New Advisory on GST Eway Bill Generation I CA Satbir Singh Advisory for Taxpayers regarding Generation of EWB where the principal supply is Supply of services. 16/09/2021 1. Representations have been received from various trade bodies stating that they are not able to generate EWB bill for movement of those goods where their principle supply… Read More »
AUTHORITY FOR ADVANCE RULINGS WEST BENGAL Eastern Coalfields Ltd., In re BRAJESH KUMAR SINGH AND JOYJIT BANIK, MEMBER CASE NUMBER 08 OF 2021 & ORDER NUMBER 07/WBAAR/2021-22 AUGUST 9, 2021 Chanchal Kumar Chandra for the Applicant. Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods… Read More »
Reply GST Notice of Mismatch in GSTR 3B & GSTR 2A on GST portal I CA Satbir Singh
Reverse ITC on inputs used in Expired Cakes and Pastries : AAR AUTHORITY FOR ADVANCE RULINGS, GUJARAT Kanayalal Pahilajrai Balwani, In re SANJAY SAXENA AND ARUN RICHARD, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/16/2021 JUNE 30, 2021 Pravin Sahu, CA for the Applicant. RULING A. BRIEF FACTS 1. The applicant M/s. Kanayalal Pahilajrai Balwani, (Sidharth Foods), GSTIN 24AALPB4368H1ZS (hereinafter referred to as… Read More »
How to Reply GST Notice for Mismatch of GSTR 3B & GSTR 2A /2B I CA Satbir Singh
Facts of the case Petitioner has been charging Service Tax/GST at the rate of 18% on the monthly rent, but Respondent No. 1 has not been paying the said taxes. Notwithstanding the said default, Petitioner has been regularly depositing the taxes with the tax department. Our attention is drawn to the tabulation in the petition,… Read More »
“Whether in the facts and circumstances of the case, the promotional products/Materials and Marketing Items used by the Applicant in promoting their brand and marketing their products can be considered as “inputs” as defined under section 2(59) of the CGST Act, 2017 and GST paid on the same can be availed as input tax credit… Read More »
Authority of Advance Ruling Case Law : 127 Taxheal.com 45 Can the applicant claim Input Tax Credit in relation to CGST-SGST separately in debit notes issued by the supplier in current financial year i.e. 2020-21, towards the transactions for the period 2018-19?” Answer: The applicant cannot claim Input Tax Credit in relation to CGST-SGST separately in debit… Read More »
Circular No. 158/14/2021-GST CBIC clarifications for revocation of cancellation of registration Video explanation on Circular No 158/14/2021 GST : CBIC clarifications for revocation of cancellation of registration Read Circular No 158/14/2021 GST : CBIC clarifications for revocation of cancellation of registration File No. CBIC-20006/17/2021-GST Government of India Ministry of Finance Department of Revenue Central Board… Read More »
New GST order on Input tax Credit Reversal based on Letter of GST Officer Facts of the Case GST Officer issued letter stating that the petitioner had availed input tax credit on the basis of invoices issued by certain suppliers/firms. It is stated in the said letter that the investigations conducted by the departmental officials… Read More »