Components of the definition of Plant and Machinery examined by AAR Madhya Pradesh in Atriwal Amusement Park case on 09-06-2020 for allowability of ITC to an amusement park
Section 17(5)(d) of CGST law restricts […]
Refund of Inverted Duty Structure to be allowed on Input services also
Gujrat High Court in VKC Footsteps India Private Limited on 24-07-2020 has pronounced as under:
1. Section 54(3) allows refund of any […]
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 […]
Whether Transfer of Development Rights is “Sale of Land”
Introduction
As per Paragraph 5 of Schedule III ‘sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building’ shall be tre […]
The relevant date for computation of time limit for the refund to be calculated from the last date of last month of the quarter
Karnataka High Court in Suretex Prophylactics India (P.) Ltd. [2020] 116 taxmann.com […]
Important Observations from Delhi High Court Judgment in Brand Equity
Important Observations from Delhi High Court Judgment in Brand Equity rendered on 05-05-2020 while directing the Union of India to accept the […]
Issues arising from Refund related Circular No. 135/05/2020 dated 31-03-2020
1. Bunching of Financial years has been allowed for the purpose of claiming refunds. Now, this may result in assessee having applied […]
Impact of Changes on 01-01-2020 on GST in J&K and Ladakh:
Note: 1. Jurisdictional tax officer of transferor and transferee state should should be informed about transfer of ITC along with copy of ITC and the […]
Implications of Notification 01/2020 dated 01-01-2020 on the various GST related provisions of Finance No. 2 Act 2019
Finance No.2 Act 2019 was enacted on 01-08-2019. GST related amendments are […]
There are few validation issues in ANX-1
1. State once selected in 3A of ANX-1 reappears in next selection also
2. Rate once selected also reappears in next selection too
3. Non marking of supply u/s 7 of […]
Introduction of New Returns Scheme:
A PPT by CA Vinamar Gupta. In this PPT he has covered the provisions related to new return of GST.
You can download it from the following link.
3rd Revised PPT on New R […]
Extension of Date of Filing GSTR 9 and 9C
Date for GSTR 9 and 9C for 2017-18 has been extended to 31-1-2020. Earlier Extensions for GSTR 9 and 9C are as under:
Area-based Excise Duty exemption does not cover exemption from Education Cess, NCCD
Analysis of Unicorn Industries [2019] 112 taxmann.com 127 (SC) 6-12- 2019
When a particular kind of duty is exempted, other […]
Introduction:
1. As per Rule 138E, non furnishing of CMP-08 for 2 consecutive quarters shall result in blocking of E way bill for Composition Dealers. CMP-08 for April to June 2019 was required to be filed till […]
Master Circular on refund
Circular No. 125/44/2019 – GST dated 18-11-2019: The circular aims at automating the entire refund process. Many a new concepts and procedures for refunds have been laid. At the same […]
Introduction:
Circulars are meant to clarify and simplify the law, but this has rarely been the case with GST circulars which though have, in their earnest attempt tried to explain the law have resulted in […]
Punjab and Haryana High Court has allowed all the tax payers to file or revise TRAN returns by 30-11-2019
In a landmark Judgment by Punjab and Haryana High Court on 4-11-2019 in Adfert Technologies (P.) Ltd, […]
AAR of Santosh Distributors Kerala: Reimbursement of discount is taxable:
Although Circular No. 105 dated 28-06-2019 has been withdrawn by Circular No. 112 dated 3-10-2019. But the ghost of Circular is not yet […]
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Read InterviewCA Vinamar Gupta wrote a new post, Components of the definition of Plant and Machinery examined by AAR Madhya Pradesh 17 hours ago
Components of the definition of Plant and Machinery examined by AAR Madhya Pradesh in Atriwal Amusement Park case on 09-06-2020 for allowability of ITC to an amusement park
Section 17(5)(d) of CGST law restricts […]
CA Vinamar Gupta wrote a new post, Refund of Inverted Duty Structure to be allowed on Input Services also 1 week, 4 days ago
Refund of Inverted Duty Structure to be allowed on Input services also
Gujrat High Court in VKC Footsteps India Private Limited on 24-07-2020 has pronounced as under:
1. Section 54(3) allows refund of any […]
CA Vinamar Gupta wrote a new post, Due Date for Composition Taxable Person 1 month ago
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 […]
CA Vinamar Gupta wrote a new post, Time Limits for certain actions (other than GSTR-1 and GSTR 3B) extended/not Extended 1 month, 1 week ago
Time Limits for certain actions (other than GSTR-1 and GSTR 3B) extended/not Extended
Action
Date Extended to
Notification/Circular
Filing of CMP-08 by Composition Taxable person for January to […]
CA Vinamar Gupta wrote a new post, Whether Transfer of Development Rights is “Sale of Land” 2 months, 2 weeks ago
Whether Transfer of Development Rights is “Sale of Land”
Introduction
As per Paragraph 5 of Schedule III ‘sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building’ shall be tre […]
CA Vinamar Gupta wrote a new post, The relevant date for computation of time limit for the refund to be calculated from the last date of last month of the quarter 2 months, 3 weeks ago
The relevant date for computation of time limit for the refund to be calculated from the last date of last month of the quarter
Karnataka High Court in Suretex Prophylactics India (P.) Ltd. [2020] 116 taxmann.com […]
CA Vinamar Gupta wrote a new post, Important Observations from Delhi High Court Judgment in Brand Equity 3 months ago
Important Observations from Delhi High Court Judgment in Brand Equity
Important Observations from Delhi High Court Judgment in Brand Equity rendered on 05-05-2020 while directing the Union of India to accept the […]
CA Vinamar Gupta wrote a new post, Issues arising from Refund related Circular No. 135/05/2020 dated 31-03-2020 4 months, 1 week ago
Issues arising from Refund related Circular No. 135/05/2020 dated 31-03-2020
1. Bunching of Financial years has been allowed for the purpose of claiming refunds. Now, this may result in assessee having applied […]
CA Vinamar Gupta wrote a new post, Impact of Changes on 01-01-2020 on GST in J&K and Ladakh 7 months, 1 week ago
Impact of Changes on 01-01-2020 on GST in J&K and Ladakh:
Note: 1. Jurisdictional tax officer of transferor and transferee state should should be informed about transfer of ITC along with copy of ITC and the […]
CA Vinamar Gupta wrote a new post, Implications of Notification 01/2020 dated 01-01-2020 7 months, 1 week ago
Implications of Notification 01/2020 dated 01-01-2020 on the various GST related provisions of Finance No. 2 Act 2019
Finance No.2 Act 2019 was enacted on 01-08-2019. GST related amendments are […]
CA Vinamar Gupta wrote a new post, There are few validation issues in ANX-1 7 months, 3 weeks ago
There are few validation issues in ANX-1
1. State once selected in 3A of ANX-1 reappears in next selection also
2. Rate once selected also reappears in next selection too
3. Non marking of supply u/s 7 of […]
CA Vinamar Gupta wrote a new post, Download PPT on Introduction of New Returns Scheme 7 months, 3 weeks ago
Introduction of New Returns Scheme:
A PPT by CA Vinamar Gupta. In this PPT he has covered the provisions related to new return of GST.
You can download it from the following link.
3rd Revised PPT on New R […]
CA Vinamar Gupta wrote a new post, Petitioner can not escape liability where GSTR-1 filed but GSTR 3B 7 months, 3 weeks ago
Petitioner can not escape liability where GSTR-1 filed but GSTR 3B not filed
Held by Madhya Pradesh High Court in Kabeer Reality (P.) Ltd. On 21-11-19* That filing of GSTR-1
but non filing of 3B has twin […]
CA Vinamar Gupta wrote a new post, 38th GST Council Meeting dated 18-12- 2019 7 months, 3 weeks ago
Extension of Date of Filing GSTR 9 and 9C
Date for GSTR 9 and 9C for 2017-18 has been extended to 31-1-2020. Earlier Extensions for GSTR 9 and 9C are as under:
GSTR-1
Late Fee Waiver […]
CA Vinamar Gupta wrote a new post, Area based Excise Duty exemption does not cover exemption from Education Cess, NCCD 8 months ago
Area-based Excise Duty exemption does not cover exemption from Education Cess, NCCD
Analysis of Unicorn Industries [2019] 112 taxmann.com 127 (SC) 6-12- 2019
When a particular kind of duty is exempted, other […]
CA Vinamar Gupta wrote a new post, Blocking of E way Bill w.e.f. 01-12-2019 8 months, 1 week ago
Introduction:
1. As per Rule 138E, non furnishing of CMP-08 for 2 consecutive quarters shall result in blocking of E way bill for Composition Dealers. CMP-08 for April to June 2019 was required to be filed till […]
CA Vinamar Gupta wrote a new post, Important Take aways from Master Circular on refund 8 months, 2 weeks ago
Master Circular on refund
Circular No. 125/44/2019 – GST dated 18-11-2019: The circular aims at automating the entire refund process. Many a new concepts and procedures for refunds have been laid. At the same […]
CA Vinamar Gupta wrote a new post, Conundrum of Circular clarifying 20% ITC restriction 9 months ago
Introduction:
Circulars are meant to clarify and simplify the law, but this has rarely been the case with GST circulars which though have, in their earnest attempt tried to explain the law have resulted in […]
CA Vinamar Gupta wrote a new post, Revise TRAN returns by 30-11-2019: P&H HC 9 months, 1 week ago
Punjab and Haryana High Court has allowed all the tax payers to file or revise TRAN returns by 30-11-2019
In a landmark Judgment by Punjab and Haryana High Court on 4-11-2019 in Adfert Technologies (P.) Ltd, […]
CA Vinamar Gupta wrote a new post, Reimbursement of discount is taxable under GST: AAR Kerala 9 months, 2 weeks ago
AAR of Santosh Distributors Kerala: Reimbursement of discount is taxable:
Although Circular No. 105 dated 28-06-2019 has been withdrawn by Circular No. 112 dated 3-10-2019. But the ghost of Circular is not yet […]