DATED 28/02/2023

SUBJECT 49th Meeting of the GST Council 18th February, 2023 Contributed ByCA Vaibhav JainPartnervaibhavjain@mehragoelco.comAditi Khurana Article...

HELD THAT : LLP is treated as a “Body Corporate” for the purposes of GST Act and hence liable to pay tax on forward charge basis on supply of security services by it.

SUBJECT Advance Rullings - August 2022Contributed ByCA Shweta Dubey Deputy Manager – GST shwetadubey@mehragoelco.comCA Vaibhav...

Agreeing to the obligation to refrain from an act or to tolerate an act or a situation, or to do an act” has been specifically declared to be a supply of service in para 5 (e) of Schedule II of CGST Act if the same constitutes a “supply” within the meaning of the Act.

Consequently the facility for filing TRAN-1/ TRAN-2 or revising the earlier filed TRAN-1/TRAN-2 on the common portal by an aggrieved registered assessee will be made available by GSTN during the period from 01.10.2022 to 30.11.2022.

HELD THAT : Any enquiry initiated by the revenue after the date of application seeking advance ruling does not invalidate the application.

SUBJECT Amendment in GSTR-3B Table 4-Input Tax CreditNotification No14/2022- Central Tax dated 05th July, 2022 Circular No 170/02/2022 dated 06th...

SUBJECT GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT , 2017 -REG.INSTRUCTION NO: 03/2022-23(GST...

SUBJECTAdvance Rullings - July 2022Contributed ByCA Shweta Dubey Deputy Manager – GST shwetadubey@mehragoelco.comCA Vaibhav...