GST Registration Cancelled without issue of Show cause notice is invalid : High Court Download Decision Click here Facts of the Case Once Assessee himself as a partner of a partnership firm has submitted an application for cancellation of his GST registration, (30th may 2021) GST Registration cancelled after 30 days of filing application.… Read More »
GST Refund of TCS collected by E commerce Operator I CA Satbir Singh
GST Exemtption to Printing of Question paper for Education Board I CA Satbir Singh
GST collection for October 2021 registered the second highest since implementation of GST ₹ 1,30,127 crore gross GST revenue collected in October Revenues for the month of October 2021 are 24% higher than the GST revenues in the same month last year and 36% over 2019-20 Posted On: 01 NOV 2021 1:04PM by PIB Delhi… Read More »
GSTR 3B Rectification Decision by Supreme Court I CA Satbir Singh Facts of the Case Forms GSTR-2 and 3 could not be operationalized by the Government, the Government introduced Rule 61(5) (which was amended vide Notification No. 17/2017-Central Tax, dated 27-7-2017) and the Rule 61(6) in the CGST Rules, and provided for filing of monthly return in… Read More »
Notice under Section 74 can not be issued just mentioning of mismatch in GST Returns Facts of the case GST officer raised demand under section 74 because There is mismatch between GSTR-3B and GSTR 2A, A summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) of the JGST Rules,… Read More »
Availability of Input Tax Credit (ITC) for FY 2020-21 17/10/2021 1.As per Section 16(4) of CGST Act, 2017, no taxpayer shall take input tax credit in respect records (invoices and debit notes) for supply of goods or services (or both) for Financial Year 2020-21 after the due date of furnishing the return for the month… Read More »
New order on GST Summon , no need to appear personally : High Court Facts of the Case The precise contention of the learned counsel for the petitioner is that while appearing in response to a notice under Section 70 of the Central Goods and Services Tax Act, 2017 (for short the CGST Act), Section… Read More »
New Order on Blocking of ITC u/r 86A of GST I CA Satbir Singh Facts of the case Assistant Commissioner of GST & Central Excise is proposed a demand for recovery of certain sums of money, on the alleged ground of nonpayment of IGST on ocean freight charges; wrong/ excess availment of Input Tax Credit… Read More »
Pre-deposit for GST Appeal should be made from Cash Ledger Only Facts of the Case Ground-1 : GST Commissioner (appeal) rejected the appeal filed by the Petitioner under Section 107 (1) of the GST Act and holding that the appeals filed are defective since the Petitioner herein had made payment of the pre-deposit being… Read More »