1. Introduction The Insolvency and the Bankruptcy Code, 2016 (hereinafter referred to…
Auctioning of right to collect charges for conducting pooja by religious institution is a service, taxed @ 18% GST
Auctioning for collection of vehicle entry fees for access to temple premises,…
Transitional Credit: Amid of contradictory judgements, Govt. notifies retrospective amendment to Section 140
CBIC has appointed May 18, 2020 from which retrospective amendment in Section…
Natural Justice in GST Laws
GST was introduced to relieve the consumer from the burden of cascading…
Penalty for Fake Entry, etc., in Books of Account
In the recent past after the launch of Goods & Services Tax…
Advance ruling application rejected for being incomplete & non-deposit of required fees
Where application filed by applicant seeking GST applicability on Medical Services with…
Sale of under construction building under ‘Business Transfer Agreement’ is supply of service, exempt from GST
Applicant carrying on business of constructing residential/commercial complexes and selling thereof, sold…
Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws
The Central Government vide Circular No. 137/07/2020-GST dated 13th April,2020, has issued clarifications in…
Authority to consider assessee request of refund of IGST paid on exports but failed to mention in shipping bills
Where assessee had exported goods after payment of IGST and it filed…
COVID-2019 Impact: Status of “10% ITC rule for availment of ITC”
According this Rule, a registered person can avail ITC in respect of…