GST is a value added tax for the provision of goods and services at every stage of supply chain's distribution and production.
Filing a GST appeal before Appellate Authorities is a crucial step for taxpayers seeking resolution on disputed tax matters.
In this backdrop we are discussing, E-Way bill detention cases which are being handled by Industry as well as by consultants on a regular basis.
In a recent judgment by the Kerala High Court in the case of Kochi Medicals v. State Tax Officer, the court addressed the issue of mismatch between GST returns filed by a petitioner and the corresponding input tax credit available, highlighting the complexities faced by taxpayers during the initial stages of GST implementation.
When GST was introduced in the Country, the Government ensures either a reduction in GST rates and/ or allowed GST credit, which was not available in the pre-GST regime on various Goods or Services and wanted corresponding benefits as allowed to the Companies by forgone revenues on above account should be passed to the consumers.
SCNs for FY 17-18 and 18-19 are still not time-barred. All SCNs can be issued u/s 74
Section 75 of The CGST Act 2017 is a Code in Itself for invocation of Natural Justice in GST Cases
GST for footwear products now up to to Rs 2500 isat 5% while products priced above Rs 2500 increased to 18% from the existing 12%.
In a bid to curb revenue leakage within the tobacco manufacturing sector, the Indian government has introduced a significant amendment to the Central GST Act.
While Section 50 of The CGST Act was retrospectively amended to provide that there would be no interest liability on delayed filing of GSTR-3B to the extent of balance in The Electronic Credit Ledger
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