![CBIC issues Standard Operating Procedure for Scrutiny of GST Returns for FY 2019-20 Onwards [Read Instruction]](https://www.taxscan.in/wp-content/uploads/2023/05/CBIC-Standard-Operating-Procedure-Scrutiny-of-GST-Returns-Taxscan.jpg "CBIC issues Standard Operating Procedure for Scrutiny of GST Returns for FY 2019-20 Onwards [Read Instruction]")
CBIC issues Standard Operating Procedure for Scrutiny of GST Returns for FY 2019-20 Onwards [Read Instruction]
The Central Board of Indirect Taxes and Customs (CBIC) has issued the standard operating procedure or SOP for the scrutiny of Goods and Services Tax...
![GST Authorities Fail to identify Proper Authority to rectify GSTIN of Service Recipients in GST Portal: Calcutta HC directs to submit Affidavit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/GST-Authorities-GST-GST-Authorities-Fail-to-identify-Proper-Authority-Proper-Authority-GSTIN-Service-Recipients-GST-Portal-Calcutta-High-Court-submit-Affidavit-Taxscan.jpg "GST Authorities Fail to identify Proper Authority to rectify GSTIN of Service Recipients in GST Portal: Calcutta HC directs to submit Affidavit [Read Order]")
Penalty Cannot be levied for Late Filing of GST Returns during Cancellation of GSTIN: Delhi HC [Read Order]
In a recent ruling, the division bench of Delhi High Court (HC) presided by Justices Vibhu Bakhru and Amit Mahajan observed that from the date of the petitioner filing an application for revocation...
![Penalty Cannot be levied for Late Filing of GST Returns during Cancellation of GSTIN: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-Late-Filing-of-GST-Returns-Cancellation-of-GSTIN-Delhi-HC-Taxscan.jpg "Penalty Cannot be levied for Late Filing of GST Returns during Cancellation of GSTIN: Delhi HC [Read Order]")
Transaction of Sale of one Business Division along with Assets and Liabilities is Transaction of ‘Supply’: AAR [Read Order]
Karnataka Authority for Advance Ruling (AAR) consisted of members Dr. M. P. Ravi Prasad and Kiran Reddy T. ruled that the tansation of sale of one of the independent business divisions along with its...
GST Refund claim cannot be Denied for want of Electronic Filing Based on CBIC Circular When Rules Allow Manual Filing: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court has recently allowed the assessee to file the Goods and Services Tax (GST) refund application in manual offline mode as the Rule 97A of the Central Goods and Services...
![GST Refund claim cannot be Denied for want of Electronic Filing Based on CBIC Circular When Rules Allow Manual Filing: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/GST-Refund-claim-Electronic-Filing-CBIC-Circular-Rules-Allow-Manual-Filing-Andhra-Pradesh-HC-Taxscan.jpg "GST Refund claim cannot be Denied for want of Electronic Filing Based on CBIC Circular When Rules Allow Manual Filing: Andhra Pradesh HC [Read Order]")