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Tag: GST transitional credit

GST ArticleHigh Court

Instructions issued by Revenue Department needs to be aligned with the decisions taken by the courts and the position of law as declared by the judgments

byCA Bimal Jain14/01/202314/01/2023

The Hon’ble Delhi High Court in M/s. Hero Motocorp Ltd. v. Union of India & Ors [Review Petition 318/2022 in…

GST ArticleHigh Court

Dealer cannot be compelled to carry forward the ITC to GST regime instead of refund

byCA Bimal Jain02/01/202302/01/2023

The Hon’ble Madras High Court in Easwaran Brothers India Private Limited v. The Assistant Commissioner (ST) (FAC) [W.P. No. 33593,…

GST ArticleHigh Court

GST authorities lacks jurisdiction to examine correctness of credit transitioned from erstwhile tax regime

byCA Bimal Jain28/11/202229/11/2022

The Hon’ble High Court, Jharkhand (“the High Court”) in the case of M/s. Usha Martin Ltd. v. Additional Commissioner &…

Circular CGST

Guidelines for verification of Transitional Credit in light with the Hon’ble Supreme Court Order

byAdmin12/11/202223/11/2022

CBIC has published Circular No. 182/14/2022-GST dated 10.11.2022 having F. NO. CBIC-20021/04/2021-GST providing guidelines for verifying the transitional credit in…

GST in Media

CAG asks CBIC to complete verification of GST transitional credit claims

byAdmin09/08/202209/08/2022

The Comptroller and Auditor General (CAG) on Monday recommended that the indirect tax department should complete the verification of transitional…

CBIC Order CGST

Order-01 /2018–Central Tax dated 28.03.2018

byAdmin28/03/201828/01/2023

Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017

CBIC Order CGST

Order-02/2017-GST dated 18.09.2017

byAdmin18/09/201707/12/2022

Extension of time limit for submitting the declaration in FORM GST TRAN-1

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