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Mismatch between GSTR 1 and GSTR 3B? Rectify as early as possible
With effect from January 01, 2022 mismatches between GSTR 1 and GSTR 3B can have an impact on your working capital. GST officers can initiate various measures such as withholding your GST refunds, reaching out to your debtors to pay them instead of paying you, etc.
By CA. Vipin Tyagi
Last update on May 16,2022
Whether Marketing Services agreed to be provided under Marketing Services Agreement is export of services
Gulf Turbo Solutions LLP (hereinafter referred to as the ‘Applicant’) is in the business of service and repairs of various types of turbochargers. It also supplies spare parts required for turbochargers and ship spares.
By CA. Kapil Mittal
Last update on May 6,2022
GST officials all set to give marks on GST return filed in FY 2017-18 and FY 2018-19 
the online module for scrutiny of returns is not yet available, as an interim measure, the Government of India has issued a Standard Operating Procedure (‘SOP’) on 22.03.2022 vide Instruction no. 02/2022-GST, in order to ensure uniformity in the methods of scrutinizing the returns by the GST officers and implementing the aforementioned provisions.
By CA. Sachin Jindal
Last update on May 5,2022
GST registration of purchasing dealer can’t be cancelled for fraud committed by selling dealer
The petitioner received a notice from CT & GST officer in form GST REG-17-” Show Cause Notice for Cancellation of Registration” on the ground that registration was obtained by means of fraud, willful misstatement and suppression of facts.
By CA. Sachin Jindal
Last update on April 27,2022
10 Key GST Amendments with effect from 01.01.2022
In this directions, CBIC has announced some major amendments in Goods and Service Tax which are to be made effective from 01.01.2022. Following are the key changes becoming applicable from 01.01.2022:
By CA. Sachin Jindal
Last update on January 2,2022
HC permitted revision of TRAN–1 as Benefit of ITC can’t be denied on ground of technicalities
Hon’ble High Court of Madras affirmed the order of Ld. Single Judge in directing the Revenue Authority to enable the BEL herein to file a revised Form TRAN-1, by the opening of the portal and that such exercise is to be completed within a period of 8 weeks from the date of an issue this order.
By CA. Sachin Jindal
Last update on December 17,2021
Goods sold before custom clearance| No Separate GSTIN is required in importing state
As per the given case the applicant is selling the goods before clearing the same for home consumption. Therefore, place of supply shall be the place from where the applicant makes taxable supply of goods, i.e., Maharashtra. Therefore, the applicant can supply goods under GSTIN of Maharashtra and separate registration is not required in importing state.
By CA. Sachin Jindal
Last update on December 16,2021
Provisional Attachment of Bank Account u/s 110(5) of Custom Act can’t exceed maximum period of 12 months
In the matter of Goodmatric Export Pvt. Ltd. and another Vs. Union of India and others (WRIT PETITION (ST.) NO.94899 OF 2020 dated), the petitioner’s bank accounts have been freeze at the request of the respondent on the grounds that petitioner is importing rough stones and semi-precious stones on the over-priced invoices.
By CA. Sachin Jindal
Last update on December 14,2021
Rule 86A can’t be invoked for recovery of dues outstanding under VAT Law from the Director of the Company
In the matter of NIPUN A BHAGAT, PROPRIETOR OF STEEL KRAFT INDUSTRIES VERSUS STATE OF GUJARAT, (R/Special Civil Application No. 14931 of 2020), ITC of the writ applicant was blocked under Rule 86A of the CGST Act for recovery of dues outstanding under GVAT Act from the company in which writ applicant was a director.
By CA. Sachin Jindal
Last update on December 14,2021
Guidelines to invoke rule 86A of CGST Rules, 2017 | Disallowing debit in ITC ledger
Considering queries from field formations and instructions of Hon’ble High Court, Central Board of Indirect Taxes and Customs (“CBIC”) has issued guidelines for disallowing debit in Electronic Credit Ledger under Rule 86A of CGST Rules vide CBEC-20/16/05/2021-GST/1552 dated 2nd November 2021.
By CA. Sachin Jindal
Last update on December 14,2021

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