Circular No. 90 to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.

Circular No. 91 to give clarification regarding tax payment made for supply of warehoused goods

LACUNA IN ROC’s DATABASE

Interest for delayed filing of GSTR-3B returns on cash and ITC

Different issues pertains to Hotel Industry:

Planning to set up a committee of tax officers to handle fake e-way bills

GST OFFICERS EYE ON INTEREST DEFAULTERS:

Beneficial Rulling- Merger of firm as going concern not attract GST: AAR

Now, mandatory to mention of the Place of Supply in case of Inter-state supply to Unregistered Person

ESIC have agreed to lower down the contribution for ESIC

GSTR-9

No more – “Your Honour, The Learned Counsel of the Party is OUT OF STATION. We request to kindly adjourn the hearing of the Case today.”

GST Fraud of Rs. 141 Cr- Two persons in Jail

All about 3 Recent Circulars issued by CBIC

Difference between a Normal Dealer and a Composition Dealer

Law is what is declared by the Court . An executive authority can, at best, only opine its own understanding of the statute; such opinion is not binding upon the quasi-judicial functioning of the authorities under the Act: SC

CBDT has no power to enlarge the scope of the statutory provision. Its powers are conferred to issue administrative instructions.

Activities of purchasing kendu leaves and making it ready for marketing & selling for bidi manufacturing is not ‘processing’ & so liable for TCS