Monthly Archives: January 2021

Module wise new functionalities deployed on the GST Portal during October-December, 2020

By | January 22, 2021
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Module wise new functionalities deployed on the GST Portal during October-December, 2020 for taxpayers. 21/01/2021 Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund, other Miscellaneous topics. Various webinars are also conducted during the… Read More »

Category: GST

E-invoice in India under GST : Complete Note

By | January 21, 2021
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E-invoice in India (Updated as on 1.1.2021) Introduction The GST Council, in its 35th meeting held on 21stJune 2019, has recommended the introduction of electronic invoices (‘e-invoice’) in GST in a phased manner on a voluntary basis for online generation of B2B e-invoices from January 2020. As a result, a technical sub-group was constituted to… Read More »

Category: GST

GST on Recovery of Canteen Charges from Employees : Gujarat AAR

By | January 17, 2021
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GST on Recovery of Canteen charges from Employees AUTHORITY FOR ADVANCE RULINGS, GUJARAT Amneal Pharmaceuticals (P.) Ltd., In re SANJAY SAXENA AND MOHIT AGRAWAL, MEMBER ADVANCE RULING NO. GUJ./GAAR/R/50 OF 2020 JULY  30, 2020 Satyajit. D. Naik for the Appellant. RULING   BRIEF FACTS 1. The applicant submitted that they are a 100% EOU, carrying out canteen facilities through third… Read More »

One held by CGST Delhi officials for fraudulently passing on fake ITC of Rs 14.30 crore

By | January 16, 2021
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Ministry of Finance One held by CGST Delhi officials for fraudulently passing on fake ITC of Rs 14.30 crore Posted On: 15 JAN 2021 In the ongoing campaign against fake/bogus invoices and resultant availment of inadmissible ITC, officers of Central Goods and Service Tax (CGST) Commissionerate, Delhi (East) have detected a case of issue of… Read More »

Category: GST