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CGST Rule 107 : Certification of copies of the advance rulings
CGST Rule 107: Certification of copies of the advance rulings pronounced by the Appellate Authority CGST Rule 107 – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to- (a) the
Summons, Cross-Examination, And Arrest, Under CGST Act, 2017
Summons, Cross-Examination, And Arrest, Under CGST Act, 2017 As a prelude to initiation of action under Section 69 of Goods & Service Tax, 2017 (hereinafter called CGST Act) for the arrest of wrong-doer, there shall have to be “ reasons to believe” and in my
CGST Rule 39: Procedure for distribution of itc by ISD
CGST Rule 39: Procedure for distribution of input tax credit by Input Service Distributor CGST Rule 39- (1)An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,- (a) the input tax credit available for distribution in
CA Shafaly GirdharwalThe Authority For Advance Ruling In Karnataka In Case of M/s T & D Electricals
The Authority For Advance Ruling In Karnataka In Case of M/s T & D Electricals Whether A Contractor Is Required To Take Registration In A State In Which He Is Providing Works Contract Service. APPLICANT: M/S T& D Electricals, Jaipur, Rajasthan Facts of The Case:
CGST Rule 8: Application for registration
CGST Rule 8 Application for registration: CGST Rule 8 (1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online
CA Shafaly GirdharwalShow Cause Notice Under GST Regime
Show Cause Notice Under GST Regime Demand and recovery can be initiated for short-levy, non-levy, short paid, non-paid, erroneous refund, wrong availment, and incorrect utilization of input tax credit. All demand and recovery proceedings under GST start with the issuance of a show-cause notice. But
CGST Rule 106: Form and manner of appeal to the Appellate Authority for Advance Ruling
CGST Rule 106: Form and manner of appeal to the Appellate Authority for Advance Ruling CGST Rule 106 (1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST
Due Date for Composition Taxable Person
Due Date for Composition Taxable Person The dilemma about Due Dates for Compliances by Composition Taxable Persons [CMP-02, CMP-03, CMP-08, GSTR-4, and ITC-03] Notification 34/2020-CT dated 03-04-2019, extended the due date of quarterly payment of tax in case of composition taxable persons in Form CMP-08
Can Assessee Claim a Refund of Taxes Paid in Cash for Export of Goods Due to the Unavailability of Accumulated Transitional ITC at the Time of Supply.
Can assessee claim a refund of taxes paid in cash for export of goods due to the unavailability of accumulated transitional ITC at the time of supply. VISION DISTRIBUTION PRIVATE LTD. Vs COMMISSIONER, STATE GOODS & SERVICES TAX & ORS PETITIONER: Vision Distribution Pvt. Ltd.
Inspection, Search and Seizure- Legal Safeguards
Inspection, Search and Seizure- Legal Safeguards I have written an Article on Section 67 CGST Act on the issue of ” Inspection, Search and Seizure ” it’s meaning, scope, and jurisdiction. It also deals with various safeguards that are available to assessee with the help
Last date for April’s return for some taxpayers
Last date for April’s return without a late fee and interest: Today is the Last date for April’s return. As per the due dates chart of GST. Today is the last date to file the return of April month for some taxpayers. Taxpayers having a
Reference Material on GST Refunds by CBIC
Introduction Goods and Services Tax (GST) in India, is a form of a Value–Added Tax (VAT). The overarching purpose of GST was to impose a broad-based tax on Consumption. It is a destination-based consumption tax. The existing taxes before GST operated under the origin principle