Union Budget 2023: Important changes proposed in CGST and IGST Acts:*
*-CGST Act.*
Sec 10 – Composition dealers of goods in 10(2)& 10(2(A) are allowed to sell through ECO
Sec 16 – Where the payment has not been made to the supplier ...
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The Blogs
GST Penalty on Transport of Goods without E-way Bill: An overview
GST Penalty on Transport of Goods without E-way Bill: An overview
If e-way bills are not generated where required for transporting of goods then it attracts the penalty under:
Section 122(1)(xiv) of CGST Act, 2017
- penalty higher of ₹ 10,000/- ...
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Different pertinent issues and its clarification under section 18(3) of CGST
Different pertinent issues and its clarification under section 18(3) of CGST
There are many confusion with respect to distribute of ITC if any event is taken under section 18(3) of CGST. The CBIC vide Circular No. 133 03/2020- GST dated ...
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Advance Ruling under GST
Advance Ruling under GST
Like in income tax act, any person can obtain advance ruling in GST on the issues where interpretation of law is required.
Meaning of advance ruling:
It is a written interpretation of tax laws
It is required ...
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Mumbai ITAT order on Bogus Purchases: Addition reduced to 3% from 12.5%
Mumbai ITAT order on Bogus Purchases: Addition reduced to 3% from 12.5%
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Transfer orders of CGST Officers of rank Additional and JT. Commissioners !!
Transfer orders of CGST Officers of rank Additional and JT. Commissioners !!
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Validity of Seizure of goods on allegation that goods were not accompanied by tax invoice and E-Way Bill
Validity of Seizure of goods on allegation that goods were not accompanied by tax invoice and E-Way Bill
2019 TaxPub(GST) 0262 (All-HC)
MKC Traders & Anr. v. State of U.P. & Ors.
CENTRAL GOODS AND SERVICES TAX ACT, 2017
--Seizure of goods--Allegation that goods ...
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And Note : Seizure notice issued to transporter for non-payment of tax on goods, was valid, even if he was not supplier of goods
Seizure notice issued to transporter for non-payment of tax on goods, was valid, even if he was not supplier of goods
High Court of Allahabad, Ashok Kumar Bhatia v. State of U.P. - [2019] 104 taxmann.com 453 (Allahabad)
The Competent Authority issued ...
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Background Material on GST Acts & Rules
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Exports procedures and rules under GST Definition of Exports:
Exports procedures and rules under GST Definition of Exports:
Government always promotes export the Goods or Services so that foreign exchange can be earned. one should know meaning of Export under GST. Export can be of goods or services or ...
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GST READY RECKONER
GST READY RECKONER
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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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