Haryana GST Returns Scrutiny Manual

The Excise and Taxation Department hosted a conference to discuss the re-engineering of internal processes to improve taxpayer experience of GST taxpayers and the launch of Haryana GST return Scrutiny Manual. The meeting was chaired by Sh. Dushyant Chautala, Hon’ble Dy. Chief Minister, Haryana along with Sh. Anurag Rastogi, IAS, ACS (E&T) and Sh. Shekhar […]

Analysis of Reversal of Input Tax Credit on retention money withheld against the Invoice in GST

The article throws light on the applicability of provisions of reversal of Input Tax Credit on account of non-payment of consideration to the supplier within 180 days of raising of the invoice in case of retention of money by the Recipient. Second proviso to Section 16(2) of CGST Act, 2017 is being reproduced hereinbelow- Provided […]

Kerala GST Dept. issued clarification regarding extension of limitation under GST Law in terms of the Hon’ble Supreme Court’s Order

The Kerala GST Department vide Circular No 8/2022 dated April 23, 2022 issued clarification regarding the extension of limitation under GST Law in terms of the Hon’ble Supreme Court’s Order in the reference Order in Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. […]

CBIC issued revised guidelines for NRMC/LRMC for Customs and GST

The CBIC issued revised guidelines vide Instruction No. 3/2022-Customs dated April 23, 2022 for the National Risk Management Committee (“NRMC”)/Local Risk Management Committee (“LRMC”) for effective implementation of the Risk Management System in Customs and GST. Kind attention is invited to the Board’s Circular No. 23/2007-Customs dated June 28, 2007 and Circular No. 43/2005-Customs dated […]

Kerala GST Dept. issued SOP for filing ‘Kerala Flood Cess Annual Return’

Kerala GST Department has issued Standard Operating Procedure (“SOP”) for filing Kerala Flood Cess Annual Return. User Manual for KFC Annual Return 1. Menu Click the ‘Annual Return’ 2. List of pending annual return List of pending annual returns will be available and one can proceed by clicking the button ‘Prepare online’ 3. Annual Return […]

Rajasthan Govt. issued guidelines for personal hearing in virtual mode under GST and VAT

The Rajasthan Government has issued Guidelines vide Instruction No. F. 5 Misc./Appeals/Legal/CCT/15-16/2370 dated April 18, 2022 for a personal hearing in the virtual mode under GST and VAT. In view of the challenges presented by the outbreak of COVID-19 pandemic and the feedback received from trade and field formations, the following instructions are hereby issued […]

Kerala GST Dept. issued clarification regarding extension of limitation under GST Law in terms of the Hon’ble Supreme Court’s Order

The Kerala GST Department vide Circular No 8/2022 dated April 23, 2022 issued clarification regarding the extension of limitation under GST Law in terms of the Hon’ble Supreme Court’s Order in the reference Order in Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. […]

Issues relating to E=Way bill and important case laws on E-way bill by the Hon’ble High Court and Supreme Court FROM 2018 TO 2022

INTRODUCTION E-way bill or Electronic-way bill is a document introduced under the GST regime that needs to be generated before transporting or shipping goods worth more than INR 50,000 within state or inter-state. The Government vide Notification No. 09/2018- Central Tax dated 23.01.2018 notify www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for […]

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