Latest update 11.04.2024

GST on related party corp guarantees: Centre expected to issue clarification

The Ministry of Finance is likely to issue clarification regarding the taxability of corporate guarantees under the GST law between related parties, according to sources in the know. Read more

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GST leviable at 18 percent on solar-powered submersible pump

The AAR, Uttar Pradesh in the case of In Re: M/s. Aastha Traders ruled that, solar powered submersible pump along with solar panels and convertor would be considered as mixed supply and GST would be levied at the rate of 18 percent. Read more

Right to personal hearing and Right to object the SCN cannot be compromised if the SCN is not uploaded on the GST portal

The Hon’ble Allahabad High Court in the case of Khanna Polyrib (P.) Ltd. held that the printout of the dashboard clearly indicated that the Petitioner was not denied the Right to object the Show Cause Notice and the Right to personal hearing. It was due to the non-uploading of the Show Cause Notice on the GST portal that those rights came to be denied to the Petitioner automatically. Hence, the Right to personal hearing and Right to object the Show Cause Notice cannot be compromised if the Show Cause Notice is not uploaded on the GST portal. Read more

Complexity of GST framework — how companies can avoid fraud

GST was implemented with the primary aim of simplifying the taxation system. However, despite concerted efforts by authorities to achieve this goal, the GST framework remains inherently complex. This complexity not only poses challenges for taxpayers but also creates loopholes that can be exploited by fraudulent entities, leading to significant revenue losses for the government. Read more

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

CBIC issued Notification No. 28/2024 – Customs (N.T.) dated 09.04.2024 to make following amendments in the notification no. 36/2001 – Customs (N.T.) dated 03.08.2001. Read more

Two bros held from Kol for Rs.522cr GST evasion

The Directorate General of Goods and Services Tax Intelligence (DGGI), Jamshedpur regional unit, has arrested two businessmen brothers from Kolkata on charges of GST evasion to the tune of Rs. 522 crore for doing a business transaction of Rs. 3,000 crore. Read more

AMUL under the category of ‘Research Association’ is approved for Sec 35(1)(ii) of Income Tax Act

CBDT issued Notification No. 38/2024 dated 09.04.2024 whereby the Central Government approves ‘Amul Research and Development Association, Anand, Gujarat having PAN: AAATA2673H under the category of ‘Research Association’ for research in ‘Scientific Research’ for the purposes of Section 35(1)(ii) of the Income-tax Act, 1961 read with Rule 5C and 5D of the Income-tax Rules, 1962. Read more

Electronics retailer Aditya Vision reports GST search operations; 7 warehouses seized, 3 stores closed

Electronic retail chain Aditya Vision informed the exchanges that tax authorities had conducted search operations at its facilities in Uttar Pradesh. Read more

Ratio of GST collections to GDP is increasing, albeit at a slow pace

Much has been reported about the robust goods and services tax (GST) collection. But its proportion to the size of the economy is only crawling up. Read more

Modification of SION E-124 for export of refined Sunflower Oil (Edible Grade)

DGFT issued Public Notice No. 01/2024 dated 09.04.2024 to make following amendment in SION E-124 Read more

Implementation of Melon Seeds Import Monitoring System (MS-IMS)- reg.

DGFT issued Public Notice No. 02/2024-25 dated 09.04.2024 to notify the procedures for registration of import consignments under Melon Seeds Import Monitoring System (MS-IMS) as follows: Read more

Here’s what you should know about GST evasion and DGGI

You might have often come across instances of the Directorate General of GST Intelligence (DGGI), issuing notices and alleging tax evasion. You may have even asked yourself what this organisation is all about? How does it function? How does it uncover instances of tax evasion? Read more

Lawgics – Judgment No. 107

The petitioner was granted ample opportunity prior to the passing of Order-in-Original, however, he did not avail the same and therefore, he cannot cry foul for not being given an opportunity of personal hearing. Read more

Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024

CBIC issued Notification No. 08/2024 – Central Tax dated 10.04.2024 seeking extension of the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024. Read more

What Are The Charges For Income Tax Filing; How Much Should You Pay For Your ITR?

As the curtains rise on the tax filing season for the Assessment Year 2024-2025, individuals across the nation are gearing up to fulfil their financial obligations to the government. However, the question that often lingers in the minds of many is, “What are the charges for income tax filing or how much is the fee for ITR filing?” Read more


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