Brief Facts The appellant is a unit operating in the Special Economic Zone (SEZ). It is engaged in export of…
Taxpayers often mix up credit / debit notes with amendments to tax invoices under the GST regime. Hence, the object…
Usually, business entities in the Fast-Moving Consumer Goods (FMCG) sector announce ‘buy one, get one free’ offers / schemes. These…
Service by way of renting of residential dwelling, for use as residence, is exempt from GST vide Entry 12 of…
Property owners collect security deposit from tenants while renting out immovable property. Such deposit is refundable (usually, with no interest)…
Even after crossing three years from the inception of GST law, some of the taxpayers assume that property tax can…
This post covers instances where GST refund can be withheld. The post, covering instances where tax and other dues can…
PROVISION IN LAW Tax and other dues payable by a registered person (viz., GSTIN holder) can be deducted by the…
In Re: Solize India Technologies Pvt. Ltd. - Order dated Apr.23, 2020 - Authority for Advance Rulings (Karnataka) Background: The…
In Re: Springfields (India) Distilleries - Ruling dated Jun.25, 2020 - Authority for Advance Rulings (Goa) Query/ies: Whether hand sanitisers…
In Re: Satyaja Infratech - Ruling dated Sep.20, 2019 - Authority for Advance Rulings (Gujarat) Background: The firm purchases land.…
In Re: Gubba Cold Storage Private Limited - Ruling dated Jan.04, 2020 - Authority for Advance Rulings (Telangana) Facts: The…
In Re: IZ-Kartex named after P.G Korobkov Ltd. - Ruling dated June 29, 2020 - Authority for Advance Rulings (West…
[Law stated in this post pertains to the period effective February 01, 2019. For the period July 01, 2017 till…
It is erroneous to construe amount of deposits / loans / advances extended as value of service. Rather, interest earned…
Bharti Airtel Ltd. v. Union of India – Judgment dated May 5, 2020 – High Court of Delhi Held: Rectification…
Supreme Court declined to interfere with High Court's Order, in favour of assessee unable to file TRAN1 due to technical…
In re: Dolphine Die Cast Private Limited – Ruling dated May 20, 2020 – Authority for Advance Rulings (Karnataka) Background:…
UNION OF INDIA V. BRAND EQUITY TREATIES LTD. - JUN.19, 2020 - SUPREME COURT Issue: Whether transitional credit can be…
Circular No.135/05/2020-GST dated March 31, 2020 clarifies certain aspects related to refund of GST. However, the said Circular is riddled…
Preamble Many taxpayers discharge their Goods and Services Tax (GST) liability under the Reverse Charge Mechanism (RCM), on being pointed…
[Reading this article in landscape mode (on mobile phone) is recommended for better experience] Reverse charge mechanism on ‘renting of…
[Reading this article in landscape mode (on mobile phone) is recommended for better experience. Also, an update to this post…
Paragraph 2.3 of Circular No.59/33/2018-GST dated September 4, 2018 allows refund of unutilised Input Tax Credit (ITC) in respect of…
There are instances where the 'Place of Supply' could be in India, even though the invoice is raised by…