GST Appellate Tribunal (Procedure) Rules, 2025 – Complete Guide for Tax Professionals and Taxpayers
GST Appellate Tribunal (Procedure) Rules, 2025 – Complete Guide for Tax Professionals and Taxpayers 04/25/2025 Published by: Ministry of Finance, Government of IndiaNotification No.: CG-DL-E-24042025-262654Date of Notification: 24th April 2025Authority: Section 111 of the CGST Act, 2017 Introduction The Government of India has formally introduced or notified the Goods and Services Tax Appellate Tribunal (Procedure) […]
Renting of commercial property by any unregistered person to a REGISTERED PERSON has been notified under RCM in GST!!
RCM on Renting Commercial Property by Unregistered Persons to Registered Persons Under GST 10/09/2024 If you are a tenant and pay rentals for use of any commercial property in India and the owner of that commercial property is not registered under GST, then tax is payable under RCM i.e Reverse Charge Mechanism by Tenant. This […]
Recent Changes In Gst Applicable From 1st September, 2024 After 53rd Gst Council Meeting
Recent GST Changes After 53rd GST Council Meeting 09/02/2024 It is essential for all GST-registered businesses to have a complete track of GST updates to comply fully with the GST Law. The recent changes in GST, which CBIC and GST Council introduced, are as follows: 1. B2C Invoice value above Rs. 1,00,000/- to be reported […]
TDS Default Relaxation if PAN and Aadhar Linked by 31 May 2024
The CBDT i.e Central Board of Direct Taxes on 23rd April, 2024, with a view to redressing the grievances faced by deductors/collectors who have collected TDS/TCS at normal rate but was required to deduct /collect at double the rate on account of PAN of the deductee being inoperative due to non-linkage of such PAN with […]
Supreme Court Favors GST Taxpayer for Delayed Goods Transportation
A very important recent judgment has been passed by Supreme Court in case of Assistant Commissioner Vs. Satyam Shivam Papers Pvt. Ltd. SLP (C) 21132 of 2021 wherein the transportation of goods was delayed due to agitations & road blockade by Satyam Shivam Papers Pvt Ltd. The concerned GST officer has imposed a penalty of […]
All about UAE – VAT Returns
UAE Value Added Tax i.e. VAT Return, which is also known as ‘Tax return’ is a periodical statement which is required to br filled by a registered person authority. A detailed Summary of accounting data needs to be furnished in the VAT periodic return for the purpose of arriving at tax are specified in the […]
Benefits of Filling of GSTR 9
Form GSTR 9 is the return which has to be filled annually by all the taxpayers registered under GST i.e Goods & Service Tax in India. It is filled annually as the summary of the annual GST Returns filled by such registered Taxpayers. Currently, the due date for Filling GST Annual Return in Form GSTR […]
Circular Issued by CBIC on GST Input Tax Mismatch (ITC Mismatch) For FY 2017-18 & 2018-19: Most Awaited GST Clarification.
Cancellation, Suspension and Revocation of Registration in GST: The Central Board of Indirect Taxes and Customs (CBIC) has vide Circular No 183/15/2022-GST dated 27th of December, 2023 has issued the most awaited clarification of GST for dealing the difference in GST Input Tax Credit (GST ITC) availed in FORM GSTR 3B as compared to that […]
Cancellation, Suspension and Revocation of Registration in GST
Cancellation, Suspension and Revocation of Registration in GST: Â The registration granted under GST can be cancelled for many reasons which is specified in the Act. The cancellation can either be initiated by the department at its own motion or the registered person can apply for cancellation of their own GST registration. In case of […]
GST Department is Blocking Filling of GSTR-1 If Previous Month GSTR-3B is Not Filed
GST Blocking GSTR-1 If Previous Month’s GSTR-3B Is Unfiled The CBDT has issued a notification for Blocking of Filing of GSTR-1 by adding a new sub-rule (6) under Rule 59 of the CGST Rules, GST Act 2017. CBIC has issued an update vide notification no. 94/2020 dated 22nd December 2020. This rule deals with the […]