17th August, 2021
Is RoDTEP Scheme A New MEIS?
Articles
August 2021
11th August, 2021
Denial of Cenvat Credit on recommendation by DGCEI not justifiable. Statement should be cross examined before passing of any order.
11th August, 2021
Input tax creditreversal not requiredfor inherent loss of inputsoccurred during the manufacturing process
May 2021
14th June, 2021
In a landmark Judgement the Madras High Court hold that a contract price comprises of three components viz. cost factors, profit margin and tax component, thus the value of tax component on account of GST should be fully paid back to the contractor
31st May, 2021
Highlights of 43rd GST Council meeting
28th May, 2021
Interest on delayed payment of refund is applicable after three months of receipt of application as per the statutory provisions, delayed on account of show cause and other legal proceedings, even though unintentional shall be considered for delay payment
21st May, 2021
Relief measure undertaken to provide benefit to the taxpayer
7th May, 2021
Relaxation on interest rate for the month
April 2021
23th April, 2021
GST CUSTOMS DGFT Updates PMT
12th April, 2021
GST CUSTOMS DGFT Updates
12th April, 2021
Parallel proceedings by Central & State Tax Authorities cannot be initiated at the same time
7th April, 2021
Supreme Court holds issuance of SCN by DRI Officers under Customs is invalid
February 2021
18th February, 2021
Cabinet Approves PLI Scheme for Telecom Sector
12th February, 2021
Odisha High Court grants bail in the matter of input tax credit on fake invoice, on the ground that unless accused is considered guilty, it is difficult to pre-judge a bail application and keep accused in Custody
3rd February, 2021
Union Budget 2021
3rd February, 2021
Denial of input tax credit on account of limitation under Section 16(4)
December 2020
11th December, 2020
Foreign Trade in New IT Environment
November 2020
2nd November, 2020
Provisional Attachment of Property under GST1
2nd November, 2020
Availment & utilization of EC, SHEC & KKC under GST through transition of un-utilized Input Tax Credit shall not be allowed – Divisional Bench of Madras High Court setting aside single judge bench decision1
October 2020
16th October, 2020
Steel Procurement by Micro, Small and Medium Enterprises (members of EEPC) under Foreign Trade Policy
15th October, 2020
SEZ is entitled for refund of ITC distributed by ISD1
9th October, 2020
Changes in ICES For MOOWR and Certificate of Origin
6th October, 2020
Steel Import Monitoring System (SIMS)
1st October, 2020
Madras High Court denies refund of input services under inverted duty structure
September 2020
24th September, 2020
Manufacture and Other Operations in a Special Warehouse Regulations, 2020
15th September, 2020
Writ filed against denial of Input tax credit under Section 17(5)(c) & 17(5)(d) of CGST on the basis of constitutional validity and legality
14th September, 2020
Non imposition of penalty retrospectively in case of violation of Anti-Profiteering provision1
14th September, 2020
Delhi High Court dismissed writ, not to interfere the policy decision of the Government of India
9th September, 2020
Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020
August 2020
14th August, 2020
Turant customs- a solution for speedy clearance of goods
12th August, 2020
Intermediary services in cross border transactions shall be liable to CGST & SGST and shall not be considered as export.1
12th August, 2020
Facility to discharge tax on installment basis where tax liability is admitted by tax payer along with interest.1
8th August, 2020
Gujarat High Courts allows refund of accumulated input tax credit on account of input service under inverted duty structure 1
July 2020
22nd July, 2020
Maintenance and Repair Contract undertaken by an Indian branch of foreign company in India not to be considered as import of service and GST required to be discharged under forward charge mechanism by supplier1
14th July, 2020
Maintenance and Repair Contract undertaken by an Indian branch of foreign company in India not to be considered as import of service and GST required to be discharged under forward charge mechanism by supplier1
13th July, 2020
Writ petition cannot be sustained wherein the remedy of filing appeal available before Appellate Authority. 1
10th July, 2020
Input Tax Credit not admissible on inputs and inputs services used in construction of commercial immovable property subsequently used for renting. 1
6th July, 2020
Fortnightly EXIM Updates covering Customs and FTP
June 2020
26th June, 2020
Notifications with respect to due dates, late fee waiver and Clarification for calculation of late fees and Interest1
26th June, 2020
Nation-wide webinar on Govt. new policies, relaxation, deadlines etc. of GST/FTP/Customs
17th June, 2020
IGST is chargeable on ex-factory supplies
15th June, 2020
Compensation Cess not to be set off from Clean Energy Cess
13th June, 2020
Law/Procedural changes recommended at the 40th GST Council Meeting
12th June, 2020
Activity of development of land by developer liable to tax under GST as supply of service 1
08th June, 2020
Brand Rate Admissibility for Merchant Exporters
May 2020
April 2020
30th April, 2020
Guidelines for conducting personal hearing in virtual mode
27th April, 2020
GST department cannot raise demands for period before the takeover after finalisation of resolution plan.1
14th April, 2020
Clarification with respect to challenges faced by taxpayers in adhering to the compliance requirements under GST1
6th April, 2020
Notifications and Circulars issued to provide relief to taxpayers in view of spread of COVID – 19
6th April, 2020
Relaxation in furnishing of Bond as per the Customs Act during the Lockdown period
6th April, 2020
Allowing clubbing of refund application and also imposing certain restrictions on gst refunds
4th April, 2020
Extension of foreign trade policy 2015-20 to 31.03.2021
31st March, 2020
Detailed analysis of the recent notifications and circulars
31st March, 2020
Input Tax Credit in respect of goods purchased and works contract services used for construction and maintenance of warehouse are restricted services
27th March, 2020
Significant Amendment In Refund Rules Under The CGST Rules, 2017
14th March, 2020
Input Tax Credit in respect of installation and erection of Lift cannot be claimed as these are works contract service and lifts becomes integral part of Building, being an immovable property, hence restriction specified under Section 17 applies.
12th March, 2020
Tribunal restored their earlier order based on subsequent judgement of Hon’ble Apex Court, Can such change of opinion of law vide subsequent judgment of Supreme Court be taken as a mistake apparent on the face of record to reopen a concluded appeal by invoking Section 35C(2) of the Central Excise Act – Kerela High Court hold that settled position attained through disposal of an appeal cannot be unsettled on a ground of mistake apparent on face of records.
February 2020
20th February, 2020
Supreme Court disposes multiple pending petitions holding that interim orders passed by High Court are contrary to statutory provisions of CGST Act and thus High Court have no powers to take decision under writ jurisdiction in respect of seized goods and release thereof.
14th February, 2020
The taxability dispute on ocean freight has been finally decided by the Gujarat High Court, which held that taxing ocean freight is ultra vires and leads to double-taxation
January 2020
December 2019
28th December, 2019
Recovery proceedings under Section 79 of CGST Act, 2017 is justified without determination of tax under Section 73 of the said Act in cases wherein such tax has been determined on self assessment basis under GSTR 1 filed by the Appellant.–Madhya Pradesh High Court dismissed writ filed by the Appellant. 1
28th December, 2019
Principles of natural justice must be followed in case of any penal action taken against petitioner whether there is any provision under Act or not. Recovery proceedings without issuance of show cause notice or adjudication process is not justified 1
13th December, 2019
CBIC withdraws Circular on the scope of information technology-enabled services (ITeS) 1
13th December, 2019
Interest on delayed payment of interest under Indirect taxation allowed even though there is no specific provisions in the law. The Tribunal replying on Apex Court judgement under different statute hold that even though there is no provision for interest on delayed interest, that does not mean that there is any bar or prohibition for granting the same 1
November 2019
25th November, 2019
Cenvat credit cannot be denied on the value written off in the books even though the inputs got obsolete since the same were lying in the factory1. The position changed only after 01.03.2011 with amendment in the statute.
25th November, 2019
Credit admissible on cement as filling of the open ore pits with cement was a mandatory pre- requisite to extract ore.1
20th November, 2019
Demand of 6% of value of exempted supply cannot be made when proportionate credit of common inputs/input services reversed/paid 1
19th November, 2019
Larger period of limitation cannot be invoked when the facts are known from the records maintained by the Appellant 1
15th November, 2019
No circulars can override the Rules as well as the law laid down by the Hon’ble Supreme Court decisions1
13th November, 2019
Generation and quoting of Document Identification Number on any communication issued by the officers of CBIC to tax payers – To bring transparency and accountability in indirect tax administration
06th November, 2019
Credit is allowed on structures used for support of underground mines as it is a statutory and safety requirement, mere reference to the definition to determine such structural support as being civil structure is immaterial, it is relevant to ascertain functionality before allowing or disallowing credit.
October 2019
September 2019
August 2019
26th August, 2019
Cenvat credit of duties paid by an assessee upon de-bonding, admissible on inputs and capital goods
22nd August, 2019
Procedure for obtaining Additional MEIS - No Incentive Certificate for Re-import of Exported Goods
1st August, 2019
Release of bond and bank guarantee pending in customs for importers/exporters who had availed advance authorization bearing notification number of physical exports instead of deemed exports
July 2019
25th July, 2019
Relief to Service Exporters seeking GST Refunds
22nd July, 2019
Introduction of customs inland manifest (cim) for e-sealed export cargo
22nd July, 2019
A wind of relief for innocent buyers for non-payment of Tax by their defaulting sellers.
No relief to GST evaders from Prosecution
5th July, 2019
Recent clarifications regarding GSTR 9- Annual Returns and GSTR 9C- Reconciliation Statement
3rd July, 2019
Recent Amendments in GST
June 2019
22th June, 2019
Introduction of Checks by Government to counter bogus IGST Refund claims
March 2019
25th March, 2019
Note on applicability of IGST on Ocean Freight
March 2019
4th March, 2019
Discontinuation of physical copy of Advance/ EPCG Authorization with effect from 01.03.2019
February 2019
7th February, 2019
Guidelines to implement hassle free IGST refund mechanism
January 2019
15th January, 2018
Tax Alert on circular 79-GST
October 2018
13th October, 2018
Retrospective Amendment Impacting Advance Authorisation, EPCG License Holders & EOU/STP/EHTP for Refund of IGST- Now Corrected and Settled
08th October, 2018
GST on Royalty paid to the State Government for availing mining rights
September 2018
20th September, 2018
Retrospective Amendment for IGST Refund
18th September, 2018
Recent Amendments in GST Laws – September, 2018
15th September, 2018
TDS Provisions under GST law
05th September, 2018
Applicability of GST on Liquidated Damages/Recovery/Penalty retained by the Clients for non fulfilment of contractual obligation
August 2018
06th August, 2018
Implementation of Key Amendments Proposed in 28th GST Council Meeting
July 2018
26th July, 2018
Taxability of Construction Service under GST on Composite Supply of Land and Building
23rd July, 2018
Recommendations in 28th GST Council Meeting held on 21-07-2018
13th July, 2018
E-Way Bill Exempt in West Bengal in case of Movement of Goods for Job Work1
June 2018
26th June, 2018
Synopsis of Inspection and Detention Procedure During Movement of Goods under GST
22nd June, 2018
Introduction of RFID seals for cargo to be deposited in warehouse
21st June, 2018
Summary of Clarifications issued by Government of India1
May 2018
31st May, 2018
IGST Refund in cases wherein records transmitted from GSTN to Customs EDI System
March 2018
14th March, 2018
Amendments to E-way Bill Rules
February 2018
7th February, 2018
Changes in indirect taxes as per the new finance bill, 2018
January 2018
25th January, 2018
Key Amendments in 25th GST Council Meeting
November 2017
17th November, 2017
Manual Refund Application for exporters - New Guidelines
October 2017
30th October, 2017
Recent amendments in GST
23rd October, 2017
Deemed Export
16th October, 2017
Key Amendments in 22nd Meeting of GST Council
11th October, 2017
An Exporters Guide under GST Regime
4th October, 2017
Recent Amendments in GST
3rd October, 2017
Restriction on manner of utilization of Credit challenged before Delhi High Court – Writ admitted
September 2017
25th September, 2017
Clarifications on Electronic sealing of Containers
22nd September, 2017
TRAN 1- New Clarification
20th September, 2017
28th September is the last date for TRAN 1
19th September, 2017
Goods and Transport Agency (GTA) under new tax regime,GST
19th September, 2017
E Cess and SH Cess: Can these be claimed as credit under GST?
19th September, 2017
Self sealing of containers
13th September, 2017
Recommendation and extension in timeline for submission of GST returns
7th September, 2017
Introduction of E-way bill, an improvement over its former
6th September, 2017
Guide to Exporters to prepare right documents
August 2017
25th August, 2017
Concessional rate of tax for certain category of services
19th August, 2017
Transition credit allowed in GSTR-3B
July 2017
20th July, 2017
Provisions of refund on goods exported under GST
13th July, 2017
Analysis of important FAQ clarified by CBEC
June 2017
28th June, 2017
Powers of the officers for the provisions relating to Registration and Composition Levy
26th June, 2017
GST Rollout and significant changes in Customs
May 2017
5th May, 2017
Meaning and Scope of Supply under GST
April 2017
14th April, 2017
GST Implementation - Selecting Right Partners
