Category: Goods and Services Tax
Goods and Services Tax Indirect Tax Laws (GST/ Customs / VAT) Taxation
February 21, 2023
A new functionality has been made available on the common portal which allows unregistered persons to take a temporary registration and apply for a refund under the category ‘Refund for Unregistered person’’.
Goods and Services Tax Indirect Tax Laws (GST/ Customs / VAT)
February 21, 2023
Delhi Goods and Services Tax (Third Amendment) Rules, 2022
The Amendment Rules seek to revise instruction relating to FORM GSTR-9. GSTR-9 (annual returns) is now amended to mention the period after the FY 2021-22 as ‘April 2022 to October 2022 filed up to 30th …
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Goods and Services Tax Indirect Tax Laws (GST/ Customs / VAT)
February 20, 2023
Bihar Goods and Services Tax (Fifth Amendment) Rules, 2022
Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been …
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Goods and Services Tax Indirect Tax Laws (GST/ Customs / VAT) social welfare laws
February 15, 2023
Government of Rajasthan amends the Rajasthan Investment Promotion Scheme-2022
Government of Rajasthan has issued a notification amending the Rajasthan Investment Promotion Scheme-2022. This notification was issued on 10th February, 2023. The notification inter alia amends the eligibility of enterprises to the policy, training & …
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Goods and Services Tax Indirect Tax Laws (GST/ Customs / VAT)
February 15, 2023
Government of Rajasthan issues timeline for disposal of application for refund of GST
The proper officers, on the receipt of an application for refund under section 54 of the Rajasthan Goods and Services Tax Act, 2017 shall decide such application within a period of twenty one days from …
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Goods and Services Tax Indirect Tax Laws (GST/ Customs / VAT)
January 25, 2023
Advisory on the facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns
Recently, a functionality of “Automated Drop Proceedings” of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. If the status of the GSTIN does not automatically turn ‘ACTIVE’, then taxpayers …
Goods and Services Tax Indirect Tax Laws (GST/ Customs / VAT)
January 11, 2023
Government of Tamil Nadu clarifies on applicability of certain provisions of the Tamil Nadu Goods and Services Tax Act, 2017
The Government of Tamil Nadu has clarified on the applicability of provisions of section 75(2) of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, and its effect on limitation. The said clarification was …
Goods and Services Tax Indirect Tax Laws (GST/ Customs / VAT)
January 11, 2023
Clarification to deal with the difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19
The proper officer shall first seek the details from the registered person regarding all the invoices on which ITC has been availed by the registered person in his FORM GSTR 3B but which are not …
Goods and Services Tax Indirect Tax Laws (GST/ Customs / VAT)
January 10, 2023
Himachal Pradesh Goods and Services Tax (Amendment) Bill, 2023
The Government of Himachal Pradesh has issued the Himachal Pradesh Goods and Services Tax (Amendment) Bill, 2023. The Bill seeks to further amend the Himachal Pradesh Goods and Services Tax Act, 2017. The Bill was …
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Goods and Services Tax Indirect Tax Laws (GST/ Customs / VAT)
January 10, 2023
Govt. of Maharashtra notifies the manner of filing applications for refunds by unregistered persons
The Government of Maharashtra has issued a circular on the manner of filing an application for refund by unregistered persons. The circular was issued on 3rd January, 2023.