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AAAR: Breakwater is not 'plant and machinery' but a 'civil structure', not eligible for ITC
AAAR: Breakwater is not 'plant and machinery' but a 'civil structure', not eligible for ITC
Madras HC: GST Interest on Net Tax Liability
Madras HC Rules Interest Liability Arises Only on Cash Remitted for Discharge of Tax Liability
GSTR-3B and GSTR-1: Important Dates for availing benefit of Interest & Late Fees
Important Dates for filing GSTR-3B and GSTR-1 for availing benefit of Interest & Late Fees
HC: Department can recover GST dues against Chronic Defaulting Assessee
HC: Department can recover GST dues against Chronic Defaulting Assessee
GSTR-3B is now a return u/s 39: Retrospective amendment from 1st July 2017
One of the important amendments is made in Rule 61(5) of the CGST Rules which deals with the "Form and manner of submission of monthly return" and states that where the time limit for furnishing FORM GSTR-1 and FORM GSTR-2 has been extended, then the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR- 3B.
Delhi HC rules Central Excise Duty rebate claim filed after expiry of 1 year as ineligible
Delhi HC rules Central Excise Duty rebate claim filed after expiry of 1 year as ineligible
HC: Directs revenue to allow the petitioner to file GST TRAN-1
The Hon'ble HC, Calcutta in the matter of Mrinal Ghosh v. Union of India & Others [W.P. No. 9821 (W) of 2018 decided on November 21, 2019] directed the Revenue to allow the Petitioner to file GST TRAN-1 to enable him to obtain credit accrued in his favour prior to the transition.
Madras HC allows credit transition of cesses viz. EC, SHEC and KKC into GST
The Hon'ble HC, Madras in the matter of M/s Sutherland Global Services Private Limited v. Assistant Commissioner CGST and Central Excise, has allowed the writ petition challenging the denial of transitional credit of Education Cess ("EC"), Secondary and Higher Education Cess ("SHEC") and Krishi Kalyan Cess ("KKC") into GST regime through the TRAN-1 declaration.
Supply of repair services along with spare parts/ accessories is taxable at separate rates of GST: AAR
Supply of repair services along with spare parts/ accessories is taxable at separate rates of GST: AAR
GST not payable on volume discount where no GST adjustment is made: AAR
Synopsis: The Hon'ble AAR, Karnataka in the case of M/s Kwality Mobikes (P) Ltd. inAdvance Ruling No. KAR ADRG 7/2019 decided on September 24, 2019 has held tha...
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