Monthly Archives: November 2023

GST Registration can not be cancelled ab-initio due to non filing of GST return for 6 months : HC

By | November 18, 2023

Big Relief to GST Return Filer I GST latest update I CA Satbir Singh Download judgment  Click here SCN proposing to cancel petitioner’s GST registration did not set out date for personal hearing although it called upon petitioner to appear . SCN did not propose cancellation of GST registration with retrospective effect . order cancelling… Read More »

Category: GST

Notification No. 54/2023 Central Tax Biometric authentication has been extended to Andhra Pradesh

By | November 18, 2023

Biometric authentication has been extended to the applicants in the State of Andhra Pradesh, after Gujarat and Puducherry. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 17th November, 2023 No. 54/2023- Central Tax G.S.R. 846(E).—In pursuance of the powers conferred by sub-rule (4B) of rule 8… Read More »

Category: GST

Section 245 Income-tax Act 1961 : Set off and withholding of refunds in certain cases

By | November 16, 2023

Section 245 Income-tax Act 1961 1[Set off and withholding of refunds in certain cases. 245. 2(1)Where under any of the provisions of this Act, a refund becomes due or is found  to be due to any person, the Assessing Officer or Commissioner or Principal Commissioner or Chief Commissioner or Principal Chief Commissioner, as the case… Read More »

CBDT prescribes monetary limit of Rs. 10 lakh or more to withhold refund under Sec. 245(2)

By | November 16, 2023

CBDT prescribes monetary limit of Rs. 10 lakh or more to withhold refund under Sec. 245(2) The CBDT issued Instruction No. 02/2023 dated November 10, 2023 regarding the revision of timelines and monetary limits as well as revision of workflow in the matter of recording of reasons before withholding of refunds u/s 245(2) or the Income-tax Act,… Read More »

Eway Bill limit reduced to Rs 50000 in West Bengal w.e.f 01.12.2023 : Notification

By | November 16, 2023

GOVERNMENT OF WEST BENGAL DIRECTORATE COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 02/2023-C.T./GST Dated: 10.11.2023 In exercise of the powers conferred by sub-rule (14) of rule 138 of the West Bengal Goods and Services Tax Rules, 2017, the Commissioner, in consultation with the Principal Chief Commissioner… Read More »

Category: GST

23 E-Brochures under GST as on November 2023 released by CBIC

By | November 16, 2023

The Central Board of Indirect Taxes & Customs (“CBIC”), Department of Revenue, Ministry of Finance has released an updated 23 E-Brochures under GST as on November 2023. Overview of GST GST Benefits Latest Updates in GST Composition Levy Scheme QRMP Scheme Policy Initiatives for MSME Sector Casual Taxable Person Non-Resident Taxable Person (NRTP) e-Invoice Under… Read More »

Category: GST

Take Action against eligible taxpayer for non-issuance of e-invoices

By | November 15, 2023

Instruction F. No. CBIC- 20006/15/2023-GST Dated 18th October, 2023 Government of India Ministry of Finance, Department of Revenue Central Board Indirect Taxes & Customs GST Policy Wing To, All the Principal Chief Commissioners/Chief Commissioners of Central Tax. Madam/Sir, Subiect: Action in respect of non-issuance of e-invoices by notified class of taxpayers who are mandatorily required… Read More »