GST Update

Legal Metrology - Impact of GST on unsold stock of pre-packaged commodities

Manufacturers, packers, or importers of pre-packaged commodities may declare revised MRP on unsold stock manufactured/ packed/ imported...

Expedite Pending GST Refund Claims

Decision to process pending refund claims has been taken with a view to provide immediate relief to the taxpayers in these difficult...

Inter-head cash balance transfer activated on GST Portal

Form PMT-09 for transfer of cash balance between various heads i.e. IGST, GST, SGST and Cess is live on GST Portal. Access at Services >...

CBIC Clarifications

Last date for filing LUT for FY 2020-21 extended upto 30th June 2020. Last date to deposit GST-TDS and file return in Form GSTR-7 for due...

GSTN Alert

Changes are being made in the credit utilization criteria in Form GSTR-6, filed by Input Service Distributors (ISDs). These changes are...

Omsai Professional Detective and Security Services - GSTAA

Section 39 of CGST Act read with Rule 61 CGST Rules does not envisage Form GSTR-3B but Form GSTR-3 return. GSTR-3 and GSTR-3B are two...

Steel Authority of India vs. CST- Delhi Tribunal

Branch office, Liaison office and Agency office are not a separate person for the purpose of Section 66A of Service Tax Law. Hence,...

Tarun Realtors Pvt. Ltd. Karnataka - AAAR

Admissibility of input tax credit on purchases of goods/ services used for installation of "plants and machinery" further used for...

CCT, Chennai vs. Ramco Cements Ltd. – Madras HC

Dealers should be allowed to continue CST registration and Authorities are directed to issue Form-C for inter-state procurement of...

Vidit Builders- AAR

Development of land for residential plots on the behest of land owner is a supply of service taxable under GST. Such activity not covered...

Measures announced amid COVID-19 by FM

GST Returns: Feb, March, and April 2020 GST Returns along with returns for Composition dealers extended up to 30th June 2020 in a...

Sutherland Mortgage Services – High Court Kerala

Section 97 CGST Act. Advance Ruling Authority can decide POS (place of supply) while deciding a larger issue of leviability of tax.

Refund related clarifications

Bunching of refund claims across Financial Years: Pursuant to the order of Hon’ble Delhi HC in the matter of M/s Pitambra Books Pvt....

Konkan LNG Private Limited - AAAR

Maharashtra AAAR held that ‘break water wall’ constructed on the sea to protect the ship from high waves does not qualify as ‘plant or...

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