Category: Goods and Services Tax

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’’.

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 …

Read More "Delhi Goods and Services Tax (Third 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 …

Read More "Bihar Goods and Services Tax (Fifth Amendment) Rules, 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 & …

Read More "Government of Rajasthan amends the Rajasthan Investment Promotion Scheme-2022"

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 …

Read More "Government of Rajasthan issues timeline for disposal of application for refund of GST"

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 …

Read More "Advisory on the facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns"

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 …

Read More "Government of Tamil Nadu clarifies on applicability of certain provisions of the Tamil Nadu Goods and Services Tax Act, 2017"

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 …

Read More "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 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 …

Read More "Himachal Pradesh Goods and Services Tax (Amendment) Bill, 2023"

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.