New Change in GST for Non Filer of GST Returns I CA Satbir Singh
New Change in GST for Non Filer of GST Returns I CA Satbir Singh Amendment to Finance Bill 2023 Download
Category Archives: GST
Amendment to Finance Bill 2023 Download
Amendment to Finance Bill 2023 Download Amendments to the Finance Bill, 2023 (as introduced in Lok Sabha). The Lok Sabha is scheduled to take up the Finance Bill on Friday, March 24, 2023 a list of business shows. The list of business for March 24, says: “Finance Minister Nirmala Sitharaman to move that the (Finance) Bill… Read More »
Advisory for the taxpayer wishing to register as “ One Person Company ” in GST
Advisory for the taxpayer wishing to register as “One Person Company” in GST 21/03/2023 As per provision of section 2(62) of The Companies Act, 2013 “One Person Company” is defined as a company which has only one person as member. Some issues have been raised by the persons registering as ‘One Person Company’ while they… Read More »
HSN Code Reporting in e-Invoice on IRPs Portal” in GST
HSN Code Reporting in e-Invoice on IRPs Portal” in GST 22/03/2023 Dear Taxpayers, 1. We would like to bring to your attention notification no. 78/2020 – Central Tax dated 15th October 2020. As per the above-said notification, it is now mandatory for taxpayers to report a minimum of six-digit valid HSN code for their outward… Read More »
GST Registration can not be cancelled on the ground that reply to SCN was not given : High Court
GST Registration can not be cancelled on the ground that reply to SCN was not given : High Court HIGH COURT OF ALLAHABAD Jai Bahadur Singh v. State of U.P. VIVEK CHAUDHARY, J. WRIT TAX NO. – 20 OF 2023 JANUARY 24, 2023 Shachindra Pratap Singh and Neeraj Kumar Rai for the Petitioner. C.S.C. for the Respondent. ORDER Vivek Chaudhary,… Read More »
GST Department will begin analysis of ITRs filed and MCA Filing
GST Department will begin analysis of ITRs filed and MCA Filing The GST department will soon begin analysing ITRs filed by businesses and professionals and also MCA filings to ascertain if the entities are adequately discharging their GST liability and widening the taxpayer base. Currently, there are 1.38 crore registered businesses and professionals under the… Read More »
NOC from another department can not be asked for revocation of cancellation of registration : High Court
NOC from another department can not be asked for revocation of cancellation of registration : High Court HIGH COURT OF DELHI Spinns International v. Principal Commissioner of Goods and Service Tax VIBHU BAKHRU AND AMIT MAHAJAN, JJ. W.P.(C) NO. 1989 OF 2023 FEBRUARY 15, 2023 P.R. Singh, Ms. Shalini Singh and Ms. Priyanka Goel, Advs. for the Petitioner. Aditya Singla, Sr. Standing… Read More »
Allow rectification of error in GSTR-1 as it will not cause any loss to department : High Court
Allow rectification of error in GSTR-1 as it will not cause any loss to department : High Court HIGH COURT OF ORISSA Y. B. Constructions (P.) Ltd. v. Union of India DR. S. MURALIDHAR, CJ. AND M.S. RAMAN , J. W.P.(C) NO.12232 OF 2021 FEBRUARY 22, 2023 Ms. K.R. choudhury, Adv. for the Appellant. Radheyshyam Chimanta for the Respondent. ORDER… Read More »
GST Payment due date for Quarterly Return Filers
GST Payment due date for Quarterly Return Filers The GST payment due dates for quarterly return filers depend on whether they have opted for the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme or not. Under this scheme, taxpayers can file GSTR-3B on a quarterly basis and pay tax every month using PMT-06 challan .… Read More »
GST Appeal filed offline due to technical glitch on GST portal can not be rejected : High Court
GST Appeal filed offline due to technical glitch on GST portal can not be rejected : High Court HIGH COURT OF ALLAHABAD Yash Kothari Public Charitable Trust v. State of U.P. ROHIT RANJAN AGARWAL, J. WRIT TAX NO. – 1027 OF 2022 JANUARY 16, 2023 Nishant Mishra for the Petitioner. C.S.C. for the Respondent. ORDER Rohit Ranjan Agarwal,… Read More »