GST Council recommends Retrospective Amendment to CGST Rule 28(2) on Corporate Guarantee Services: Know Retrospective DateÂ
The Union Finance Minister Nirmala Sitaraman presided over the 53rd meeting of the GST Council on 22nd June 2024) at New Delhi with Revenue...
Remedy Against Provisional Attachment Must be Availed under Rule 159(5) under CGST Rules Before Approaching Court: Allahabad HC [Read Order]
The Allahabad High Court has held that remedy against provisional attachment must be availed Rule 159(5) of the Central Goods and Service Tax Rules, 2017 before approaching court. Shri Anoop...
![Remedy Against Provisional Attachment Must be Availed under Rule 159(5) under CGST Rules Before Approaching Court: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Allahabad-High-Court-Remedy-Against-Provisional-Attachment-Must-be-Availed-Provisional-Attachment-CGST-Rules-CGST-GST-Taxscan.jpg "Remedy Against Provisional Attachment Must be Availed under Rule 159(5) under CGST Rules Before Approaching Court: Allahabad HC [Read Order]")
Central Govt introduces New Form GST DRC-01C for Intimation of difference in ITC available in GSTR-2B and GSTR-3B [Read Notification]
The Central Government vide notification no. 38/2023 has notified the Central Goods and Services Tax Rules (CGST) Rules, 2023 on 4th August 2023. The new amendment has modified some rules and also...
![Central Govt introduces New Form GST DRC-01C for Intimation of difference in ITC available in GSTR-2B and GSTR-3B [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/08/Central-Government-Central-Govt-introduces-New-Form-GST-DRC-01C-New-Form-GST-DRC-01C-ITC-GSTR-2B-and-GSTR-3B-GSTR-2B-GSTR-3B-taxscan.jpg "Central Govt introduces New Form GST DRC-01C for Intimation of difference in ITC available in GSTR-2B and GSTR-3B [Read Notification]")
Consent of Registered Person Mandatory while Furnishing Information for FORM GST REG-01, GSTR-3B and GSTR-1: CBIC Inserts new GST Rule [Read Notification]
The Central Board of Indirect Taxes (CBIC) vide notification 38/2023 issued on 4th August has amended the Central Goods and Services Tax (CGST) Rules, 2017. A new rule 163 is inserted to the GST rule...
![Consent of Registered Person Mandatory while Furnishing Information for FORM GST REG-01, GSTR-3B and GSTR-1: CBIC Inserts new GST Rule [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/08/Consent-of-Registered-Person-Mandatory-FORM-GST-REG-01-GSTR-3B-and-GSTR-1-GSTR-3B-GSTR-1-CBIC-Inserts-new-GST-Rule-CBIC-GST-Rule-taxscan.jpeg "Consent of Registered Person Mandatory while Furnishing Information for FORM GST REG-01, GSTR-3B and GSTR-1: CBIC Inserts new GST Rule [Read Notification]")
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]")
GST Council proposes new amendments in CGST Rules regarding GST registration to avoid Bogus Registrations
The Union Finance Minister Nirmala Sitaraman presided over the 50th meeting of the GST Council (12th July 2023) at Vigyan Bhawan in New Delhi including Revenue Secretary Sanjay Malhotra, CBIC...
Rule 89(4) of CGST Rules not Applicable on Refund of Integrated Tax Paid on Zero-Rated Supply: Delhi HC [Read Order]
A Division Bench of the Delhi High Court ruled that Rule 89(4) of the Central Goods and Services Tax (CGST) Rules, 2017 is inapplicable to cases of refund of integrated tax paid on zero rated supply....
![Rule 89(4) of CGST Rules not Applicable on Refund of Integrated Tax Paid on Zero-Rated Supply: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CGST-Rules-Refund-Integrated-Tax-Paid-Tax-Paid-Zero-Rated-Supply-Supply-Delhi-High-Court-taxscan.jpg "Rule 89(4) of CGST Rules not Applicable on Refund of Integrated Tax Paid on Zero-Rated Supply: Delhi HC [Read Order]")