Knowledge Base

Allahabad High Court revoked the GST registration cancellation and criticized the callous attitude of department
In this judgement Hon’ble Court expressed its surprise that why this instructions could not be obtained at earlier levels and the callous attitude of the Department has resulted in the assessee being harassed by approaching one forum after the other and wasting his considerable financial resources as well as time.
By CA. Sachin Jindal
Last update on April 11,2021
Simultaneous investigation by Central and State GST Authorities for same period is not allowed
Hon’ble High Court mentioned that the Central Authority initiated the proceedings for the period of July, 2017 to June, 2018 and State authority covered the period of March, 2018. Since, period of was overlapping, Hon'ble high court of Orissa quashed the SCN and Order issued by State GST Authority.
Last update on April 11,2021
Appeal before Goods and Service Tax Appellate Tribunal (“GSTAT”)
As per the section 109 of the Central Goods and Service Tax Act, 2017 (“CSGT Act, 2017”), if a person is not satisfied with the decision of Appellate Authority then he can file an appeal to Appellate Tribunal.
Last update on April 6,2021
Manner of calculation of Adjusted Total Turnover for GST Refund | Clarified
Considering the representation, CBEC has clarified various refund related issued vide Circular No. 147/03//2021-GST dated 12th March, 2020 where following issues are clarified:
By CA. Sachin Jindal
Last update on April 6,2021
Appeal with appellate Authority under GST
An application with Appellate Authority can be filed by any person who is aggrieved by order of the adjudicating Authority. Therefore, application can be filed by either by Assessee or Department.
By CA. Sachin Jindal
Last update on April 6,2021
Compulsory mention of 4 digit HSN code on invoices upto turnover 5 crore
From 1st April 2021, 4 digit HSN code are mandatory to disclose on tax invoices for business having turnover upto 5 crore and 8 Digit HSN Code are mandatory to disclose on tax invoices for business having turnover more than 5 crore
By CA. Sachin Jindal
Last update on March 31,2021
Procedure of E-Invoice Generation under GST | Brief User Manual
e-invoicing is a process of uploading details of an already generated invoice on the GST portal and generating an Invoice Reference Number (“IRN”) for such invoice. Idea behind e-invoicing is one time registration of invoices on GST portal so that it can be used for multiple purposes.
Last update on March 27,2021
All about Invoice Furnishing Facility ("IFF") under GST
IFF facility is provided which allows dealers, who have opted for quarterly filing of return under QRMP scheme, to file their B2B transactions on a monthly basis.
By CA. Vipin Tyagi
Last update on March 24,2021
Procedure to be followed during search operation under GST| Instructions issued by CBIC
the Central Board of Indirect Taxes and Customs (“CBIC”) has issued the instruction/Guidelines vide Instructions No. 01/2020-21 [GST-Investigation] dated 02.02.2021 wherein it is specified that instructions given under Central Excise Intelligence and Investigation Manual (2004) holds goods even under GST.
By CA. Sachin Jindal
Last update on March 16,2021
Benefit of Sanctioning IGST refund where data has not been transmitted to IEC Gateway | Extended till 31.3.2021
1. Issue with respect to transmission of data to IEC Gateway in case of IGST refund from customs Under Goods and Service Tax, information related to exports are furnished at following two places: Summary information is given in Table 3.1(b) of GSTR-3B where details are given of Value of Export and Amount of IGST paid […]
Last update on March 16,2021

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