Home Highlights January 2019 Year 2019 This

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1. Transfer of Credit under Rule 54(1A) of the CGST Rules to the ISD - issuance of Invoice or Debit/Credit Note - Outward Taxable Supplies or not - A combined reading of...

2. Advance Ruling application on maintainability - Reversal of input tax credit to extent of tax element in credit note - no agreement between parties on credit notes not...

3. Input Tax Credit (ITC) - availability of inputs to the Assesses when the Godowns constructed by him is entirely meant for renting it out for Commercial purposes to...

4. Denial of input tax credit (ITC) - Supplier failed to deposit the tax - The State is deprived of the tax to that extent and hence there is no question of input tax...

5. Rectification of mistake in Form GSTR-3B by accounting input tax credit as IGST instead of SGST and CGST credit - permission to petitioner to refund IGST Input tax...

6. Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being...

7. The High Court dismissed the writ petition challenging the notice issued u/s 65 of the Maharashtra Goods and Services Tax Act, 2017 for conducting an audit for the...

8. Refund of ITC of CGST and SGST - The ITC of CGST and SGST started accumulating correspondingly. In such circumstances, as on date on account of such amendment in...

9. Quantum of transfer of CENVAT Credit to GST - transitional credit - It is obvious that as per first proviso to Section 140(1), only the credit which is admissible as...

10. The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

11. This is a summary of a court judgment regarding the interpretation of Rule 86A of the Central Goods and Services Tax (CGST) Rules, which deals with the blocking of input...

12. Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

13. Petitioner failed to substantiate Input Tax Credit claim due to lack of supplier certificates. Discrepancy noted between Input Tax Credit availed in GSTR 3B and...

14. Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

15. Adjustment of tax liability – Out of input tax credit available – dealer can adjust current year tax liability out of Input Tax Credit available in credit of dealer -...