1. Rule 36 - Documentary requirements and conditions for claiming input tax creditCBIC vide Notification No. 20/2024 - Central Tax dated October 08, 2024 w.e.f....
To give a plain interpretation to clause (d) of Section 17(5), the word "plant" will have to be interpreted by taking recourse to the functionality test.
1: Which invoices are visible on the IMS dashboard since October 14, 2024?IMS is launched from the GSTR-2B return period of Oct'24. Hence, all the records eligi...
The Goods and Services Tax (GST) framework is set to undergo a significant change on October 10, 2024. This new update, introduced by the government, focuses on non-residential rental transactions.
The practice of the GST Department issuing a single Show Cause Notice (SCN) for multiple assessment years has raised significant legal concerns. While this practice may be convenient to the GST Department, it often creates challenges for both the GST Department as well as taxpayers.
Just like Navratri has 9 days, each with a special meaning, the Safari Retreats judgement offers 9 key points for businesses when it comes to claiming Input Tax Credit (ITC) under GST. Let's explore these 9 key points, one for each day of Navratri
The State Government collects Royalty/Seigniorage charges as per the provisions of Mines and Minerals (Regulation and Development) Act, 1957 (MMDR Act for brevity hereinafter) read with rules framed by the concerned State Government from the lessee of the Mining site.
The Ministry of Finance has officially notified the enforcement of several sections of the Central Goods and Services Tax Act, 2017 ("the CGST Act"), including the newly introduced Section 128A in the CGST Act, w.e.f. November 1, 2024.
Due to various factors, including financial constraints, lack of knowledge on the part of taxpayers or their accountants/tax consultants, and the cancellation of GST registrations for multiple reasons, etc., registered persons could not file their statutory returns
GST Return Data which have been archived earlier it has been restored now.
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