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Appeal for Retroactive Exemption from Rule 96(10) of CGST Rules, 2017
1. Concerns of ExportersExporters have been grappling with the unfavorable effects of Rule 96(10) of the CGST Rules, 2017. This provision has historically curtailed the refund of Integrated Goods and...
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Review of Specific Procedure for Correction of Orders Pursuant to Section 148 of the CGST Act, 2017
Examination of a Distinct Procedure for Amending Orders Under Section 148 of the CGST ActIntroduction: Relaxation in ITC Availment ConditionsIn its 53rd session on June 22, 2024, the Goods and Service...
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No Penalty for E-Way Bill Technical Errors in Absence of Tax Evasion Intent: Allahabad High Court Clarification
OverviewIn the matter of Ram Krishna Gupta vs. State of UP (Writ Tax No. 728 of 2023), the Honorable Allahabad High Court invalidated a penalty order issued under Section 129 of the Central Goods and...
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Understanding the Concept of 'As Is' or 'As Is Where Is' Basis in GST
Overview of Recent DevelopmentsThe Central Board of Indirect Taxes and Customs (CBIC) has offered clarifications through Circular No. 236/30/2024-GST, issued on October 11, 2024. This circular is buil...
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Ensuring Compliance and ITC Accuracy Through GSTR 2A
Provisional Attachment Based on Prima Facie FindingsAs per Section 83 of the GST Act, the Delhi High Court in JV Creatives (P.) Ltd. v. Principal Additional Director General, DGGI, Gurugram Zonal Unit...
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GST Implications on Hospital Room Rent: An In-depth Analysis
1. OverviewWhen individuals arrive at a hospital, a couple of scenarios may unfold. Initially, if the patient is stable, both they and their companions expect that subsequent medical advice will allow...
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Comprehensive Overview of GSTR-9 & GSTR-9C under GST in India
1. An Insight into GSTR-9: The Annual GST Return(i) Introduction to GSTR-9 GSTR-9 is a compulsory annual filing for all assessees registered under the Goods and Services Tax (GST) framework. This retu...
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Resolution of Multiple Show Cause Notices under GST
Overview: Handling multiple Show Cause Notices (SCNs) within the GST framework can present complexities, especially when similar issues arise for either the same or different assessees. This adjudicat...
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GST Annual Return for FY 2023-24: Key Updates and Considerations
This article highlights the recent developments in FY 2023-24 and offers insights into avoiding usual pitfalls, ensuring a smooth submission process for assessees.Exploring Updates in GSTR-9 and GSTR-...
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Essential Deadlines to Note in December
Essential December Deadlines for Assessees and EnterprisesIn the month of December 2024, there are two pivotal deadlines that assessees and enterprises in India must adhere to in order to prevent incu...
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GST Data Alignment: Harmonizing Figures Across GSTR-1, GSTR-3B, GSTR-9 & GSTR-9C
IntroductionThe framework for Goods and Services Tax (GST) compliance in India is constructed upon principles of precision, transparency, and data harmonization. The returns GSTR-1, GSTR-3B, GSTR-9, a...
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LEGAL PERSPECTIVES ON E-WAY BILL SYSTEM IN GST
Initiation of the E-way Bill Systemi. Introduction and DelaysThe deployment of the e-way bill framework encountered multiple delays attributed to necessary upgrades in the portal system. Initially, th...
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Understanding E-Way Bill Lapses in GST: Insights from the Gujarat High Court
The issue of e-way bill expiration within India's Goods and Services Tax (GST) framework has sparked significant legal debate, particularly examining whether expiration inherently suggests tax evasion...
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Expiry of E-Way Bill Not a Justification for Goods Detention: Insights from Gujarat High Court
Judgment Overview The Gujarat High Court, through its ruling on December 1, 2022, in the case of Shree Govind Alloys Pvt. Ltd. vs. State of Gujarat (R/Special Civil Application No. 23835 of 2022) (202...
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Provisions Concerning the Cancellation and Reversal of GST Registration
Overview:The cancellation of Goods and Services Tax (GST) registration involves the deregulation of a business entity from the GST system. This action is generally taken due to reasons such as busines...
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The Controversial Journey of CGST Rule 96(10)
The Genesis of Rule 96(10): Restriction on RefundsRule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, was formulated with a primary focus on limiting exporters from claiming refunds...
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Understanding Place and Time of Supply for Subscription Services via Vendor’s Website under GST
Overview: In the framework of India's Goods and Services Tax (GST), understanding the concepts of Time of Supply (ToS) and Place of Supply (PoS) is essential for correctly determining tax liabilities...
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Discrepancies in Limitation Provisions Under CGST Act Pose Significant Risks
OverviewThe Central Goods and Services Tax (CGST) Act, 2017, outlines differing time frames for appealing and rectifying decisions: assessees are given three months, while the department is afforded s...
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Classification of Vegetable Oil-Based Cream under GST: 5% Tax Applicable
Overview of the AAAR RulingIn a notable ruling, the Uttar Pradesh Appellate Authority for Advance Ruling (AAAR) has clarified the Goods and Services Tax (GST) classification applicable to a cream prod...
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Section 130 of CGST Act Not Applicable for Excess Stock Found During Survey
1. Allahabad High Court Rules on Section 130's Inapplicability in Excess Stock CasesThe Allahabad High Court, in the case of Vijay Trading Company v. Additional Commissioner (Writ Tax No. 1278 of 2024...