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Articles by GST Plus

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Update on Circular 161 | Clarification on the interpretation of the term merely establishment of distinct person in relation to the export of services

  GST Plus    24 September 2021 at 09:01

The definition of ‘export of services' under clause (v) of Section 2(6) of the IGST Act places a condition that the services provided by an establishment of a person (entity) to another establishment of the same person (entity) cannot be treated as an export of service if they are considered as establishments of distinct persons as per Explanation 1 of Section 8 of IGST Act.

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Posted in GST |   93 Views


Updates on Circular 160 | Clarification in respect of the delinking of the time limit for availing of input tax credits on debit notes with that of the underlying invoice

  GST Plus    23 September 2021 at 09:25

Accordingly, the input tax credits on debit notes can be availed till the due date of furnishing GSTR-3B for the month of September, of subsequent financial year or filing of annual return.

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Posted in GST |   108 Views


Update on Circular 159 | Clarification on the scope of intermediary services

  GST Plus    22 September 2021 at 08:26

The Circular has clarified the prerequisites or characteristics for a service to be covered within the scope of intermediary services. 

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Posted in GST |   90 Views


Input tax credits on inputs used in manufacturing of cakes and pastries used for display cannot be availed

  GST Plus    21 September 2021 at 09:21

The applicant had sought an advance ruling on whether the reversal of input tax credit on goods used as raw material in manufacturing of cakes & pastries kept in display for use in course or furtherance of business is required.

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Posted in GST |   114 Views


45th GST Council meeting updates - Facilitating trade, streamlining compliances

  GST Plus    20 September 2021 at 08:54

The GST Council held its 45th meeting on 17 September 2021 wherein a range of taxpayer-friendly measures to facilitate trade, issuing clarifications to reduce the tax disputes to streamlining compliances and extending the exemption on COVID essential drugs were announced.

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Posted in GST |   93 Views


Advisory for Taxpayers regarding Generation of EWB where the principal supply is Supply of services

  GST Plus    17 September 2021 at 08:43

GSTN has issued an advisory clarifying that in cases where the principal supply is classifiable as a supply of service but also involves the movement of goods i..

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Posted in GST |   141 Views


Gujarat High Court lifts provisional attachment on property when order was passed without pending proceedings

  GST Plus    16 September 2021 at 08:57

Mahavir Enterprise (Gujarat High Court)The Gujarat High Court in its interim order has directed Assistant Commissioner of SalesT ax to lift the provisional atta..

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Posted in GST |   72 Views


GST registration cannot be cancelled for reasons beyond statutory provisions

  GST Plus    15 September 2021 at 09:25

The High Court of Kerala, whiledisposing the instant petition hasdeclared that the proper officer is not vestedwith any power to cancel registration of the taxpayer for reasons not prescribed underSection 29 (2) of the CGST Act & SGST Act.

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Posted in GST |   147 Views


Supreme Court upholds the validity of Rule 89(5)

  GST Plus    14 September 2021 at 09:08

Supreme Court has allowed an appeal filed by Centre against Gujarat High Court judgment in case of VKCFootsteps and has upheld the validity of Rule 89(5) restricting the refund of accumulated input tax credits on services on account of inverted duty structure.

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Posted in GST |   117 Views


Tax authorities can detain goods only for deliberate tax evasion and not for technical or minor defects

  GST Plus    10 September 2021 at 08:48

NE Equipment Solutions Pvt (Tripura High Court)In the case pertaining to release of the machinery intercepted by the GST authorities on the ground that the driv..

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Posted in GST |   111 Views