ISSUE INVOLVED Whether interest is payable by Department on delay in discharging GST refund under Budgetary Support Scheme? {Section 54 of the CGST...
Budgets
RHC Global Exports (P.) Ltd v. Union of India
ISSUE INVOLVED Whether GST authorities can conduct search and seizure proceedings against an assessee operating in SEZ? {Section 8 and Section 13...
GST Puzzle Solved: Dharmendra M. Jani vs. Union of India Unravels Place of Supply and Intermediary Taxation
ISSUE INVOLVED Determining the place of supply of marketing and promotion services {Section 8 of IGST Act,2017}. Levy of GST on intermediary...
GST Rate Notifications
DATED 28/02/2023
49th Meeting of the GST Council 18th February, 2023
SUBJECT 49th Meeting of the GST Council 18th February, 2023 Contributed ByCA Vaibhav JainPartnervaibhavjain@mehragoelco.comAditi Khurana Article...
Whether LLP can be considered as a Body Corporate under the provisions of the GST Act, 2017 or not?
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.
GST Advance Rulings – August 2022
SUBJECT Advance Rullings - August 2022Contributed ByCA Shweta Dubey Deputy Manager – GST shwetadubey@mehragoelco.comCA Vaibhav...
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
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.
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.
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.
Can an application for advance ruling be rejected by the Authority on the grounds that notice was issued by the department after filing of application?
HELD THAT : Any enquiry initiated by the revenue after the date of application seeking advance ruling does not invalidate the application.