GST

GST on Director Remuneration     In the GST era, there has been lot of confusion regarding applicability of GST…

Freelancers Under GST – An overview     After the introduction of the Goods and Services Tax (GST), a broad…

5 Five Landmark Judgments on the Most Important issues under GST   Here is a compilation of 5 most important…

The GST Act mandates for a personal hearing if adverse decision is contemplated   The Calcutta High Court has emphasized in a…

E-commerce operator must register for Tax Collected at Source (TCS) under GST   A thorough analysis of Changejar Technologies Pvt.…

“Corporate Guarantee” and “Letter of Comfort” in GST   Recently, the Hon’ble ITAT Mumbai ruled* that the issuance of a…

BILL OF SUPPLY : AN OVERVIEW A business registered under GST issues a tax invoice to the buyer. Such an…

Registered Person is eligible for INPUT TAX CREDIT(ITC) even if the same is not claimed in GSTR 3B   Case…

Appellate authority has powers to condone the delay in filing appeal beyond four months: Calcutta HC   The Calcutta High…

Refund of accumulated ITC is admissible even if principal input & output have same GST but other inputs have different…

Request to amend/rectify Form GSTR-1 could not be rejected if wrong GSTIN mentioned inadvertently: HC   Star Engineers (I) (P.)…

GST Rate on Sale of Scrap Meterials   Though the sale of scrap or waste materials is liable to tax…

High Court allows the supplier to amend the errors in GSTR-1 due to which ITC was denied to the recipients…

AP AAR Applies GST on export of pre-packaged and labelled rice bags up to 25KG GST shall be assessed on…

GST on Transport   There are various GST rates, ranging from 0% to 18%, for the transportation of goods and…

ITC cannot be deniel based on non reflection in GSTR-2A The Hon’ble Kerala High Court in Diya Agencies v. The…

*GST PORTAL ADVISORY:* Enhanced E-Invoicing Initiatives & Launch of Enhanced E-invoice portal   The copy of the order is as under:…