What is TDS under GST?
The concept of TDS is already well known. You may have heard of Tax Deduction at source (TDS) under Income Tax, but you may wonder what is TDS under Goods and Services tax (GST). Before ...
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The Blogs
Delhi GST Commissioner authorises Senior & Junior Assistant to carry out physical verification of business
Delhi GST Commissioner authorises Senior & Junior Assistant to carry out physical verification of business
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Decoding 15 digits of GST Number:
Decoding 15 digits of GST Number:
As we all know, GST number is a 15 digit number. Under Goods and Service Tax Act, each tax payer is allotted GSTIN Number. GSTIN is described as Goods and Services Taxpayer Identification Number.
The question arises ...
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“We are disturbed by the fact that it’s been more than two years but our directions have not been complied with” – Gujarat High Court ordered the personal presence of the Nodal Officer of E-Governance Branch of GST
“We are disturbed by the fact that it's been more than two years but our directions have not been complied with” – Gujarat High Court ordered the personal presence of the Nodal Officer of E-Governance Branch of GST
Gujarat High ...
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Advisory for taxpayers on Form GSTR-2B
Advisory for taxpayers on Form GSTR-2B
18/10/2021
Form GSTR-2B is an auto-drafted ITC statement which is generated for every normal taxpayer on the basis of the information furnished by their suppliers in their respective GSTR-1/IFF, GSTR-5 (non-resident taxable person) and ...
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Advisory issued by GSTN on Availability of ITC for the FY 2020-21
Advisory issued by GSTN on Availability of ITC for the FY 2020-21
1. As per Section 16(4) of CGST Act, 2017, no taxpayer shall take input tax credit in respect of records (invoices and debit notes) for supply of goods ...
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Reasons for blocking e-credit ledger u/r 86A must be communicated by GST Authorities to the taxpayer: Madras High Court in HEC India LLP
Reasons for blocking e-credit ledger u/r 86A must be communicated by GST Authorities to the taxpayer: Madras High Court in HEC India LLP
Show Cause Notice was issued to the taxpayer proposing a demand for recovery of certain sums of money, on ...
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Rs.43.58 Crore GST fraud detected, one arrested: GST Commissioners advises all the taxpayers are advised to check the legitimacy of input tax credit before taking such credit
Rs.43.58 Crore GST fraud detected, one arrested: GST Commissioners advises all the taxpayers are advised to check the legitimacy of input tax credit before taking such credit
Now, CGST Chennai North Commissionerates has arrested a one person for fake invoicing by ...
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Funny GST: GST is designed to ensure seamless flow of credit but Pre-deposit in cash is must for preferring an appeal before the appellate authority
Funny GST: GST is designed to ensure seamless flow of credit but Pre-deposit in cash is must for preferring an appeal before the appellate authority
The question remains whether GST ensures seamless flow of credit? Why do we have such restrictions?
The Hon'ble Orissa ...
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GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
Circular No. 153/09/2021-GST
CBIC-190354/36/2021-TRU Section-CBEC
Government of India
Ministry of Finance
Department of Revenue
****
North Block, New Delhi,
Dated the 17th June, 2021
To
The Principal Chief ...
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CBIC clarifies regarding GST rates & classification (goods) on 12 Type of Goods including Fresh vs dried fruits and nuts, Coconut vs Copra, Pure henna powder, Scented sweet supari, flavored and coated illaichi
CBIC clarifies regarding GST rates & classification (goods) on 12 Type of Goods including Fresh vs dried fruits and nuts, Coconut vs Copra, Pure henna powder, Scented sweet supari, flavored and coated illaichi
Circular No. 163/19/2021-GST
F.No. 190354/206/2021-TRU
Government of India
Ministry of ...
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CBIC clarification on GST rates by cloud kitchens/central kitchens, Supply of ice cream by ice cream parlors, Coaching services and NGOs
CBIC clarification on GST rates by cloud kitchens/central kitchens, Supply of ice cream by ice cream parlors, Coaching services and NGOs
Circular No. 164/20/2021-GST
CBIC-190354/207/2021-TO (TRU-II)-CBEC
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
*****
North Block, New Delhi,
Dated the 6th October, 2021
To,
The ...
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GST: If society is not set up by an Act of State Legislature or established by Government then it is not a Government entity
GST: If society is not set up by an Act of State Legislature or established by Government then it is not a Government entity
IN THE AUTHORITY FOR ADVANCE RULING, KARNATAKA BENCH
RAVI PRASAD M.P. & MASHHOOD UR REHMAN FAROOQUI, MEMBER
Bellary ...
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Medical Store run by Charitable Trust would require GST Registration
Medical Store run by Charitable Trust would require GST Registration
Assessee was a charitable trust and was also running a medical store where medicines to indoor and outdoor patients of assessee Hospital were sold at a lower rate. Authority held ...
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DGGI’s Meerut Zonal Unit detected case of short payment of GST of Rs. 180 crores on composite supply of Works Contract Services where the taxable value was not shown correctly: CBIC Chairman
DGGI’s Meerut Zonal Unit detected case of short payment of GST of Rs. 180 crores on composite supply of Works Contract Services where the taxable value was not shown correctly: CBIC Chairman
CBIC Chairman Weekly Communication to the Officrers
Government of ...
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GST: Aadhaar authentication for registered person
GST: Aadhaar authentication for registered person
Central Goods and Services Tax (Eighth Amendment) Rules, 2021.
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi
Notification No. 35/2021–Central Tax | Dated: 24th September, 2021
G.S.R. 659(E).—In exercise of the powers conferred by section ...
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GST: Alcohol-based hand sanitizer is merely a product recommended for use in hand hygiene practises
GST: Alcohol-based hand sanitizer is merely a product recommended for use in hand hygiene practises
IN THE APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA BENCH
D.P. NAGENDRA KUMAR, MEMBER & M.S. SRIKAR, MEMBER
Wipro Enterprises (P) Ltd., In re
KAR/AAAR/07/2021
30 June, 2021
Represented by: G. Shivdass, ...
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CBIC directed officers to take stock of the pending investigation cases & other cases which warrant issuance of show cause notices
CBIC directed officers to take stock of the pending investigation cases & other cases which warrant issuance of show cause notices
CBIC observed that several cases of GST evasion and fraudulent availment of ITC are detected from FY 2017-18 to ...
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