252 ViewsM/s. Gokul Agro Resources Ltd. has filed a writ petition in the Hon’ble Gujarat High Court, requesting, inter-alia, to grant refund of the amount of IGST already paid pursuant to Entry no.10 of Notification no. 10/2017-IT (Rate) i.e. on ocean freight. The same High Court in the case of Mohit Minerals Pvt Ltd vs. […]
No Penalty in absence of E-WAY bill for exempted goods
188 ViewsThe applicant M/s. M/S. NEVA PLANTATION PRIVATE LIMITED is engaged in supply of exempted goods. The applicant was not aware of the provision that GST registration is not required if the goods supplied are exempted. However the appellant had taken GST Registration and filling GST returns by showing exempted supplies. The appellant had sent […]
GST Annual Return for the F.Y. 2018-19 : Due date 31.03.2020
263 ViewsVide Order No.08/2019-Central Tax, dated 14.11.2019, CBIC has extended the due date of filing GST Annual return for the Financial Year 2018-19 up to 31.03.2020. As per Sec.44(1) of CGST Act, 2017 the due date for filing annual return for FY.2018-19 was 31.12.2019. So, one extension is already given by the Govt. to file […]
Input Tax Credit (ITC) on Lift/Elevator installed in Housing Society
209 ViewsApplicant M/s. LAS PALMAS CO-OPERATIVE HOUSING SOCIETY LIMITED, a registered taxpayer in Mumbai has applied for Advance Ruling u/s 97 of the CGST Act, 2017. The question involved was whether the applicant can claim input tax credit of the tax paid on the purchase of lift/elevator to be installed and commissioned in their society […]
Order-01/2020-GST dated 07.02.2020
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
