Reverse Charge Mechanism – WHERE AND HOW IT WILL INFLUENCE GST-An analysis with practical examples
An analysis with practical examples on Reverse Charge Mechanism (RCM). Read more
Advisory on Reset and Re-filing of GSTR-3B of some taxpayers
Taxpayers have been communicated on their registered email-ids and the affected returns are visible on their respective dashboards for the purpose of refiling with the correct data. Read more
Merely uploading SCN under the category “Additional Notices” instead of “Notices” on the GST portal does not constitute sufficient intimation to the taxpayer
The Hon’ble Delhi High Court in the case of Anhad Impex held that merely uploading a Show Cause Notice under the category “Additional Notices” instead of “Notices” on the GST portal does not constitute sufficient intimation to the taxpayer. Consequently, the subsequent demand order passed without giving the Petitioner a proper opportunity to respond to SCN was set aside, and the Court directed that SCN be re-adjudicated after affording a proper opportunity of hearing to the Petitioner. Read more
Assessing Officer is to consider the Assessee’s reply with an open mind before concluding the assessment
The Hon’ble Madras High Court in the case of SL Lumax Ltd. disposed of the writ petitions by holding that the SCN issued to the Petitioner were prima facie indicative of pre-judgment and directed the assessing officer to conclude the assessments after considering the Petitioner’s materials, including HSN Explanatory Notes and relevant judgments. Read more
Tax Authorities cannot retain the tax deposited under the cancelled GST registration
The Hon’ble Bombay High Court in the case of Yogesh Rajendra Mehra v. Principal Commissioner of Central Goods and Services Tax [Writ Petition No. 1632 of 2024 dated February 20, 2024] held that the Authorities should have considered that an Assessee cannot be expected to file his return and deposit any tax under an invalid cancelled registration number. Read more
Advisory: Auto-populate the HSN-wise summary from e-Invoices into Table 12 of GSTR-1
GSTN is pleased to inform that a new feature to auto-populates the HSN-wise summary from e-Invoices into Table 12 of GSTR-1. Read more
Central & state GST officials to conduct joint audits of firms
Central and state goods and services tax (GST) officials will jointly conduct audits of businesses under the indirect tax regime from this financial year, a relief for taxpayers as it will weed out duplicate notices and dual investigations. Read more
Lawgics – Judgment No. 106. Read more
Waiver of interest to few taxpayers for delay in filing GSTR-3B due to technical glitch
Notification No. 07/2024 – Central Tax dated 08.04.2024 is issued by CBIC waiving of interest to the class of registered person who were required to furnish GSTR-3B but could not file the same due to technical reason. Read more
Webinar: Detention of Vehicle, Seizure of Goods, EWB etc.
Detention of Vehicle, Seizure of Goods, EWB etc. Read more
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