Search cannot be conducted until all the conditions u/s 67 of the CGST Act are fulfilled
The Hon’ble Delhi High Court in the case of M/s. Bhagat Ram Om Prakash Private Limited & Anr. v. The […]
GST Law, Important Pronouncements
GST Law
Advance Ruling-New, GST Law
Recipient not eligible for ITC of GST paid on transfer of rights of leasehold land
The AAR, Gujarat, in the case of M/s Bayer Vapi Private Limited [Ruling No. GUJ/GAAR/R/2023/29 dated August 24, 2023] ruled
Advance Ruling-New, GST Law
Recipient not eligible for ITC of GST paid on transfer of rights of leasehold land
The AAR, Gujarat, in the case of M/s Bayer Vapi Private Limited [Ruling No. GUJ/GAAR/R/2023/29 dated August 24, 2023] ruled
GST Law, Our Articles, Our Articles
GST chargeable on OIDAR services by foreign firms to individuals & Govt irrespective of any usage w.e.f. October 1, 2023
The GST Council in its 50th meeting held on July 11, 2023 had decided to amend Rule 64 and FORM
GST Collection, GST Law, Press Release, Press Release
₹1,62,712 crore gross GST revenue collected during September 2023; records 10% YoY growth
The gross GST revenue collected in the month of September, 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore, SGST is ₹37,657
GST Law, Our Articles, Our Articles
GST – A New Landscape on Online Gaming, Casinos, Horse Racing w.e.f. October 1, 2023
Effective from October 1, 2023, significant changes have been implemented on taxation of specified actionable claims, which includes betting, casinos,
GST Law, Important Pronouncements
Non-filing of GSTR-3B over an extended period can lead to the cancellation of GST registration
The Hon’ble Kerala High Court in M/s Sanscorp India Pvt Ltd. v. The Assistant Commissioner, Goods and Service Tax Network,
GST Law, Important Pronouncements
Agreement stating Agent, need not be Intermediary – Refund allowed
The Hon’ble Delhi High Court in BOKS Business Services Pvt Ltd vs Commissioner of Central Goods and Services Tax Delhi
GST Law, Notification And Circular, Notification and Circular
CBIC implements the Section 16(4) of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism
The CBIC issued Circular No. 24 /2023-Customs dated September 30, 2023 regarding the implementation of Section 16(4) of the IGST
GST Law, Important Pronouncements
Non-filing of GSTR-3B over an extended period can lead to the cancellation of GST registration
The Hon’ble Kerala High Court in M/s Sanscorp India Pvt Ltd. v. The Assistant Commissioner, Goods and Service Tax Network,