Daily Archives: January 6, 2024

GST demand for interest due to delayed payment not justified if GSTIN cancelled without Notice : Kerala High Court

By | January 6, 2024

HIGH COURT OF KERALA Hilton Garden INN v. Commissioner of Kerala Goods & Service tax DINESH KUMAR SINGH, J. WP(C) NO. 25069 OF 2023 NOVEMBER  23, 2023 Anil D. Nair, Telma Raju and Aaditya Nair, Advs. for the Petitioner. Sreelal N. Warrier for the Respondent. JUDGMENT 1. The present writ petition has been filed to set aside Exhibit P-14 order whereby petitioner has been… Read More »

Category: GST

NOTIFICATION NO. 02/2024 – CENTRAL TAX GST Annual return date extension for specified cases

By | January 6, 2024

NOTIFICATION New Delhi, the 5th January, 2024 NO. 02/2024 – CENTRAL TAX G.S.R. 31(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and… Read More »

Category: GST

Notification No. 01/2024 – CENTRAL TAX ; GSTR 3B date extension for Nov 2023 for specified cases

By | January 6, 2024

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 5th January, 2024 No. 01/2024 – CENTRAL TAX G.S.R. 30(E).—In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations… Read More »

Category: GST

Notificaiton No NO. 04/2024–CENTRAL TAX special procedure for Pan Masala and Tobacco manfacturer

By | January 6, 2024

NOTIFICATION New Delhi, the 5th January, 2024 NO. 04/2024–CENTRAL TAX S.O. 85(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the following special procedure… Read More »

Category: GST