Input Tax Credit (ITC) cannot be denied due to technical glitches
The Goods and Service Tax has come into effect from 01.07.2017. It has subsumed large number of Central and State…
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Refund cannot be denied merely based on the Circular
The Hon’ble Madras High Court in the case of M/S. PRECOT MERIDIAN LIMITED VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT…
Refund of tax under GST
Section 54 of CGST Act, 2017 provides for refund of tax. Time-period to claim refund: Any person claiming refund of…
Availability of Input Tax Credit (ITC) in special circumstances
Section 18 of the CGST Act, 2017 provides for the availability of Input Tax Credit (ITC) in special circumstances. A…
Input Tax Credit eligibility and its restriction
The provision for Input Tax Credit (ITC) is given under Chapter V of CGST Act, 2017. Section 16 : Eligibility…
Clerical mistake in Part-B of e-way bill is excused
The appellant M/s. K.B. Enterprises, a registered tax payer is engaged in the supply of a taxable goods. One particular…
GST Forms Updated as on 04.12.2019
Sr. No. Forms Available for Description of Forms 1. REGISTRATION 1 FORM GST REG-01 For Taxpayer Application for Registration 2…
Preparedness for the new changes in GST
GST is a two years and six months’ old law now. It is still evolving and developing. Various amendments in…
E-Invoicing under GST w.e.f 01.04.2020
E-Invoicing is mandatory w.e.f. 01.04.2020 for a person with a turnover of Rs.100 Crores and above. The Government has notified…
GST completed two years since implementation
GST completed two years since its implementation from 01.07.2017. Initially the GST was proposed to be implemented from 01.04.2010. However,…