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A person who is carrying out the activity of manufacturing of goods may send his goods (inputs, semi-finished goods or capital goods) to another person who is having the facility of manufacturing the same goods. This becomes necessary to meet…
Meaning of ITC A tax charged by a registered person on outward supply of taxable goods or services or both on the tax invoice raised by him is called as “input tax” from the view point of the buyer. The…
The appellant M/s. K M Trans Logistics Private Limited, Jaipur, Rajasthan has filed an Appeal u/s 100 under Central Goods and Service Tax Act, 2017 read with section 100 of Rajasthan Goods and Service Tax Act, 2017 against the Advance…
A Writ of Mandamus is a judicial remedy which a person aggrieved can seek from a court. Mandamus is an order or direction from a court to any government, subordinate court, corporation, or public authority, to do or forbear from…
Implementation: Goods and Service Tax (GST) was implemented on 01.07.2017. In GST, the State taxes like Value Added Tax (VAT), Central Sales Tax (CST), Entry Tax (ET) got subsumed into State GST and it is termed as “SGST”. The Central…
The applicant M/s. Latest Developers Advisory Ltd., 3rd Floor, Apex Mall, Tonk Road, Lal Kothi, Jaipur, Rajasthan 302015, filed application before the Authority for Advance Ruling, Rajasthan seeking advance ruling on whether GST is required to be paid on water…
The Applicant M/s. Rajeev Bansal & Sudershan Mittal, 789, 1st Floor Awas Vikas Ranipur More, Hardwar, Uttarakhand has made an application before the Authority for Advance Rulings for the State of Uttarakhand on 05.12.2019. The application was filed seeking advance…
Issue 1 : A supplier has received an advance for supply of service to be made in future. He also raised an invoice and paid GST to the Govt. Subsequently, the Service contract got cancelled. In such situation, whether the…
ITC restriction u/r 36(4) is relaxed for period from March to August, 2020: As per rule 36 of CGST Rules, a taxpayer can claim input tax credit only if the invoices appear in GSTR-2A. And, in case the invoices do…
Notification no. 13, 14 & 15 – Central Tax dated 23.03.2020 is being published by CBIC. GST Annual return due date for FY 2018-19 was 31.12.2019. It was extended to 31.03.2020. Now as decided in the GST Council meeting held…