GST Litigation: What It Means and How Businesses Can Handle GST Disputes
Learn what GST litigation means, why GST disputes happen, common GST notices, appeal-related issues, and how expert guidance can help businesses respond correctly.
Can we still claim ITC of 2017-18?
ITC of 2017-18: Can we claim it till filing of annual return? The first year of GST. Can we claim the missed ITC? Last date to claim ITC for FY 2017-18. CBIC also clarified via press release that time limit in 16(4) is provided. Due
CA Shafaly GirdharwalOriginal Copy of GST AAR of M/s Chowgule & Co Pvt. Ltd.
In GST AAR on M/s Chowgule & Co Pvt. Ltd.,the applicant has the query regarding applicability of IGST on import of iron ore. Following is GST AAR of M/s Chowgule & Co Pvt. Ltd. Order of GST AAR on M/s Chowgule & Co Pvt. Ltd.
Last date of ITC is filing of annual return
The historical decision of Gujrat High court: In Case of AAP AND CO., CHARTERED ACCOUNTS THROU AUTHORISED PARTNER VersusUNION OF INDIA & 3 other(s) a deep discussion was done on various GST provisions. This is a historical case as it set aside the press release
CA Shafaly GirdharwalOriginal copy of order OF GST AAR of E-DP Marketing Private Limited
Introduction: This is an original copy of advance ruling of E-DP marketing private limited. PROCEEDINGS (Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017) 1. The present application has been
Clinical research is not Export: Cliantha AR
Introduction: Clinical research is a buzzing service in India. The supplier provides the services of clinical research for the recipient located outside India. In these services, various activities related to research are done. Now whether that service will be an export of service or not.
CA Shafaly Girdharwalcliantha research limited advance ruling
original copy of cliantha research limited advance ruling MAHARASHTRA AUTHORITY FOR ADVANCE RULING GST Bhavan, 8h floor, H-Wing, Mazgaon, Mumbai ~ 400010. (Constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFORE THE BENCH OF Shri B. Timothy, Addl. Commissioner of
Sanofi Advance ruling on ITC of free gifts
Introduction: Sanofi Advance ruling on ITC of free gifts given by Maharastra AAR is an important one. Here we will discuss Sanofi Advance ruling on ITC at length. This discussion is quite important for : Pharma sector companies FMCG companies Other companies using a lot
CA Shafaly GirdharwalOriginal copy GST AAR of Sanofi India limited
AAR of Sanofi India limited: This is one of the landmark AAR for promotional items and free gifts. In AAR of Sanofi India, limited detailed discussion was made on this issue. Order: The present application has been filed under section 97 of the Central Goods
Analysis of landmark HC decision for ITC of construction ( Safari retreats)
Introduction: Here I would like to mention the case of Safari Retreats, by Odhisha high court. This very important judgement clarified the situation of input tax credit for the situation covered by Clause”d” of section 17(5). After this section it was a common practice to
CA Shafaly GirdharwalAnalysis of writ petition of Safari retreats
Prayer Sought in Writ Petition of Safari retreats 1) An application for a declaration to the effect that Section 17(5)(d) of the Central Tax Goods & Service Tax Act, 2017 as well as of the Odisha GST Act, 2017 are not applicable to the petitioner
A Note on Order of utilization of Input Tax Credit
Order of Utilization as per Section 49(5) from 01.07.2017 to 31.01.2019: – utilization of input tax credit in GST is discussed in this article.The amount of input tax credit available in the electronic credit ledger of the registered person on account of–– (a) the integrated
Bhutan GST things you must know – May 2019
Following is the book about Bhutan GST. It covers all major portions related to Bhutan GST. 1. Basics of indirect taxation Taxes are typically a key source of revenues for Governments across the world. Taxes can be ‘direct’ taxes or ‘indirect’ taxes. 1.1 Direct Tax