SCN must clearly mention specific reason for which the action is being taken
Santosh Kumar Roy v. State of Jharkhand W.P.(T) No.4782 of 2022
SCN issued under Section 73(1) of the CGST Act is not mere a formality and the SCN ...
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The Blogs
Cases in various court against disallowance of ITC U/s 16(4)
Cases in various court against disallowance of ITC U/s 16(4)
Section 16(4) of CGST Act, 2017 is with regard to the Input Tax Credit Conditions. It was amended vide Notification No. 18/2022–Central Tax, Dated: 28.09.2022 by giving effect to amendments ...
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Issue of “Place of Supply” can not be decided by AAR
Issue of “Place of Supply” can not be decided by AAR
Tech Mech Global Interface Pvt. Ltd. (GST AAR Andhra Pradesh)
[ AAR No. 05 /AP/GST/2019]
An interesting issue arose before the AAR, Andhra Pradesh as the ‘place of supply’ of the liaison ...
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RATE OF TAX UNDER GST ON EXPENSES DEBITED TO TRADING, PROFIT & LOSS ACCOUNT
RATE OF TAX UNDER GST ON EXPENSES DEBITED TO TRADING, PROFIT & LOSS ACCOUNT
Nature of Expense
Rate of Tax
Whether regd supplier will levy tax
Reverse Chagre (If supply is unregd supplir)
Whether Eligible for Input Credit
Salary, Wages and Bonus paid to employee
0%
No
No
No
Electricity Bill
0%
No
No
No
Water Charges/Plain ...
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Background Material on GST Acts & Rules
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GST READY RECKONER
GST READY RECKONER
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Meaning of Job Work as per GST Law
(Circular issued by Board)
As Per Section 2 (68) of CGST Act, 2017, “Job work” means any treatment or process undertaken by a person on goods belonging to another registered person and expression “job worker” shall be constructed accordingly.
The registered ...
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GSTIN Sign board is mandatory
GSTIN Sign board
GSTIN Sign board - GST Department is visiting Business premises. To see if the GSTIN No is visible on Sign board of the Business premises.
Please get it affixed on Signboard and on the front door of Office.
Notice can ...
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WHAT IS AN E-WAY BILL?
E-WAY BILL
E-Way Bill is an electronic way bill for movement of goods which can be generate on the e-Way Bill Portal. Transport of goods of more than Rs 50,000 in value cannot be make by a registere person without an ...
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FAIR GAME – COMPLIANCE RATING FOR BOTH TAXPAYER AND TAX COLLECTOR !
compliance rating
FAIR GAME - COMPLIANCE RATING FOR BOTH TAXPAYER AND
TAX COLLECTOR !
Revenue secretary Hasmukh Adhia said that system of GST compliance rating will be introduced for every trader and business, where they will be rated based on their track ...
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