ITC NOT ELIGIBLE ON CAPITAL GOODS PROCURED FOR BUILDING LNG JETTIES GUJARAT APPELLATE AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: Swan LNG Pvt. Ltd (GST AAAR)Advance Ruling No. GUJ/GAAAR/APPEAL/2022/06Date of Judgement/Order: 09/05/2022 Important Point of AAAR Order In view of the above discussion, we find that the LNG Jetties being built by the […]
Cancellation of GST Registration with Case Law This Article is Analysing on if the cancellation was done without consider conditions stipulated under section 29(2) of the Act. The latest judgement of the Allahabad High Court Apparent Marketing Private Limited Vs State of U.P. (Allahabad High Court) Appeal Number: Writ Tax No. 348 of 2021 Date […]
INPUT TAX CREDIT ELIGIBLE ON FREE SUPPLY OF GOODS AS A PART OF CSR ACTIVITIES THE AUTHORITY ON ADVANCE RULINGSUTTAR PRADESH Case Name : Dwarikesh Sugar Industries LimitedAppeal Number : Order No. 52Date of Judgement/Order : 22/01/2020 RULING Question 1:- Whether expenses incurred by the Company in order to comply with requirements of Corporate Social […]
GST LIABILITY ON AMOUNT RECEIVED BY ARBITRATION FOR WORKS EXECUTED IN PRE-GST PERIOD- GST AAR TELANGANA TELANGANA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: Continental Engineering CorporationAppeal Number: TSAAR Order No.13/2021Date of Judgement/Order: 08/10/2021 Advance Ruling In view of the observations stated above, the following ruling is issued: Question Raised […]
Extension in dates of various GST Compliances (GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8. GSTR-1 for GST Taxpayers Government has extended the due dates of various compliances by Taxpayers under GST, through Central Tax Notification No. 10/2021, Central Tax Notification No.11/2021, 12/20211, Central Tax Notification No.13/2021, Central Tax Notification No.14/2021, all dated 1st May, 2021. The extended […]
Waiver of interest and late fee under GST for the month of March and April, 2021 Government has granted waiver from payment of interest and/or late fee to normal & composition taxpayers (Monthly / Quarterly) for the month of March and April, 2021, through Central Tax Notification No. 08/2021 and Notification No. 09/2021, both dated 1st […]
What is Return Under GST? What is Return Under GST?:- Every registered GST person paying GST is required to furnish an electronic return every month or Quarterly on GST Portal. A “GST Return” is a document that showcases the Total Turnover (Sales and Purchase, Tax Etc) of a registered taxpayer. The Goods and Service Tax […]
GST Registration Provision The provision of GST registration has been prescribed under chapter VI of the CGST Act, 2017 and Section 22 to Section 30 of the CGST Act, deals with the registration by every supplier of goods and services. Contents (Click for View) S. No Particular (Click for View) Section 1. Person liable for […]
Availability of credit in special circumstances Under GST (Section 18). availability of credit in special circumstances under gst In case of new registration, shifting from composition scheme & exempt supply becomes taxable supply [Section 18 (1)(a)] a GST person who has applied for registration under the GST Act within 30 (thirty) days from the date […]
CBDT Extended due date for income tax return ay 2019-20 The CBDT (Central Board of Direct Taxes ) has further extended the due date for filing personal income tax returns for A Y 2019-20 (FY 2018-19) In this context, on further consideration of genuine difficulties being faced by the taxpayers due to the outbreak of […]
