The Centre will work with states to frame a standard operating procedure (SOP) for existing arrest cases and will conduct a quarterly review of the risk-assessment process with states for goods and ...

Interest on Wrongly Availed ITC Must Be Computed from the Actual Date of Utilisation: Assessment Modified after Department Accepts Error under Rule 88B(3) Madras High Court Upholds Assessee’s Right to ...

Procedural Lapse in DRC-03A Filing No Ground for Rejection of Settlement Application under Section 128A Madras High Court Remands Matter and Permits Post-Facto Filing of DRC-03A AUTHOR: CA Atul Gupta ...

GSTAT Denies Construction ITC Despite Safari Retreats GSTAT Upholds Retrospective “Plant and Machinery” Amendment and the “Own Account” Test for Hotels & Resorts AUTHOR: CA Atul Gupta CASE: M/s Flora ...

An Indian company paying for overseas software, cloud storage or consulting services may soon have to report these ...

The Ministry of Finance has set a deadline for GST Network to ensure that necessary measures are taken to implement the process reforms introduced in the 57th GST Council meeting last week, sources ...

Deeper data analytics, leveraging technology, moving away from enforcement-led and intrusive actions, tracking taxpayers who do not pay tax in cash and using invoice matching are among the measures ...

A provisional goods and services tax (GST) refund on zero-rated supplies or on an inverted duty structure would not be released automatically if an earlier refund order is already in dispute, the ...

In this case, the petitioner approached the Gujarat High Court challenging an order passed in Form GST RFD-06 rejecting its refund claim for excess interest paid on delayed filing of GSTR-3B returns.

In this case, the applicant is an registered GST contractor, was awarded a contract by Ahmedabad Urban Development Authority (AUDA) for construction and five years’ operation and maintenance of a ...