MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 5th January, 2024 No. 03/2024- Central Tax S.O. 84(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,… Read More »
NEW CHANGE IN GST AND EWAY BILL FROM 1ST FEB 2024 & 1ST MARCH 2024 I GST LATEST UPDATE
Blocking the generation of E-Way Bill without e-Invoice/IRN details for B2B and B2E transactions for e-invoice enabled tax payers will be done from 1st March 2024. Background e-Invoice has been operationalised since October 2020 for the taxpayers with Annual Aggregate Turn Over (AATO) above Rs. 500 Crores and eventually in a phased manner, e-Invoice generation… Read More »
Bank account of assessee should be de-freezed since it filed appeal and deposited 10% of total outstanding demand: HC HIGH COURT OF MADRAS Jey Tech Moulds Dies v. Deputy Commissioner (GST)-II KRISHNAN RAMASAMY, J. W.P. NO. 33523 OF 2023 NOVEMBER 30, 2023 S. Madhusudanan for the Petitioner. T.N.C. Kaushik for the Respondent. ORDER 1. This Writ Petition has been… Read More »
HIGH COURT OF DELHI Aasanvish Technology (P.) Ltd. v. Director General of GST Intelligence VIBHU BAKHRU AND AMIT MAHAJAN, JJ. W.P.(C) NO. 15221 OF 2023 CM APPL. 60936, 60937 AND 60938 OF 2023 NOVEMBER 24, 2023 ORDER 1. The petitioner has filed the present petition impugning a Show Cause Notice dated 15-9-2023 (hereafter ‘impugned SCN’), raising several objections.… Read More »
HIGH COURT OF DELHI Varyam Dass Khurana v. Commissioner of GST, New Delhi VIBHU BAKHRU AND AMIT MAHAJAN, JJ. W.P.(C) NO. 15670 OF 2023 DECEMBER 5, 2023 Dinesh Mohan Sinha, Naresh Kumar Sharma, Rajeev Kumar Deora, Shiv Nath and Wakeel Kumar, Advs. for the Petitioner. Rajeev Aggarwal and Ms. Samridhi Vats, Advs. for the Respondent. ORDER 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned Additional Standing Counsel appearing for… Read More »
GSTR 1 CHANGED FROM 1ST JAN 2024 The GSTN added two new tables in GSTR-1 starting from January 2024 onwards. Table 14 – Supplies Made Through E-Commerce Operators (In this table, you can add details of taxable outward supplies made through e-commerce operator.) Table 15 – Supplies under Section 9(5) of the CGST Act (In… Read More »
Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 28thDecember, 2023No. 56/2023- Central Tax S.O. 5483(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services… Read More »
MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the29th December, 2023 S.O. 1(E).—In exercise of the powers conferred by the sub-section 3 of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the Ministry of Finance, Department of Revenue’s notification number S.O.1359(E), published in the… Read More »
Advisory on the functionalities available on the portal for the GTA taxpayers: 01/01/2024 Dear Taxpayers, The following Functionalities are made available on the portal for the GTA Taxpayers. Filing of Online Declaration in Annexure V and Annexure VI for the existing GTA Taxpayers: As per the Notification No. 06/2023-Central Tax (Rate), dated 26.07.2023, the option by GTA… Read More »