Central Govt notifies Amnesty Scheme for Condoning Delay in Filing Appeals; File your Appeals before 31st January 2024 [Read Notification]
The Ministry of Finance vide notification no. 53/2023– CENTRAL TAX S.O. 4767(E) issued on 2nd November 2023 has notified the Amnesty Scheme for...
No GST on Washed/rejected Coal from Washery on which Compensation Cess is paid and ITC not availed: AAR [Read Order]
The Chhattisgarh Authority for Advance Ruling (AAR) ruled that no GST can be levied on washed/rejected Coal from washery on which Compensation Cess is paid and Input Tax Credit (ITC) not availed. ...
![No GST on Washed/rejected Coal from Washery on which Compensation Cess is paid and ITC not availed: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-rejected-Coal-Washery-Compensation-Cess-ITC-AAR-Authority-for-Advance-Ruling-Taxscan.jpg "No GST on Washed/rejected Coal from Washery on which Compensation Cess is paid and ITC not availed: AAR [Read Order]")
Electronic Cash Ledger Is Merely an 'E-Wallet': Deposit in ECL Prior to Filing of GSTR-3B would not Avoid Interest Liability u/s 50, rules Jharkhand HC [Read Order]
A division bench of the Jharkhand High Court has held that the electronic cash ledger (ECL) is merely an “e-wallet” and therefore, the liability to pay interest arises on delayed filing of GSTR-3B...
![Electronic Cash Ledger Is Merely an E-Wallet: Deposit in ECL Prior to Filing of GSTR-3B would not Avoid Interest Liability u/s 50, rules Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Electronic-Cash-Ledger-Filing-of-Gstr-3b-Deposit-in-ECL-GSTR-3b-Ecl-Jharkhand-HC-taxscan.jpg "Electronic Cash Ledger Is Merely an E-Wallet: Deposit in ECL Prior to Filing of GSTR-3B would not Avoid Interest Liability u/s 50, rules Jharkhand HC [Read Order]")
Non-Release of Sanctioned Refund in ECL due to Technical Glitches in GST Portal: Andhra Pradesh HC directs to Pay Interest after Re-Consideration [Read Order]
While considering a petition challenging an endorsement by GST department rejecting the already sanctioned GST refund not released due to technical glitches on the GST portal, the Andhra Pradesh High...
![Non-Release of Sanctioned Refund in ECL due to Technical Glitches in GST Portal: Andhra Pradesh HC directs to Pay Interest after Re-Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Non-Release-of-Sanctioned-Refund-ECL-Technical-Glitches-GST-Portal-Andhra-Pradesh-HC-Pay-Interest-Re-Consideration.jpeg "Non-Release of Sanctioned Refund in ECL due to Technical Glitches in GST Portal: Andhra Pradesh HC directs to Pay Interest after Re-Consideration [Read Order]")
Transition of ISD Credit to ECL under GST can be Availed during Re-Opening of Transitional Credit Window: Bombay HC issues Directions [Read Order]
A division bench of the Bombay High Court, while considering a bunch of petitions relating to the transition of ISL Credit to Electronic Cash Ledger (ECL) under the GST regime, held that the same can...
![Transition of ISD Credit to ECL under GST can be Availed during Re-Opening of Transitional Credit Window: Bombay HC issues Directions [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/ISD-Credit-ECL-GST-Transitional-Credit-Window-Bombay-HC-taxscan.jpeg "Transition of ISD Credit to ECL under GST can be Availed during Re-Opening of Transitional Credit Window: Bombay HC issues Directions [Read Order]")
GST: Recovery of Demand from Electronic Cash Ledger before Expiry of Time to file Appeal is Clear Violation of Law, rules Calcutta HC [Read Order]
In a ruling delivered on Thursday, the Calcutta High Court has held that the action of the GST department recovering the tax demand from the electronic cash ledger before the expiry of statutory time...
![GST: Recovery of Demand from Electronic Cash Ledger before Expiry of Time to file Appeal is Clear Violation of Law, rules Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-Recovery-Demand-Electronic-Cash-Ledger-Appeal-Violation-of-Law-Calcutta-HC-taxscan.jpeg "GST: Recovery of Demand from Electronic Cash Ledger before Expiry of Time to file Appeal is Clear Violation of Law, rules Calcutta HC [Read Order]")
CBIC Notifies Manner of Calculating Interest on Delayed Payment of Tax & Revised GST Return Forms [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has notified the changes in the revised GST return forms wherein the changes proposed by the GST Council after its 47th meeting have been...
![CBIC Notifies Manner of Calculating Interest on Delayed Payment of Tax & Revised GST Return Forms [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/07/CBIC-Interest-Payment-of-Tax-GST-Return-taxscan.jpg "CBIC Notifies Manner of Calculating Interest on Delayed Payment of Tax & Revised GST Return Forms [Read Notification]")
CBIC exempts from maintaining Deposits in ECL under Customs Act up to November 29, 2022 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) notified that it is necessary and expedient so to do hereby exempts the deposits pertaining to all classes of persons and all categories of...
![CBIC exempts from maintaining Deposits in ECL under Customs Act up to November 29, 2022 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/06/CBIC-ECL-Customs-Act-taxscan.jpg "CBIC exempts from maintaining Deposits in ECL under Customs Act up to November 29, 2022 [Read Notification]")