Taxcharcha

Category : GST

G.S.TGSTLatestRecent Case Laws

The Supreme Court affirms the decision of Madras High Court wherein it was held that Rule 89(5) does not restrict itself to ITC on goods but it also includes ITC on services while claiming refund under Inverted Duty Structure. (13-09-2021)

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Facts of the Case Writ petitions under Article 226 of the Constitution were instituted before the High Court of Gujarat and the High Court of...
GSTLatest

Clarification regarding extension of time limit to apply for revocation of cancellation of registration

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The Central Board of Indirect Taxes and Customs (CBIC) has issued the clarification on 6th September 2021 vide Circular No. 158/41/2021 – GST in which...
GSTLatest

Notification No. 34/2021 – Central Tax – Extension of timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act

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The CBIC vide Notificaiton No. 34/2021 – Central Tax has extended the time limit for making the application for revocation of cancellation of registration where...
GSTLatest

Clarification regarding GST rate on construction services provided to a Government entity in relation to construction such as Ropeway

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The CBIC vide Circular No. 152/08/2021 has clarified the rate of GST rate on the construction of Ropeway for the Turnkey projects to be 18%...
GSTLatest

Notification No. 02/2021 – Central Tax (Rate) – Allowing utilisation of ITC by Landowner promoter and change in GST rate of Maintenance, Repair and Overhaul services of ships and vessels

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The CBIC has issued the Notification No. 02/2021 – Central Tax (rate) in which the following changes have been issued:- a. Allowing the Landowner promoter...
GSTLatest

Notifications to give effect to the Recommendations of the 43rd GST Council Meeting

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The CBIC has issued the various Notifications on 01-06-2021 to give effect to the Recommendations of the 43rd GST Council Meeting. To view and download...
GSTLatest

Anyalysis of Recommendations of 43rd GST Council Meeting

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Amnesty scheme to provide relief to taxpayers regarding late fee for pending returns For furnishing the Form GSTR 3b for the period July 2017 to...