Receipt from sale of software as an end user is not taxable as Royalty: ITAT

TDS exemption is available U/S 194C in case of a declaration, even when the transporter is not the owner: ITAT Jodhpur

Refund of accumulated ITC is admissible even if principal input & output have same GST but other inputs have different rate: HC

Request to amend/rectify Form GSTR-1 could not be rejected if wrong GSTIN mentioned inadvertently: HC

GST Rate on Sale of Scrap Meterials

All about Lower Deduction Certificate (LDC) for getting TDS at nil or lower rate

Avoiding TDS by Getting Lower Tax Deduction Certificate

Short Analysis of Section 43B(h) and the clarification in the Explanatory Memorandum

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