A compilation of significant Judicial and Advance Rulings in GST
The Institute of Chartered Accountants of India (ICAI) has published a compilation on Significant Judicial and Advance Rulings in GST. The First Edition was published in December 2022.
Tag: Advance Ruling
Advance ruling application can be admitted during inquiry or investigation as it is not a ‘proceedings’
The Hon’ble High Court of Telangana in the given case M/S Srico Projects Private Limited vs. Telangana State Authority for Advance Ruling., [W.P. No. 26145 of 2022 dated August 17, 2022], observed that advance ruling application cannot be admitted on…
Delay in filing the appeal against Advance Ruling beyond prescribed limit can’t be condoned
The AAAR, Delhi, in the matter of M/s Indian Institute of Corporate Affairs [Advance Ruling (Appeal) Order No. 01/DAAAR/2022-23 dated May 05, 2022] has held that the delay in filing an appeal beyond the prescribed limit can’t be condoned. Facts:…
No GST on extra packs of cigarettes supplied along with regular supply under single price
The AAAR, Uttar Pradesh in the matter of M/s Deputy Commissioner, CGST & C.EX. Division-2[Order No- UP/AAAR/01/2022 dated May 23, 2022] upheld the AAR order and stated that Goods and Services Tax (“GST”) shall not levied on extra packs of…
Advance Rulings of Andhra Pradesh State for the year 2017 to 2021
AAR of Andhra Pradesh State is compiled by Sri. B.S.Seethapathi Rao, Tax Consultant, Kakinada for the year 2017 to 2021 Pls. find the ruling below:-
Advance Rulings of Kerala State for the year 2017 to 2021
AAR of Kerala State is compiled by Sri. B.S.Seethapathi Rao, Tax Consultant, Kakinada for the year 2017 to 2021 Pls. find the ruling below:-
CBDT issued amendments w.r.t. application for obtaining an Advance ruling under Income-Tax
The CBDT vide Notification No. 49/2022 dated May 5, 2022 has issued the Income-tax (Twelfth Amendment) Rules, 2022 to further amend Rule 44E of the Income-Tax Rules, 1962 (“the IT Rules”) w.r.t. application for obtaining an advance ruling under Section…
Module wise new functionalities deployed on the GST Portal for taxpayers
Source : GST News and Update dated 05.01.2022 Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other…