Monthly Archives: March 2020

Registration of Trust can not be cancelled if carrying on activities as per its objects : HC

By | March 27, 2020
1 Comment

HIGH COURT OF BOMBAY Commissioner of Income Tax (Exemptions) v. Mumbai Metropolitan Region Development Authority UJJAL BHUYAN AND MILIND N. JADHAV, JJ. IT APPEAL (IT) NO. 2010 OF 2017 JANUARY  24, 2020 Ashok Kotangle and Prabhakar Ranshur, Advs. for the Appellant. S.E. Dastur, Sr. Adv. Madhur Agarwal and A.K. Jasani for the Respondent. JUDGMENT 1. Heard Mr. Ashok Kotangle, learned standing counsel, Revenue for the appellant;… Read More »

Refund IGST paid on ocean freight is allowed : HC

By | March 27, 2020
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Assessee to file refund application for IGST levied on ‘ocean freight’ component before Competent Authority: HC HIGH COURT OF GUJARAT Gokul Agro Resources Ltd. v. Union of India J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 1758 OF 2020 FEBRUARY  26, 2020 Uchit N. Sheth for the Petitioner. Nirzar S. Desai for the Respondent. ORDER J.B. Pardiwala,… Read More »

Change in CGST rate of goods : Notification No. 03/2020-Central Tax (Rate)

By | March 27, 2020
1 Comment

Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. The rate of 5% on handmade safety matches and 18% on other than handmade has been made removed and uniform rate of 12% has been notified for all types of safety matches. Also, telephones for cellular networks or other… Read More »

Notification No 02/2020- Central Tax (Rate) : GST Rates on MRO Services

By | March 27, 2020
1 Comment

Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue)… Read More »

Rule 96B of CGST Rules 2017 : Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised.

By | March 27, 2020
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Rule 96B of CGST Rules 2017 [Rule 96B Inserted by Notification No. 16/2020 – Central Tax New Delhi, 23rd March, 2020 ] “96B. Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised. (1) Where any refund of unutilised input tax credit on account… Read More »

Exemption from GST Audit FY 2018-19 I GSTR-9C I CA Satbir Singh

By | March 26, 2020
1 Comment

Exemption from GST Audit FY 2018-19 I GSTR-9C I CA Satbir Singh [ Proviso to Rule 80(3) of CGST Rules 2017 inserted by Notification No. 16/2020 – Central Tax Dated New Delhi, 23rd March, 2020  ] “Provided that every registered person whose aggregate turnover during the financial year 2018-2019 exceeds five crore rupees shall get… Read More »

Notice issued to Govt on Unsuccessful upload of Annual GST Return : HC

By | March 26, 2020
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Notice to GST Authorities issues where several attempts made by assesses to upload annual return were unsuccessful HIGH COURT OF DELHI Sales Tax Bar Association v. Union Of India VIPIN SANGHI AND SANJEEV NARULA, JJ. W.P. (C) NO. 10284 OF 2018 JANUARY  23, 2020 Puneet Agrawal, Sanjay Sharma, Ashok Sharma, Yuvraj Singh, H.C. Bhatia, Kumarji Bhatt, Saket Grover, Ms. Neetika Khanna, Suresh Agarwal, Naveen Kumar Upadhayay, Rakesh… Read More »