Clarification regarding determination of place of supply in various cases CircularNo. 203/15/2023-GST F. No. 20/06/22/2023-GST-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs, GST Policy Wing ***** New Delhi, dated the 27thOctober, 2023 Download Click here
Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 CircularNo. 202/14/2023-GST F.No. 20/06/22/2023-GST-CBEC Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and Customs GST Policy Wing ****** New Delhi, the 27thOctober, 202 Download Click here
“Advisory related to changes in GSTR-5A” 27/10/2023 “Notification 51/2023 dated 29.09.2023 has introduced Table 5B in GSTR 5A w. e. f 01.10.2023. In this notification, Table 5B has been introduced to report supplies made to Registered GSTINs (B2B supplies). This would be implemented shortly at GSTN and till such time, OIDARs are advised to file… Read More »
NEW GST Change from 26 Oct 2023 New Notification I GST Latest update I CA Satbir Singh
Notification No 52/2023 Central Tax MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 26th October, 2023 No. 52/2023 – Central Tax G.S.R. 798(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central… Read More »
The CBIC has issued a notification to provide that now suppliers can make supply on payment of IGST to SEZ units/developers as well. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 26th October, 2023 No. 05/2023 – Integrated Tax G.S.R. 797(E).— In exercise of the powers… Read More »
HIGH COURT OF KERALA Praveen Bhaskaran v. Union of India DINESH KUMAR SINGH, J. WP(C) NO. 30538 OF 2023 SEPTEMBER 20, 2023 P.N. Damodaran Namboodiri and Hrithwik D. Namboothiri, Advs. for the Petitioner. Arun Ajay Sankar for the Respondent. JUDGMENT Dated this the 20th day of September, 2023 1. The present writ petition has been filed under Article 226 of the Constitution of India… Read More »
15. In the case in hand, the petitioner has only brought on record the tax invoices, e-way bills, GR and payment through banking channel, but no such details such as payment of freight charges, acknowledgement of taking delivery of goods, toll receipts and payment thereof has been provided. Thus in the absence of these documents,… Read More »
GST Late Fees Expenses allowed in Income Tax : ITAT Further, it is noted that payments towards late fees for filing TCS/ GST Return is not an offence prohibited by law. For the above reasons, the ground no. 3 of the assessee is allowed IN THE ITAT JAIPUR BENCH ‘B’ Manglam Arts v. Principal Commissioner… Read More »
NEW GST Notice for LATE FEES ISSUED I CA Satbir Singh