GST Portal downtime 01.12.22
GSTIN shall be enhancing services on the GST portal on 1st Dec’22, 1:00 AM onwards.…
GST Portal
Article
Updated GSTR-9 & GSTR-9C for F.Y. 2021-22
The Author has enumerated all the changes in Form GSTR-9 and GSTR-9C that are optional/mandatory…
GST in Media
Online gaming tax, tribunal to top GST Council agenda
The Goods and Services Tax Council is expected to discuss two key reports – one…
Budget 2023
Press Release
Union Finance Minister concludes pre-Budget meetings for forthcoming Union Budget 2023-24
Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman chaired the pre-budget consultation meetings…
Article
Pre-GST
No service tax payable on interest free security deposits taken from customer towards trading of shares
The CESTAT bench of Ahmedabad (“the Tribunal”) in the case of Marwadi Shares & Finance…
Article
High Court
Bombay HC orders restoration of GST registration cancelled u/s 29(1) of the CGST Act
The Hon’ble Bombay High Court (“the High Court”) in the case of M/s. Euro Pratik…
GST Central Instruction
Instruction No. 04/2022-GST dt. 28.11.2022 – Manner of processing and sanction of IGST refunds
F. No. CBEC-20/08/02/2020-GST/1377-78 dt. 28.11.2022 Government of India Ministry of Finance Department of Revenue Central…
Article
High Court
GST authorities lacks jurisdiction to examine correctness of credit transitioned from erstwhile tax regime
The Hon’ble High Court, Jharkhand (“the High Court”) in the case of M/s. Usha Martin…
Article
Supreme Court
In case of change of AO, newly appointed AO shall continue proceeding from the stage where they were left by earlier AO
The Hon’ble Supreme Court ("the Supreme Court”) in the case of Dy. Commissioner of Income…
GST in Media
No apple grower availed GST reimbursement: HP horticulture director
No apple grower in Himachal Pradesh has availed the 6% GST reimbursement announced on apple…