Tag Archives: GST

GSTR 9C issues clarified by GSTN

By | June 15, 2019

Issues reported in filing Form GSTR 9C by the taxpayers : Steps to be taken Taxpayers have reported some issues in filing their Form GSTR 9C, which are clarified below: Turnover for filing Form GSTR- 9C: Form GSTR-9C is to be filed by all those taxpayers whose aggregate turnover has exceeded Rs 2 crore in… Read More »

All About Trusts from Income Tax ,Accounting and GST Angle 2019 Book

By | June 13, 2019

ALL ABOUT TRUSTS FROM INCOME TAX, ACCOUNTING AND GST ANGLE 2019 Price Rs 1415 Click here to buy online Hardcover: 1325 pages Publisher: TAX PUBLISHERS; YEAR 2019 edition (1 January 2019) Firstever comprehensive Trusts Treatise from Income Tax, Accounting as well as GST perspective covering every practical aspect thereof. Convincingly plain, simple, useful, practical but sumptuously exhaustive… Read More »

Assessee can retain seized vehicle by furnishing bank guarantee for value of goods : HC

By | June 11, 2019

HIGH COURT OF KARNATAKA SRS Travels/Logistics v. Joint Commissioner of Commercial Taxes KRISHNA S. DIXIT, J. WRIT PETITION NO. 107016 OF 2019 (T-RES) APRIL  1, 2019 Sangram S. Kulkarni, Adv. for the Petitioner. Smt. Veena Hegde, AGA for the Respondent. ORDER 1. The challenge is to the order dated 11.03.2019 at Annexure-H purported to have been made under Section… Read More »

No Stay from arrest for GST evasion : Allahabad HC

By | June 8, 2019

Allahabad High Court Govind Enterprises Vs State of U.P.    Criminal Misc. Writ Petition No. – 7303 of 2019 Dated : 30/05/2019 Instant petition seeks quashing of first information report (for short FIR), dated 30.11.2018, lodged by Assistant Commissioner, Commercial Tax at police station Kosi Kalan, District Mathura, under Sections 420, 467, 468, 471, 34, 120-B… Read More »

No detention of goods After payment of GST & Penalty: HC

By | June 8, 2019

Gujarat High Court Shree Radhe Steel Vs  State of Gujarat No. Special Civil Application No. 7065 of 2019 Dated : 10/04/2019 1. A perusal of the Notice for Confiscation of Goods or Conveyance and Levy of Penalty under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant statutory provisions (Annexure-A to the… Read More »

6% GST Scheme

By | May 30, 2019

6% GST Scheme Notifications on 6% GST Scheme Notification No 2/2019 Central Tax (Rate) Dated 07.03.2019 : composition scheme for supplier of services @ 6% Removal of Difficulty Order No 3/2019 Central Tax Dated 08.03.2019 : Bill of Supply by person opting 6% GST Scheme Notification No 9/2019 Central Tax (Rate) Dated 29.03.2018 : Reversal… Read More »

No GST on supply from ‘ Duty Free’ shops : Allahabad High Court

By | May 27, 2019

The division bench of the Allahabad High Court has held that, Goods and Services Tax ( GST ) not leviable on duty free shops. The petitioner Mr. Atin Krishna submitted that due to the misinterpretation of the provisions of CGST/SGST/IGST Acts, the public exchequer is being made to suffer huge financial loss and therefore, it… Read More »

ITC on Building Repair & Furniture & Fixture for Hotel : AAR Ruling

By | May 19, 2019

Q1 Building Repair Work Q1.1 Whether GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building materials meant for repair of building shall be available for ITC? Answer- ITC will not be available to the extent of capitalization of building materials. Q1.2 Whether GST… Read More »