GST: Everything to Know about Special Audit
As per Section 66 of CGST Act, Assistant Commissioner after taking approval of the Commissioner can direct the Registered Persons...
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Circular No. 120/39/2019- GST
F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) ***** Room No. 146G, North...
Circular No. 121/40/2019-GST
F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi,...
Circular 123/42/2019– GST
Subject: Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017 – reg. Copy of the Circular
Revisionary Authority under Section 108 of GST Act: Everything to Know
Section 108 allows appointment of Revisionary Authority to protect the interest of Revenue by the Government. In this regard, vide...
ITC Eligibility on Lease Hold Improvements
In the mall culture and capital light model, generally it happens that Big Corporates, Organisation do take property on long term lease...
Kerala HC held that 2A is not a necessary condition to avail ITC
Kerala HC in the case of Diya Agencies has held that non availability of ITC in 2A can not be a sole ground for denial of ITC. Department...
Circular No. 124/43/2019 - GST
CBEC-20/16/04/18-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy...
Circular No. 125/44/2019 - GST
Subject: Fully electronic refund process through FORM GST RFD-01 and single disbursement – regarding
Circular No. 126/45/2019-GST
F. No. 354/150/2019-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit **** North Block, New Delhi,...
Today's Top-10 Business Events in One Minute (20-09-2023)
1. Household Savings hit Decadal Lows •Net Financial Assets of Households have been declining consistently from 11.5% of GDP in FY 21 to...
GST is chargeable on Land Owner for sale of Flats Received from Developer under JDA
Karnataka Advance Ruling in the case of M/s Vinod Kumar Goyal has held that GST is chargeable on Sale of Flats Received from the...
Everything to Know About Appellate Procedure before Commissioner (Appeals) in GST
Section 107 of CGST Act read with Rule 109A of CGST Rules, appoints First Appellate Authority to hear the appeal of Tax Payer/Department...
Circular No. 127/46/2019 – GST
F. No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and...
Circular No.128/47/2019-GST
No. GST/INV/DIN/01/19-20 Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST-Investigation Wing...
Delhi HC while Allowing Refund to EOU, Reprimanded the Department
Delhi HC in the case of Xilinx India technology Services pvt ltd (WP 11413/2023) dated 01.09.2023, while allowing Refund to the EOU, also...
Circular No. 129/48/2019 - GST
CBEC-20/06/04/2019-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST...
Circular: F. No. 354/189/2019-TRU
Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi, Dated the _________, 2019...
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