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The Goods and Service Tax has come into effect from 01.07.2017. It has subsumed large number of Central and State levies into a single tax. Various taxes like Central Excise Duty, Additional Duties, Special Duties, Service Tax, Cesses, Surcharge and…
The Hon’ble Madras High Court in the case of M/S. PRECOT MERIDIAN LIMITED VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS has ruled on 19.11.2019 that the petitioner is entitled for refund and it cannot be ignored by…
Section 54 of CGST Act, 2017 provides for refund of tax. Time-period to claim refund: Any person claiming refund of any tax and interest which he has paid may make an application before the expiry of two years from the…
The appellant M/s. Specsmakers Opticians Pvt Ltd a registered taxpayer under Tamil Nadu Goods & Services Tax Act 2017 / Central Goods & Services Tax Act 2017 has filed an Appeal with Appellate Authority for Advance Ruling, Tamil Nadu against…
Section 18 of the CGST Act, 2017 provides for the availability of Input Tax Credit (ITC) in special circumstances. A taxpayer referring this section should also refer section 16 and 17 to ascertain the eligibility of input tax credit which…
Section 47(1) of CGST Act, 2017 states that,“Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due date…
The provision for Input Tax Credit (ITC) is given under Chapter V of CGST Act, 2017. Section 16 : Eligibility and conditions for taking Input Tax Credit (ITC) Section 17 : Apportionment of credit and blocked credits Section 18 : …
Section 44(1) of CGST Act, 2017 provides for Annual Return as “Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall…
The appellant M/s. K.B. Enterprises, a registered tax payer is engaged in the supply of a taxable goods. One particular vehicle bearing no. HP 32A 3097, carrying a goods of the appellant to his customer’s place was caught and detained…
Sr. No. Forms Available for Description of Forms 1. REGISTRATION 1 FORM GST REG-01 For Taxpayer Application for Registration 2 FORM GST REG-03 For Tax Official Notice for Seeking Additional Information / Clarification / Documents relating to Application for registration…