Blog
GST liability on renting of immovable property
The following documents may help determine the nature and use of the immovable property: (i) property tax demand notice; (ii) electricity bill; and (iii) agreement between the parties. Also, the reverse charge liability on commercial property (as laid in the table above) was introduced from 10.10.2024. Hence, registered persons may wonder whether tax is liable […]
GST electronic credit ledger blocking ur. 86A requires pre-decisional hearing: Kar. HC
[dated 03.04.2024, in K-9 Enterprises v. State of Karnataka, from Writ Appeal nos. 100425, 100426, 100427, 100428, 100429 and 100430 OF 2023 (T-Res)] The petitioner’s electronic credit ledger was blocked based on a field visit report, which indicated that suppliers were non-existent. This was challenged but the learned Single Judge rejected the petitioner’s contentions. In […]
GSTR-1 manual rectification permitted beyond limitation: Cal. HC
[dated 17.09.2024, in Nivriya India (P.) Ltd. v. Assistant Commissioner of State Tax, from WPA 14380 of 2024] While filling GSTR-1, the petitioner had inadvertently marked certain supplies as “without payment of IGST” instead of “with payment of IGST”. However, Form GSTR-3B was filed correctly, viz., with payment of IGST. Accordingly, refund was rejected. It […]