errors [Read Order]
In a recent judgment, the bench comprising Justice Jitendra Jain and Justice G.S. Kulkarni of the Bombay High Court instructed the Commissioner (appeal) to issue a defect memo to the...
![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]")
Central Govt notifies Account Aggregator as System to Share Information with Common Portal under GST Act w.e.f. 1st October
The Central Government vide notification No. 33/2023 – Central Tax G.S.R. 576(E) issued on 31st July 2023 has notified that on the recommendations of the Council, “Account Aggregator” as the systems...
Central Govt exempts Suppliers of Goods Supplies through E-commerce Operators from GST Registration Subject to Conditions w.e.f. October 1st [Read Notification]
The Central Government vide notification no. No. 34/2023- Central Tax issued on 31st July 2023 has notified the exemption of suppliers of goods which are supplied through E-commerce Operators from...
![Central Govt exempts Suppliers of Goods Supplies through E-commerce Operators from GST Registration Subject to Conditions w.e.f. October 1st [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/08/Central-Govt-exempts-Suppliers-of-Goods-E-commerce-Operators-from-GST-Registration-Subject-to-Conditions-TAXSCAN.jpg "Central Govt exempts Suppliers of Goods Supplies through E-commerce Operators from GST Registration Subject to Conditions w.e.f. October 1st [Read Notification]")
Inquiry Pending for 5 years due to Non-appearance for Summons u/s 70 of CGST Act: Supreme Court grants Opportunity to Appear before Concerned Authorities [Read Judgment]
A Division Bench comprising Justice J.B. Pardiwala and Justice Prashant Kumar Mishra of the Supreme Court ruled granted one more opportunity to the respondent-assessee to appear before the concerned...
No Advance Ruling shall be pronounced in question relating to Supply undertaken Prior to Filing of Application: AAAR [Read Order]
The Rajasthan Appellate Authority for Advance Ruling (AAAR) has held that no advance ruling should be pronounced in question relating to supply undertaken prior to filing of application. The...
![No Advance Ruling shall be pronounced in question relating to Supply undertaken Prior to Filing of Application: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Advance-Ruling-Advance-Ruling-No-Advance-Ruling-shall-be-pronounced-No-Advance-Ruling-shall-be-pronounced-in-question-relating-to-Supply-taxscan.jpg "No Advance Ruling shall be pronounced in question relating to Supply undertaken Prior to Filing of Application: AAAR [Read Order]")
CBIC clarifies TCS liability under S.52 of CGST Act in case of Multiple E-commerce Operators in one transaction [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) has issued the TCS liability under Section 52 of Central Goods and Services Tax Act (CGST Act) in case of multiple E-commerce Operators in one...
E-Invoice Mandatory for GST Registered Persons on Supply to Government Departments Solely Registered for TDS purpose: CBIC [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) issued vide circular no. 198/10/2023-GST on July 17th 2023 clarifying the mandatory e-invoice for the GST registered persons on Supply to...
