Sufficient Cause holds more weight than length of delay
The Hon’ble Andhra Pradesh High Court in M/s. S A Iron and Metal v. State of Andhra Pradesh and anr. […]
GST Law, Important Pronouncements
GST Law
Advance Ruling-New, GST Law
R&D services provided to the foreign company considered as export of service
The AAR, Gujarat, in M/s. Hilti Manufacturing India Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/2023/26 dated July 12, 2023] held that,
GST Law, Important Pronouncements
Revenue Department cannot seize cash which does not form part of stock in trade
The Hon’ble Supreme Court in the matter of State Tax Officer v. Shabu George (Ib) Special Leave Petition (SLP) No.27670/2023
47th GST Council Meeting, GST Law, Notification And Circular, Notification and Circular
CBIC notifies special procedure for E-commerce operators in respect of supply of goods by unregistered person
Background: Earlier, the GST Council in its 47th meeting had granted in-principle approval for allowing unregistered suppliers to make the
47th GST Council Meeting, GST Law, Notification And Circular, Notification and Circular
CBIC notifies special procedures for E-commerce operators in respect of supply of goods by Composition taxpayer
Background Earlier, the GST Council in its 47th meeting, recommended to allow composition taxpayers to make intra-State supply of goods
50th GST Council Meeting, GST Law, Notification And Circular, Notification and Circular
System-Based Suspension of the Registration for Failure to Furnish Bank Account Details
Background: Earlier, the 50th Meeting of the GST Council was held on July 11, 2023 in New Delhi, wherein it
50th GST Council Meeting, GST Law, Notification And Circular, Notification and Circular
Amendment to Rule 10A by reducing the time limit to 30 days for Furnishing Bank Account Details for New Registrants
Background: Earlier, the 50th Meeting of the GST Council was held on July 11, 2023 in New Delhi, wherein it
50th GST Council Meeting, GST Law, Notification And Circular, Notification and Circular
CBIC notified Rules for compounding of amount for the offence committed under Section 132 of the CGST Act
Background: Earlier, the GST Council in its 50th meeting has recommended to insert Rule 162(3A) of the Central Goods and
50th GST Council Meeting, GST Law, Notification and Circular, Notification And Circular
Elimination of Physical Verification of Business Premises in the presence of the applicant for GST registration
Background: Earlier, the 50th Meeting of the GST Council was held on July 11, 2023 in New Delhi, wherein it
50th GST Council Meeting, GST Law, Notification And Circular, Notification and Circular
CBIC notifies the CGST (Second Amendment) Rules, 2023
The CBIC vide Notification No. 38/2023 – (Central Tax) dated August 04, 2022 has issued ‘the Central Goods and Services