ITC not Available on Goods and Services Consumed for Construction of Pipeline Laid outside Factory Premises: AAR [Read Order]
The Maharashtra Authority of Advance Ruling (AAR) has held that Input Tax Credit (ITC) is not available on goods and services consumed for the...
![Delhi Notifies Amended GST Rules for Cancellation of GST Registration due to Non-furnishing of GSTR-3B [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Rules-GST-Rules-Amendment-Delhi-Notifies-GST-Rules-GST-Cancellation-of-GST-Registration-GST-Registration-Non-furnishing-of-GSTR-3B-GSTR-3B-GSTR-Delhi-Goods-and-Services-Tax-taxscan.jpg "Delhi Notifies Amended GST Rules for Cancellation of GST Registration due to Non-furnishing of GSTR-3B [Read Notification]")
![Mistake of filing Form-B2B instead of B2C: Orissa HC Allows Correction in GSTR-1 to get ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Form-B2B-B2C-Orissa-HC-GSTR-1-ITC-TAXSCAN.jpg "Mistake of filing Form-B2B instead of B2C: Orissa HC Allows Correction in GSTR-1 to get ITC [Read Order]")
![GST: Goods/ Services for Installation of Solar Power Panel are Plant and Machinery, ineligible for ITC, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Goods-Services-Solar-Power-Panel-Installation-of-Solar-Power-Panel-Plant-and-Machinery-ITC-AAR-taxscan.jpg "GST: Goods/ Services for Installation of Solar Power Panel are Plant and Machinery, ineligible for ITC, rules AAR [Read Order]")
Exporter eligible for recovery of unused GST ITC under RCM on transportation costs to GTA: AAR [Read Order]
The Authority for Advance Ruling (AAR) of Chhattisgarh ruled that the exporter is eligible for recovery of unused Input Tax Credit (ITC) of Goods and Services Tax (GST) under Reverse Charge Mechanism...
![Exporter eligible for recovery of unused GST ITC under RCM on transportation costs to GTA: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Exporter-unused-GST-ITC-RCM-GST-ITC-unused-GST-ITC-transportation-costs-GST-ITC-GTA-AAR-RCM-on-transportation-costs-taxscan.jpg "Exporter eligible for recovery of unused GST ITC under RCM on transportation costs to GTA: AAR [Read Order]")
![Relief to Indian Oil Corporation: Madras HC Quashes VAT Orders Reversing ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Indian-Oil-Corporation-Madras-HighCourt-VAT-Orders-Reversing-ITC-VAT-ITC-taxscan.jpg "Relief to Indian Oil Corporation: Madras HC Quashes VAT Orders Reversing ITC [Read Order]")
Calcutta HC quashes order under West Bengal GST for violation of Natural Justice Principle [Read Order]
The High Court of Calcutta quashed an order under West Bengal Goods and Service Tax (GST) for violation of the Natural Justice Principle. M/s. Gayatri Projects Limited, the petitioner challenged...
![Calcutta HC quashes order under West Bengal GST for violation of Natural Justice Principle [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Calcutta-High-Court-West-Bengal-GST-GST-violation-of-Natural-Justice-Principle-taxscan-1.jpg "Calcutta HC quashes order under West Bengal GST for violation of Natural Justice Principle [Read Order]")
Mismatch in ITC Claimed in GSTR-3B and GSTR-2A: CA/CMA Certificate Format required to Prove Genuineness of Supply
The format of the certificate is required to prove the genuineness of supplies made in case of a mismatch in Input Tax Credit claimed in GSTR-3B and GSTR-2A. The Central Board of Indirect Taxes...
ITC cannot be Denied due to Cancellation of GST Registration with retrospective effect: Calcutta HC [Read Order]
A Division Bench of the Calcutta High Court (HC) ruled that Input Tax Credit (ITC) cannot be Denied due to Cancellation of GST Registration with retrospective effect. The respondents in the writ...
![ITC cannot be Denied due to Cancellation of GST Registration with retrospective effect: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ITC-Cancellation-GST-Registration-Calcutta-HC-TAXSCAN.jpg "ITC cannot be Denied due to Cancellation of GST Registration with retrospective effect: Calcutta HC [Read Order]")
GST Exemption from Compensation Cess not applicable to Coal Rejects supplied by Power Plant: AAR [Read Order]
The Chattisgarh Bench of Authority of Advance Ruling (AAR) has recently ruled that nil liability of gst from compensation cess is not applicable to coal rejects supplied by power plants. The...
![GST Exemption from Compensation Cess not applicable to Coal Rejects supplied by Power Plant: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Exemption-Cess-Coal-Rejects-Power-Plant-AAR-TAXSCAN.jpg "GST Exemption from Compensation Cess not applicable to Coal Rejects supplied by Power Plant: AAR [Read Order]")