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 services will not…
Month: November 2022
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 for F.Y. 2021-22 in a…
Online gaming tax, tribunal to top GST Council agenda
The Goods and Services Tax Council is expected to discuss two key reports – one on taxation of online gaming,…
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 for Budget 2023-24 held in…
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 Ltd. v. C.C.E &S.T.-Rajkot (Service…
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 Sales Corporation [W.P No.3380 OF…
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 Board of Indirect Taxes and…
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 Ltd. v. Additional Commissioner &…
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 Tax New Delhi v. M/s…
No apple grower availed GST reimbursement: HP horticulture director
No apple grower in Himachal Pradesh has availed the 6% GST reimbursement announced on apple packaging material. The Centre had…