In recent ruling issued by Karnataka AAR in case of M/s Coffee Day Global Ltd, it is held that the supply of non-alcoholic beverages or ingredients of the beverages to the SEZ units by using coffee vending machines does…
In its very positive move, GSTN has enabled the facility to file refund application for multiple tax periods w.e.f. 23rd August 2018. Now, an assessee can file refund application for more than one month/quarter in single application. Currently,…
This article reiterates the outcomes of “GST Council Meeting 21 July 2018- New Delhi”. In this meeting, council has provided benefits to both being consumers as well as traders. Bofore the upcoming Lok sabha elections in 2019, this…
After successful implementation of GST during a complete period of one year, government is planning to enter into next level of GST to make it more smoother and trade friendly. Recently, government has issued proposals to amend CGST…
There are so many services exempted under IGST Act. These services are notified through IGST Rate Notification 9/2017 as amended from time to time. Following is the schedule of such services as amended till 27.07.2018 :-
Sometimes it may happens that taxpayers appoint intermediaries who are authorized by them to apply for registration on their behalf and such intermediaries used their own email and mobile number during the registration process. After this, they do…
In GST, e-way bill for Inter-state movement of goods is applicable w.e.f. 1st April 2018 in all over India. However, for intra-state or intra-UT movement of goods, it was decided to notify applicability of such bill in various…
CBIC has issued a circular clarifying various issues relating to refund of GST in case of Zero Rated Supplies. One of the major issue was Refund of unutilized ITC of compensation cess availed on inputs in case of…
In the latest circular issued by Tax Research Unit of CBIC (TRU) on 2 May 2018, TRU has clarified that Transfer of tenancy rights can’t be treated as sale of land or building under GST. Hence, this transaction is…
In December 2017, at the last moment of filing of form TRAN-1 on 27th day of said month, so many people faced technical issues in filing such form after successful submission. Due to non-filing of such form, GSTN…
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