E-way Bill blocking resumed w.e.f. 15th August 2021
Facility of blocking E-way bill generation had been temporarily suspended due to pandemic. After 15th August 2021, the System will check...
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Upload e-BRC for shipping bills on which RoSCTL has been claimed
All IECs/firms, who have been issued scrips under RoSCTL for shipping bills upto 31.03.2020, are requested to get the related e-BRCs...
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Meaning of ‘Restaurant’ under GST
The meaning of the restaurant is a place where meals are prepared and served to the customer - the respondent is running a bakery...
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No demand pending investigation proceedings
Telangana High Court held that advisory letters issued by department for payment of tax, interest and penalty under Section 74(5) of the...
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GSTN: New functionality on Annual Aggregate Turnover (AATO) deployed on GST Portal for taxpayers
GSTN has implemented a new functionality on taxpayers' dashboards with the following features: i. The taxpayers can now see the exact...
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Online Module for Deemed Exports
DGFT is introducing an online Deemed Exports Module on the DGFT website. Henceforth, the following applications are required to be...
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Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) - Threshold
Exemption to registered person whose aggregate turnover in FY 2020-21 is upto two crore rupees from filing annual return for the said FY....
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Delhi reconstitutes Authority for Advance Ruling (AAR)
Govt. of NCT of Delhi has reconstituted Authority for Advance Ruling (AAR) with immediate effect constituting Dr. Abhishek Chandra Gupta...
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GST registration for charitable trust supplying at cheaper rate
The Gujarat HC has held that ‘business’ u/s 2(17) of the CGST Act includes supply made by a charitable trust at a cheaper rate and...
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GST payable on discount reimbursed by supplier
Kerala Appellate AAR has held that consideration is inclusive of additional discount reimbursed by a company to its distributor and that...
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DGFT invites suggestions for new FTP (2021-26)
DGFT has invited suggestions for the New Foreign Trade Policy (2021-26) from all stakeholders including Export Promotion Councils (EPCs),...
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Clarification on GST on re-import of goods after repair
CBIC has clarified that re-import of goods sent abroad for repair attracts IGST on a value equal to the repair value, insurance and...
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Clarification on extension of limitation under GST laws
The CBIC has clarified the effect of the Supreme Court’s order on time limits prescribed under GST laws. (i) The extension of timelines...
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ITC available on inputs destroyed during manufacture
ITC is available to inputs destroyed/damaged to the extent of inputs damaged in transit or destroyed at intermediary stage of...
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Interpretation of ‘upto’ in exemption provision
Madras HC has in a writ petition interpreted the term ‘upto’ in an exemption provision to mean that would be available upto the sum...
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RMS implemented for processing of Duty Drawback claims
Second phase of RMS for export shipping bills with drawback claims initiated from 26th July, 2021. Post clearance audit (PCA) of the duty...
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Supply of material for offline tender: supply of services
Maharashtra AAR has held that the supply of printed material for purpose of offline tender amounts to supply of services, classifiable...
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Stay on parallel proceedings under section 6 of CGST Act
Rajasthan High Court has issued notice in a case of parallel proceedings under section 6 of the CGST Act,2017. The HC has also stayed...
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Distribution of CENVAT credit by ISD not mandatory
The Tribunal has held that non-distribution of CENVAT credit by Input Service Distributor is condonable as procedural lapse since rule 7...
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Absence of CA certificate not ground for rejection of claim
The Tribunal has held that the absence of CA certificate is not ground for rejection of application for refund of service tax paid on...
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