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PIL filled in Supreme Court – Rule 36(4)
Introduction: Nuances of Rule 36(4) are hitting hard. It is inserted into CGST Rules 2017. It provides for 110% of ITC. There are many practical issues in this rule. Its implementation is facing a lot of hardship. Case Covered: Movement for GST Simplification (headed by Social
CA Shafaly GirdharwalJan 28, 2020Pre-sales marketing services by Indian subsidiary to the foreign parent company
Case covered: M/s Infinera India Pvt Ltd, Prestige Solitaire, Level 4-401, No 6, Brunton Road, 560025 Facts of the case: The appellant is a 100% Export Oriented Unit under the STPI scheme and is a wholly-owned subsidiary of Infinera Corporation, USA. The Appellant is predominantly
CA Shafaly GirdharwalJan 28, 2020Interim protection granted to the petitioner withdrawan: GST Fake invoice scam
Introduction: In this case of GST fake invoice scam, the petitioner was awarded the protection. Plea for vacating this protection was moved through Counsel Harpreet Singh who put a stellar performance. Credit goes to Ms. Mayusha Goyal, JC and Y Kumar, AC for strategizing and
CA Shafaly GirdharwalJan 27, 2020Staggering of GSTR- 3B returns
GST Staggering of GSTR- 3B returns Implications and Challenges! GST returns Present vis-à-vis Future! Staggering – Why preferred! Staggering – Globally! Staggering – In India! Staggering – Challenges!
CREATING JSON FOR GSTR 9C
CREATING JSON FOR GSTR 9C Prerequisite system requirement 1. Operating System 7 and above 2. Microsoft Excel 2007 and above 3. Latest emsigner downloaded 4. Internet Explorer 10+ 5. Java 1.6, JRE 1.6.0_38+, Jan 1.7, Java 1.8 Security Settings before generating JSON file of GSTR
CBIC blocked ITC Worth Rs. 40,000 Crore: CBIC Chief
In a recent story CBIC Chief told that CBIC blocked ITC of Rs. 40,000 crores. ITC credit of around 2000 companies is blocked. It is due to a mismatch in GST returns and auto-populated credit. Massive credit blocking excercise is confirmed by CBIC chief John
CA Shafaly GirdharwalJan 27, 2020Odomos is not medicine, it is mosquito repellent: Allahabad High Court, No judicial review required
Case covered: Petitioner:- M/S Dabur India Ltd. Respondent:- Commissioner Of CGST, Ghaziabad and 4 Others Counsel for Petitioner:- Atul Gupta, Abhishek Kumar Tripathi Counsel for Respondent:- A.S.G.I., Ashok Singh Facts of the case: The petitioner has invoked the extraordinary jurisdiction of this Court under Article
CA Shafaly GirdharwalJan 27, 2020Draft reply on 36(4) notices: Download PDF
Draft reply on 36(4) notices (Disclaimer: It is just a draft, please take professional help while making a formal reply. It is only for educational purposes) Date………………… To, Proper Officer, Range……………………………… ………………………………. ( Central/state Jurisdiction) Dear Sir/Madam, Sub: Email notification No……………dated…………… Ref: GST Registration Number:
ALL ABOUT FOREIGN COMPANIES- FEW IMPORTANT ASPECTS
ALL ABOUT FOREIGN COMPANIES- FEW IMPORTANT ASPECTS INCLUDING FDI, RULES ON NAMES, NOTARY, APOSTILLATION, AND CONSULARISATION At the outset, the recent changes w.r.t. the running of the business in India, it includes the start-ups are getting recognition, the MSMEs are getting their dues clear due
Standard Operating Procedure (SOP) to be followed by exporters: Circular no.131/2020
Importance: (SOP) to be followed by suppliers is covered in this circular. This is the text of circular no. 131/2017 issued by CBIC.It has prescribed the standard operating procedure for exporters in GST. As you are aware, several cases of monetization of credit fraudulently
CA Shafaly GirdharwalJan 24, 2020GST deptt started advisory for reversal of ITC of 2018-19
Advisory for reversal of ITC of 2018-19 As you know there are various restrictions on availing and utilization of input tax credit. Section 16(4) of the CGST Act restricts the ailment of ITC after the due date ff filing of return of September. At present,
CA Shafaly GirdharwalJan 23, 2020Stay at taxpayers premise without a law in place is violative of Article 21 of COI:PARESH NATHALAL CHAUHAN Versus STATE OF GUJARAT
Case Covered: PARESH NATHALAL CHAUHAN Versus STATE OF GUJARAT PARESH NATHALAL CHAUHAN Versus STATE OF GUJARAT Important Facts of the Case: Section 67(2) gives the right to search and seize “goods liable to confiscation or any documents or books or things”. But in this case family
CA Shafaly GirdharwalJan 23, 2020