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Multinational Company's Plea for Exemption Rejected:…

Tribunal's Failure to Consider Grounds Leads to Rejection…

These OT. Revision Petitions at the instance of the…

In the present case, taking note of the law laid down…

There is no dispute that Petitioner’s liability under…

There is merit in the submission of the appellant …

The crucial factor which was required to be taken …

No case for interference is made out in exercise of…

There appears to be certain doubts as regards what…

The appellant is merely stock transferring the goods…

On perusal of the materials available on record, it…

There is manifest violation of principles of natural…

The benefit of the Amnesty Scheme is available for…

The issue of recovery of the outstanding dues of the…

The sale made by the petitioner-ONGC to oil marketing…

It is noticed that the demand that was earlier confirmed…

Under Section 20 of the APGST Act there is power for…

This Court in case of J.K. CEMENT LTD. VERSUS STATE…

A reading of the Circular will clearly indicate that…

The invoices raised on the customers, for the services…

Designated Indian Carrier - M/s SNV Aviation Private Limited (Akasa Air). ...

Amendment in Fourth Schedule of Delhi Value Added Tax Act, 2004 ...

Seek to rescind the Notification No. F.3(107)/Fin.(Exp.-I)/2021-22/DS-I/295 dated the 10th November, 2021 ...

DVAT returns for the quarter ending 31.12.2021 in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures shall stand extended upto 12.02.2022 ...

Clarification on limitation period for Remand Back Cases U/s 34(2) of DVAT Act 2004 ...

Amendments in the Fourth Schedule of the Delhi Value Added Tax, 2004 ...

Amendment in Fourth Schedule of Delhi Value Added Tax Act, 2004 ...

Advised to adhere to the orders of the Hon'ble Supreme Court while dealing with the limitation period in respect of suo motu review, review, rectification, application and objection petition under the various provisions ...

Filling of online return for first quarter of 2021-22-extension of thereof. ...

Seeks to amend Sixth Schedule in the Delhi Value Added Tax Act, 2004 ...

Amendment in Fourth schedule of Delhi Value Added Tax, 2004 ...

Amendment in Fourth Schedule in Delhi Value Added Tax Act, 2004 ...

Circular regarding Order of Hon'ble Supreme Court dated 23-03-2020 for petition (civil) No. 3/2020. ...

Amendments in the Fourth Sechedule appended to S. No 12 and 13 ...

Regarding Assessment of pending cases of mismatch of Annexure 2A-2B under DVAT Act/Rules and pending Assessment of Central Forms (Form-9) under CST Act/Rules in respect of Financial Year 2015-16 ...

News & Views 
Article - Time Limit for Availing ITC under Reverse Charge Mechanism (RCM)
Article - Understanding Input Tax Credit (ITC) under GST: Rules & Benefits.
Article - Corporate Guarantee and GST
Article - “Control” under GST ACT, 2017
GST Refund Process for Canteen Store Department: Form GST RFD-10A
GST Council Newsletter June 2024
Interoperable services of E-Invoice-1 and E-Invoice-2 Systems
Article - FAQ on Taxability of ESOP/ESPP/RSU Provided by a Company to Its Employees Through Its Overseas Holding Company
Article - FAQ on Evidence of Compliance with Section 15(3)(b)(ii) of the CGST Act for Discounts Provided Through Credit Notes
Article - FAQ on Time Limit for Availment of Input Tax Credit (ITC) on RCM Supplies from Unregistered Persons
Article - FAQ on Valuation of Imported Services by Related Persons with Full Input Tax Credit (ITC) Eligibility
Article - FAQ on Place of Supply of Goods to Unregistered Persons under IGST Act
Article - FAQ on GST Liability and Input Tax Credit (ITC) for Warranty and Extended Warranty
Article - FAQ on Taxability of Loan Transactions between Overseas Affiliates and Indian Affiliates
Article - FAQ on Reduction of Government Litigation – Monetary Limits for Filing Appeals
Article - FAQ on Entitlement of Input Tax Credit (ITC) for Insurance Companies on Motor Vehicle Repair Expenses in Reimbursement Mode
Query - HSN Code for Old/Used Electrical Instruments and MCC Panels
Query - GST Applicability on Long-Term Lease and Annual Lease Payments
Query - Registration of Additional Places of Business in GST
Query GST Applicability on Rental Income for Commercial Property
AAR : Gujarat AAR Rules Canteen Services to Employees Not Supply, ITC Available to Extent of Cost Borne by Employer

AAR : Gujarat AAR Rules Indivisible Turnkey Contract Taxable as 'Works Contract', GST Payable on Advances

AAR : Gujarat AAR Allows Manufacturer to Claim ITC on Capitalized Electrical Transmission Equipment Later Transferred to DISCOM

HC : Madras HC Quashes IGST Refund Denial, Holds Procedural Irregularity Cannot Bar Legitimate Export Incentives

HC : Madras HC Rules Form ASMT-10 Notice Not Mandatory for Adjudication Even After Return Scrutiny

HC - Kerala HC Strikes Down GST Assessment Against Deceased Taxpayer, Clarifies Legal Heir Liability

HC - Kerala HC Upholds GST Portal's Validity for Order Communication, Dismisses Taxpayer's Appeal.

HC : Calcutta HC Allows Appeal Filing Against Ex-Parte Order Amidst GST Portal Confusion

HC : Calcutta HC Directs Authorities to Remain 'Un-influenced' by AAR Ruling, Remands Case for Fresh Consideration

HC : Allahabad HC Quashes Detention Order, Finds Typographical Error Bonafide and Lacks Cogent Material

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