The Tax Talk

New functionality on Annual Aggregate Turnover (AATO) deployed on GST Portal for taxpayers.

July 28, 2021 0 Comments

New functionality on Annual Aggregate Turnover (AATO) deployed on GST Portal for taxpayers. 27/07/2021 GSTN has implemented a new functionality on taxpayers’ dashboards with the following features: The taxpayers can now see the exact Annual Aggregate Turnover (AATO) for the previous ...

GST

Non reflection in GSTR 2A cannot be the reason for denial of ITC

July 27, 2021 0 Comments

Non reflection in GSTR 2A cannot be the reason for denial of ITC Kerala High Court in the case of St. Joseph Tea Company Ltd. Vs State Tax Officer has concluded that non reflection in GSTR 2A cannot be the ...

GST

GST: Show cause notice on an assumption that the driver of the vehicle might have indulged in the past in contravention of the provisions of the Act and the Rules: Such show cause notice based on conjectures and surmises is not tenable

July 27, 2021 0 Comments

GST: Show cause notice on an assumption that the driver of the vehicle might have indulged in the past in contravention of the provisions of the Act and the Rules: Such show cause notice based on conjectures and surmises ...

GST

How to track GST Registration Application Status in Overview

July 26, 2021 0 Comments

How to track GST Registration Application Status in Overview 1. What are the different ways in which you can track the status of Registration Application? You can track the status of registration application in following ways: Pre-Login: You can track the ...

GST

How to submit Refund Pre-Application Form in GST

July 26, 2021 0 Comments

How to submit Refund Pre-Application Form in GST 1. What is Refund Pre-Application Form? Refund Pre-Application is a form, which need to be submitted by the taxpayers to provide certain information related to nature of business, Aadhaar Number, Income Tax details, ...

GST

GST registration required for Charitable Trust running medical store to give medicines without profit: Gujarat HC

July 24, 2021 0 Comments

GST registration required for Charitable Trust running medical store to give medicines without profit: Gujarat HC Nagri Eye Research Foundation v. Union of India - [2021] 128 taxmann.com 310 (Gujarat) Short Overview of the case: The petitioner was a registered charitable trust set ...

GST

Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4

July 23, 2021 0 Comments

Filing of Annual returns by composition taxpayers. - Negative Liability in GSTR-4 Filing of Annual returns by composition taxpayers. - Negative Liability in GSTR-4 Instances have come to notice where taxpayers are reporting negative liability appearing in their GSTR-4 Background: Since FY 2019-20, ...

GST

GST on Second Hand jewellery: AAR Karnataka

July 23, 2021 0 Comments

GST on Second Hand jewellery: . AAR Karnataka GST AAR Karnataka in the case of Aadhya Gold Private Limited has addressed the issue as to whether GST is to be paid only on the difference between the selling price and ...

GST

Applicability of GST on painting, old car, old jewellery, antique jewellery, old watches, antique watches, collectibles

July 23, 2021 0 Comments

Applicability of GST on painting, old car, old jewellery, antique jewellery, old watches, antique watches, collectibles GST AAR Maharashtra in Safset Agencies Private Ltd (Astaguru.com) [Advance Ruling No. GST-ARA- 86/2018- 19/B-7, Dated 15/01/2019] has given an important ruling on the applicability ...

GST

Clarification regardinq extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.

July 21, 2021 0 Comments

Clarification regardinq extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. CBIC-20006/10/2021 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing, New Delhi Circular No. 157/13/2021-GST | Dated the 20th July, ...

GST

GST leviable only on difference between selling and purchase price of second hand jewellery: AAR Karnataka

July 20, 2021 0 Comments

GST leviable only on difference between selling and purchase price of second hand jewellery: AAR Karnataka Authority for Advance Rulings, Karnataka Aadhya Gold (P.) Ltd., In re - [2021] 128 taxmann.com 254 (AAR - KARNATAKA) Short Overview of the Case: The applicant was engaged ...

GST

Steel companies demands for easing GST Burden on Scrap Metal used as Input

July 19, 2021 0 Comments

Steel companies demands for easing GST Burden on Scrap Metal used as Input

GST

The proceedings of cancellation of GST registration cannot be kept hanging fire on any pretext: A welcome judgement by Rajasthan HC

July 19, 2021 0 Comments

The proceedings of cancellation of GST registration cannot be kept hanging fire on any pretext: A welcome judgement by Rajasthan HC Rajasthan High Court in the case of Avon Udhyog Vs State of Rajasthan [S.B. Civil Writ Petition No. 7463/2021, ...

GST

GST Concessions to Jewellers dealing in Second hand jewellery of the customers

July 17, 2021 0 Comments

GST Concessions to Jewellers dealing in Second hand jewellery of the customers Aadhya Gold Private Limited (GST AAR Karnataka) [Advance Ruling No. KAR ADRG 35/2021, Dated 09/07/2021] GST AAR Karnataka it the case of Aadhya Gold Private Limited has rendered a ruling ...

GST

GST: The transaction of depositing timer by the applicant with the Government Timber depot for disposal would amount to “supply”

July 16, 2021 0 Comments

GST: The transaction of depositing timer by the applicant with the Government Timber depot for disposal would amount to "supply" IN THE AUTHORITY FOR ADVANCE RULING, KARNATAKA BENCH HARISH DHARNIA & RAVI PRASAD M.P. MEMBER Tata Coffee Ltd., In re Advance Ruling No. ...

GST

Know about the GST Council structure

July 13, 2021 0 Comments

Know about the GST Council structure As per Article 279A of the amended Constitution, the GST Council is a joint forum of the Centre and the States, and consists of the following members: - Union Finance Minister Chairperson The Union Minister of State, ...

GST

Module wise new functionalities deployed on the GST Portal for taxpayers

July 13, 2021 0 Comments

Module wise new functionalities deployed on the GST Portal for taxpayers 09/07/2021 Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, ...

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Category: GST

New functionality on Annual Aggregate Turnover (AATO) deployed on GST Portal for taxpayers.

Non reflection in GSTR 2A cannot be the reason for denial of ITC

GST: Show cause notice on an assumption that the driver of the vehicle might have indulged in the past in contravention of the provisions of the Act and the Rules: Such show cause notice based on conjectures and surmises is not tenable

How to track GST Registration Application Status in Overview

How to submit Refund Pre-Application Form in GST

GST registration required for Charitable Trust running medical store to give medicines without profit: Gujarat HC

Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4

GST on Second Hand jewellery: AAR Karnataka

Applicability of GST on painting, old car, old jewellery, antique jewellery, old watches, antique watches, collectibles

Clarification regardinq extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.

GST leviable only on difference between selling and purchase price of second hand jewellery: AAR Karnataka

Steel companies demands for easing GST Burden on Scrap Metal used as Input

The proceedings of cancellation of GST registration cannot be kept hanging fire on any pretext: A welcome judgement by Rajasthan HC

GST Concessions to Jewellers dealing in Second hand jewellery of the customers

GST: The transaction of depositing timer by the applicant with the Government Timber depot for disposal would amount to “supply”

Know about the GST Council structure

Module wise new functionalities deployed on the GST Portal for taxpayers

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