GST Show cause notice u/s 74(1) is invalid if relevant information not communicated : High Court HIGH COURT OF MADHYA PRADESH Balaji Electricals v. Appellate Authority & Joint Commissioner State Tax. SHEEL NAGU AND HIRDESH, JJ. WRIT PETITION NO. 6119 OF 2020 MAY 10, 2023 ORDER This writ petition filed under Article 226 of the Constitution of… Read More »
₹1,57,090 crore gross GST revenue collected for May 2023; clocks 12% Year-on-Year growth Monthly GST revenues more than ₹1.4 lakh crore for 14 months in a row, with ₹1.5 lakh crore crossed for the 5th time since inception of GST Revenue from import of goods 12% higher Y-o-Y; Domestic transactions (including import of services) revenue… Read More »
New Changes in GST Eway Bill Portal National Informatics Centre Latest Updates in e-Waybill system – Dated 29.05.2023 E-Waybill System is provisioned with following new features for the Enrolled Transporters, Common Enrolled Taxpayers. 1. De-registration for Transporters: The transporters registered in e-Waybill Portal using Enrolment (based on PAN) and no longer want to continue in… Read More »
Advisory on Filing of Declaration In Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge mechanism 30/05/2023 The GTAs, who commence business or cross registration threshold on or after 1st April, 2023, and wish to opt for payment of tax under forward charge mechanism are required to file their… Read More »
Advisory on due date extension of GST Returns for the state of Manipur 28/05/2023 1. Vide Notifications No. 11/2023 – Central Tax, 12/2023 – Central Tax and 13/2023 – Central Tax, all dated 24th May 2023, the Government has extended the due date of filing GSTR-1, GSTR-3B & GSTR-7 of April-2023 tax period till 31st… Read More »
How to remove additional place of business from GST registration you can remove the additional place of business from your GST registration by following these steps Log in to the GST portal using your GSTIN and password. Click on the “Services” tab and select “Registration” from the drop-down menu. Under the “Registration” menu, select “Amendment… Read More »
Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards F. No. CBIC-20006/04/2022-GST Government of India Ministry of Finance Department of Revenue Central Board Indirect Taxes & CustomsGST Policy Wing New Delhi, dated 26thMay, 2023 To, All the Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners /Commissioners of Central Tax All the Principal Directors General/ Directors… Read More »
Notification No 13/2023- Central Tax GSTR 7 Date Extended for April 2023 for Manipur NOTIFICATION New Delhi, the 24th May, 2023 No. 13/2023- Central Tax G.S.R. 386(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter… Read More »
Notification No 12/2023- Central Tax GSTR 3B Date Extended for April 2023 for Manipur NOTIFICATION New Delhi, the 24th May, 2023 No. 12/2023- Central Tax G.S.R. 385(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 »
Notification No 11/2023- Central Tax GSTR 1 Date Extended for April 2023 for Manipur MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 24th May, 2023 No. 11/2023- Central Tax G.S.R. 384(E).—In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read… Read More »