HIGH COURT OF KERALA Hotel Harisree, Kilikolloor v. Assistant Commissioner (Assessment) DAMA SESHADRI NAIDU, J. W.P. (C) NO. 37273 OF 2018 NOVEMBER 16, 2018 Bobby John, Adv. for the Petitioner. Smt. M.M. Jasmine, GP for the Respondent. JUDGMENT 1. The petitioner, a registered dealer under the KGST Act on the rolls of the 1st respondent, questioned the Ext. P1 assessment… Read More »
HIGH COURT OF MADHYA PRADESH Vasu Clothing (P.) Ltd. v. Union of IndiaS.C. SHARMA AND VIRENDER SINGH, JJ. WRIT PETITION NO. 17999 OF 2018 DECEMBER 17, 2018 Vikram Nankani, Sr. Standing Counsel, Raktim Gogoi, Alok Barthwal, Kartikeya Singh and Varun Saluja, Ld. Counsel for the Petitioner. Prasanna Prasad, Ld. Counsel for the Respondent. ORDER 1. The petitioner before this Court is a Private Limited Company incorporated… Read More »
Paragraph 4 (1) of the impugned circular No.34/8/2018-GST dated 1.3.2018 to the extent the same reads as under is hereby struck down as being ultra vires the provisions of section 8 of the Central Goods and Services Tax Act, 2017 as well as Notification No.12/2017- CT (R ) serial No.25: Refer : GST Composite Supply… Read More »
Updated version of GST Concept and Status and PPT on GST Click here to download
Inadmissible Input Tax Credits (ITC) Under GST Section 17(5) of CGST Act 2017 has been amended by CGST (Amendment) Act 2018. Below is the summary of Inadmissible / Blocked Input Tax credits under GST Act, as per amended Section 17(5): Summary of Inadmissible / Blocked Input Tax credits under GST Clause ITC not available on Exceptions (a) Motor vehicles… Read More »
What is the Life of GST Input Tax Credit What is the Time limit to avail the Input Tax Credit ? A registered person is not entitled to avail input tax credit on tax invoice/ debit notes after the due date of furnishing of the return under section 39 for the month of September of… Read More »
New Functionality update on GST Portal: Appeal against the Advance Ruling given the Authority. Once an Advance Ruling is issued by the authority and if an applicant is aggrieved by such an advance ruling , they can file appeal beofre appellate authority in form GST ARA 03 Refer GST Advance Ruling : Free Study Material
How to file Income Tax Appeal Online – Form 35 to CIT (A) आयकर अपील ऑनलाइन कैसे फाइल करें Refer Income Tax Appeal : Free Study Material
GST Input tax Credit Set off Rules Changed from 01.02.2019 इनपुट टैक्स क्रेडिट नियम बदल दिया गया The criteria for setting off of Input Tax Credit (ITC) has been changed under GST thru Central Goods & Services Tax (Amendment) Act 2018, which has been made effective from 1st February 2019. As per old rules, following was the priority of set-off… Read More »
Notification No 8/2019 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]Government of IndiaMinistry of Finance(Department of Revenue)[Central Board of Indirect Taxes and Customs]Notification No 8/2019 – Central Tax New Delhi, the 8 th February, 2019 Seeks to extend the due date for furnishing of FORM… Read More »