Classification Issue in Job work related to Alcoholic Liquor for levy of GST
When it comes to classification of food or food products, it is a contentious issue for the purpose of levy...
Articles
Initiating Drop Proceeding by taxpayers
Advisory on “Initiating Drop Proceeding” by taxpayers 12/01/2023 Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of...
Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns
Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns 16/01/2023 Recently, a functionality of "Automated...
Advisory on taxpayers facing issue in filing GSTR-3B
Advisory on taxpayers facing issue in filing GSTR-3B 16/01/2023 According to Hon’ble Supreme Court’s directive filing of TRAN forms was...
Export of Goods and Service Against Letter of Undertaking
Any registered person availing the option to supply goods or services for export /SEZs without payment of integrated tax has...
GST Exemptions In Banking Industry (financial services)
In this article, we discuss various exemptions available under GST for availing banking services. Services provided by/to RBI All services...
RCM on supply of Security Services
Reverse Charge Liability on supply of security services (security personnel) Reverse charge mechanism (RCM) basically imposes the obligation on the...
Availability of ITC In Case of Transportation of Goods Outside India
Circular No. 184/16/2022-GST Dated 27th December, 2022 Supply of services by way of transportation of goods, including by mail or...
New GST Rule 37A – No immediate ITC reversal for suppliers failure to file GSTR-3B
With effect from December 26, 2022, Rule 37A of the CGST Rules 2017 has been added by the CBIC via...
CA Certificate Can Be Used For Clearing Difference in the ITC
1. The CBIC after taking into consideration the practical difficulty faced by the taxpayers, provides clarification to deal with the...