Reimbursement of GST late fee by Rajasthan Govt F.17(137)ACCT/GST/2017/8289 Dated 10.03.2023 The Government of Rajasthan, Commercial Taxes Department has issued Guidelines vide Order No. F.17 (137) ACCT/GST/2017/8289 dated March 10, 2023 for reimbursement of late fee payable and deposited under Section 47 by the registered taxable person under the Rajasthan Goods and Services Tax Act, 2017 (“the… Read More »
Time-barred revocation application againt GST cancellation allowed by High Court HIGH COURT OF UTTARAKHAND Anand Prasad v. Commissioner of Staet Goods and Services Tax SANJAYA KUMAR MISHRA, J. WRIT PETITION NO. 3195 OF 2022 DECEMBER 12, 2022 Aashish Agarwal for the Petitioner. Tarun Lakhera for the Respondent. ORDER Sanjaya Kumar Mishra, J. – By filing this writ application, the… Read More »
Emsigner for GST This page includes the following sections: System Requirements for Accessing the GST Common Portal System Requirements for Usage of Digital Signature Certificate Downloading and Installing the Web Socket Installer 1. System Requirements for Accessing the GST Common Portal Desktop Browser: Microsoft Edge/ Chrome 49+ or Firefox 45+ Besides the above on browser… Read More »
Bulk GST number verification Bulk GST number verification is a process of verifying multiple GST numbers at the same time. It can help you to check the details and validity of GST numbers of your suppliers, customers, or vendors. on the GST Portal you can check single GSTIN at a time. Another way to do… Read More »
Advisory : GSTN launches e-invoice registration services with private IRPs 04/03/2023 In another step towards further digitization of the business process flow, GSTN has launched the e-invoice registration services through multiple private IRPs at the recommendation of the GST Council. Four private companies viz. ClearTax, Cygnet, E&Y and IRIS Business Ltd were empaneled by GSTN… Read More »
Summons can not be issued by CGST officer if SGST officer already initiated proceedings on same issue : High Court HIGH COURT OF MADRAS Tvl.Al-Madhina Steel Traders v. Superintendent/Intelligence Officer (ECM) ABDUL QUDDHOSE, J. W.P. NO.3110 OF 2023 W.M.P. NO.3177 OF 2023 FEBRUARY 7, 2023 D. Vijayakumar for the Petitioner. Sai Srujan Tayi and K. Vasantha Mala for the Respondent.… Read More »
Amendments pursuant to the recommendations of the 49th GST Council Meeting Pursuant to the recommendations made in the 49th GST Council meeting held on 18th February 2023, CBIC has notified the following amendments, applicable with effect from 1st March, 2023: 1. Notification No. 12/2017-CT(R) dt. 28.06.2017 which exempts services under GST, has been amended to exempt any authority, board or a… Read More »
SOP for Cancellation of GST Registration and for Repository of Non-genuine Taxpayers : Delhi Govt GOVT OF NCT OF DELHI DEPARTMENT OF TRADE & TAXES VYAPAR BHAWAN, IP ESTATE, NEW DELHI— 110002 (POLICY BRANCH) Circular No.F.3(479)GST/Policy/2023/346 Dated: 01.03.2023 Sub: Standard operating Procedure (SOP) for Cancellation of Registration and for Repository of Non-genuine Taxpayers. Background 1.1 GST… Read More »
In GST Inspection and Search, documents can be retained for 4.5 years plus 30 days : High Court There is a clear distinction brought about in the CGST Act, 2017 in case of inspection, search and seizure of ‘documents or books or things’ in contrast to seizure of ‘goods’. A perusal of sub-section 67(2) of the CGST Act, 2017… Read More »
Refund can not be rejected if name & GSTIN of supplier not mentioned by exporter in shipping bill : High Court HIGH COURT OF GUJARAT Apex Formulations (P.) Ltd. v. Union of India A.J. DESAI AND MS. NISHA M. THAKORE, JJ. R/SPECIAL CIVIL APPLICATION NO.9860 OF 2020 FEBRUARY 22, 2023 Uchit N. Sheth for the Petitioner. Ankit Shah and Priyank P… Read More »