Refund allowed even when export proceeds received through Paypal.

ITC cannot be denied based on non reflection in GSTR-2A: Kerala HC

High Court allows the supplier to amend the errors in GSTR-1 due to which ITC was denied to the recipients

AP AAR Applies GST on export of pre-packaged and labelled rice bags up to 25KG

GST on Transport

ITC cannot be deniel based on non reflection in GSTR-2A

Responding to notices for AIS mismatch:

No Penalties should be Imposed solely for technical errors lacking any intent to evade tax : Allahabad HC

Section 115TD – An overview of the applicability of tax where the charitable institution ceases to exist or converts into a non-charitable organization

*GST PORTAL ADVISORY:* Enhanced E-Invoicing Initiatives & Launch of Enhanced E-invoice portal

Transfer of development rights under Joint development agreement (JDA) distinct from sale of land.

Relevance of Tax Residency Certificate, while claiming the benefit of the double taxation avoidance agreement

Numerous notices to the taxpayers pertaining to mismatch of transaction in ITR & clarification by CBDT

Implementation of e-Verification Scheme-2021: Press release by CBDT

ITC is allowed on rooftop solar system affixed on building roof as it qualifies as plant and machinery

ITC claim can’t be denied solely on the ground that such claim is not reflected in GSTR-3B

TRC is the valid document for determining treaty benefits: ITAT M/s Sarva Capital LLC (ITA No.2073/Del/2023)

CIT while exercising power U/S. 263 must record a specific finding that it is a case of no enquiry: Calcutta HC