A. Amendments
Advisory on launch of E-Way Bill 2 Portal
GSTN is pleased to inform that NIC is releasing the E-Way Bill 2 Portal on 1st June 2024. Read more
Chhattisgarh: E-Way bill Notification for Rs.50k limit
Chhattisgarh State Notification dated 24.05.2024 regarding generation of e-way bills for all intra-state goods movement over Rs.50,000. Read more
Extension of CVD on saccharin
Notification No. 02/2024- Customs (CVD) dated 28.05.2024 regarding extension of CVD on saccharin. Read more
B. Article
The department can recover ITC in case supply from non-existent and bogus firms
The plea of the recipient that they had received actually inward supplies and the registration of the supplier was subsequently cancelled. Read more
Claim of credit depends upon fulfilment of ITC conditions, not when it auto populated in GSTR-2B
The Telangana, AAR in the matter of M/s. Noori Travels ruled that the credit on motor vehicle cannot be claimed by assessee if supplier has shown the transaction in the period wherein the recipient was claiming the benefit of lower tax rate. Read more
Remedy cannot be availed under writ jurisdiction when alternate remedies not availed efficaciously
The Hon’ble Patna High Court in the case of Rajesh Kumar Dubey dismissed the writ petition and held that remedy cannot be availed under writ jurisdiction when the alternate remedies have not been availed efficaciously. Read more
GST DAILY – 208
No penalty under GST if part B of E-way bill couldn’t be generated due to technical difficulties: HC Read more
GST DAILY – 209
Non-Reflection in GSTR 3B but HC Permits GST ITC Claim on Basis of GSTR 9, 2A Read more
GST DAILY – 211
Goods can’t be detained on speculation that they are undervalued; HC slams penalty imposed by GST officer Read more
GST DAILY – 212
HC set aside demand order since SCN was uploaded under category “Additional Notices” instead of “Notices” Read more
C. GST Notes
Lawgics – Judgment No. 135
It is clear that it is the duty of the authorities to ascertain that whether the double movement of the goods has taken place actually. In the present case, no such burden of proof has been discharged by the Department. Thus, the impugned orders dated 13.08.2018, order dated 14.08.2018 and the appellate order dated 08.01.2019 were quashed and set aside. Read more
Latest development in GST – May 2024
PPT on GST encompassing latest development in GST -May 2024 Read more
D. Tax in Media
Toyota pushes for lower GST on hybrid cars
Toyota Kirloskar Motor (TKM) is lobbying for a merit-based taxation on technologies such as hybrids. Read more
Telcos need to pay GST with spectrum charges
Telecom companies will have to pay GST along with the instalments paid towards spectrum charges, a senior official said. Read more
SEZ unit is not liable to pay GST under reverse charge: AAR Gujarat
The Authority for Advance Ruling, Gujarat, has held that a unit in SEZ is not liable to pay GST under RCM for the services received from DTA such as services of an advocate, provided it furnished a Letter of Undertaking. This ruling was given in respect of an application sought by Waaree Energies Limited. Read more
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