HSN Code Reporting in e-Invoice on IRPs Portal” in GST
22/03/2023 Dear Taxpayers, Thanking You,Team GSTN Source: GSTN
Tag: HSN
Revenue department cannot go beyond the scope of SCN to create new ground at the stage of adjudication
The Hon’ble Jharkhand High Court in M/s. CJ Darcl Logistics Limited v. Union of India [W.P.(T) No. 215 of 2022 dated February 9, 2023] has quashed and set aside the Show Cause Notice (“SCN”) and the consequent orders demanding reversal…
Updates in validations of e-invoice
With reference to the circular https://cbicgst.gov.in/pdf/circular184.pdf a new validation has been incorporated. The list of items should have only the items with HSNs belonging to 9965 and 9968
Walltop computer to be classified as ‘automatic data processing machine’ under Customs Tariff heading 8471 41 90
The AAR, Karnataka in the matter of M/s Virtulive Technologies Pvt. Ltd. [Advance Ruling No. KAR ADRG 48/2022 dated December 12, 2022] has held that, a walltop computer is neither a micro-computer nor a large computer and to be classified…
CRP Test kit and HbA1c Test kit to be classified under HSN code 3002 and will attract 5% GST
The AAAR, Maharashtra in the matter of M/s. Accurex Biomedical Private Limited [Order No. MAH/AAAR/M-RMI 12- /2022-23, dated September 30, 2022] set aside the order passed by AAR, Maharashtra, ruling that C-Reactive Protein (“CRP”) Test kit and Hb1Ac Test kit…
Implementation of mandatory mentioning of HSN codes in GSTR-1
22/10/2022 As per Notification No. 78/2020 – Central Tax dated 15th October, 2020, it is mandatory for the taxpayers to report minimum 4 digit or 6 digit of HSN Code in table-12 of GSTR-I on the basis of their Aggregate…
Providing HSN code responsibility of bidder, not tendering authority: SC
The Supreme Court has set aside an Allahabad high court judgement that had made it mandatory for the tendering authority to mention the relevant harmonised system of nomenclature (HSN) code in tenders so that bidders can know the right goods…
Implementation of mandatory mentioning of HSN codes in GSTR-1
Vide Notification No. 78/2020 – Central Tax dated 15th October, 2020, it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in Table-12 of GSTR-1 on the basis of their Aggregate Annual Turnover…
Facility to furnish 6% tax rate in GSTR-1 online
Addition of 6% tax rate in GSTR-1 online 01/06/2022It may be noted that 6% tax rate has been added in the item details section of all the tables of form GSTR-1, except HSN table 12. In case your outward supplies…
CBIC issues amending notification to align HS codes in Customs Tariff notifications with the Finance Act, 2022 w.e.f. 01.05.2022
CBIC issues amending notification to align HS codes in Customs Tariff notifications with the Finance Act, 2022 w.e.f. 01.05.2022