![Inter-State Supplies to Unregistered Persons shall be inserted in GSTR-3B and GSTR–1: CBIC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2019/02/GSTR-3B-GST-Taxscan.jpg "Inter-State Supplies to Unregistered Persons shall be inserted in GSTR-3B and GSTR–1: CBIC [Read Circular]")
Inter-State Supplies to Unregistered Persons shall be inserted in GSTR-3B and GSTR–1: CBIC [Read Circular]
The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that the persons registered under GST shall mandatorily include the details of...
![Export of Service: Indian Supplier who gave Portion of Services outside India to Foreign recipient is liable pay IGST under RCM: CBIC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2018/01/Export-Service-Taxscan.jpg "Export of Service: Indian Supplier who gave Portion of Services outside India to Foreign recipient is liable pay IGST under RCM: CBIC [Read Circular]")
![Supply of Non-Air Conditioned Vehicles on Hire to Indian Army attracts IGST of 5%: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/Non-Air-Conditioned-Vehicles-Taxscan.jpg "Supply of Non-Air Conditioned Vehicles on Hire to Indian Army attracts IGST of 5%: AAR [Read Order]")
![Genuine Human Errors in E-Way Bill cannot result in Penalty: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/Union-Territories-E-Way-Bill-Taxscan.jpg "Genuine Human Errors in E-Way Bill cannot result in Penalty: Kerala HC [Read Judgment]")
Back Offices liable to IGST and Supporting Services to Overseas Entities not ‘Zero-Rated Supply’: AAR [Read Order]
The Maharashtra Authority for Advance Ruling ( AAR ) in an application filed by Behr-Hella Thermocontrol India Pvt. Ltd. ruled that testing services of providing Functional Tests, Electrical Tests,...
![Back Offices liable to IGST and Supporting Services to Overseas Entities not ‘Zero-Rated Supply’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Liaison-Offices-AAR-Taxscan.jpg "Back Offices liable to IGST and Supporting Services to Overseas Entities not ‘Zero-Rated Supply’: AAR [Read Order]")
GST paid under a Wrong Head by Mistake can be Transferred to the Right Head: Kerala HC [Read Judgment]
The Kerala High Court has directed the GST department to transfer the tax amount paid by the petitioner under a wrong head instead of another by mistake. In the instant case, the goods transported by...
![GST paid under a Wrong Head by Mistake can be Transferred to the Right Head: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/GST-Rules-Kerala-High-Court-Taxscan.jpg "GST paid under a Wrong Head by Mistake can be Transferred to the Right Head: Kerala HC [Read Judgment]")
![IGST Refund: CBIC extends Alternative Mechanism to Rectify Invoice Mismatch [Read Circular]](https://www.taxscan.in/wp-content/uploads/2018/05/Warehoused-Goods-IGST-CBIC-Taxscan.jpg "IGST Refund: CBIC extends Alternative Mechanism to Rectify Invoice Mismatch [Read Circular]")
State GST Officers has Power to Inspect, Search and Seize Goods under IGST Act: Madhya Pradesh HC [Read Order]
A two-judge bench of the Madhya Pradesh High Court has held that the State GST Officers are also authorized to exercise the powers to inspect, search, and seize the goods under the Integrated Goods...
![State GST Officers has Power to Inspect, Search and Seize Goods under IGST Act: Madhya Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/State-GST-Officers-Taxscan.jpg "State GST Officers has Power to Inspect, Search and Seize Goods under IGST Act: Madhya Pradesh HC [Read Order]")