CA Shafaly Girdharwal

Gujrat High court notice on GST Transitional credit:
In its recent observation in the case of M/s Jay Chemical Industries Limited. The honorable high court sent the notice to the central government and GST […]

Detail Guide on GST audit by CA/CMA
Mandatory Audit under GST
Section 35(5) of CGST Act, provide for the GST audit of accounts for a taxpayer. This audit is to be conducted by a Chartered Accountant or Cost and […]

Refund of penalties in GST:
There may be some cases when the penalties are deposited in excess by taxpayers. Whether the refund of penalties in GST deposited wrongly will be available. Let us go through the […]

AAR ruling fuels fears of double GST
An order by the Authority for Advance Rulings (AAR) has sparked fears of double taxation under the goods and services tax (GST) for goods imported on the basis of cost, […]

Sale of Hotel Room to SEZ in GST
This is a controversial provision of the law, section 7(5)(b) provide for the nature of supply in cases where SEZ unit or SEZ developer are involved.
Section 7(5) of IGST […]

More power to anti-profiteering authority in GST
CGST fifth amendment rules introduced by CBIC via notification no. 26/2018. Rule 133 of CGST is amended and following provision is inserted.
“(3) Where the A […]

CBIC released list of items liable for fast disposal on seizure
(1) Salt and hygroscopic substances

(2) Raw (wet and salted) hides and skins

(3) Newspapers and periodicals

(4) Menthol, Camphor, […]

GST on Natural gas and ATF may be a reality soon:
GST council in its next meeting may decide for GST on natural gas and ATF. Petroleum products are outside the preview of GST. Levy section of GST has deferred the […]

In a recent advanced ruling it is clarified that coaching classes will be chargeable at 18% GST. Coaching classes dont have any specific exemption in GST. Thus these activities will be covered in general rate. 

First GST anti-profiteering decision for Honda Cars:
First anti-profiteering application raised for Rs. 10,550 by a car buyer is quashed by authority. The buyer alleged that the tax on the car was 51% earlier […]

रास्ते में माल वाहनो को रोकने और जाँचने से संबंधित प्रक्रिया
GST में माल वाहनों को रोकने से संबंधित एक अधिसूचना जारी की गयी हैI GST सर्क्युलर क्रमांक 41/2018 में ईस विषय से संबंधित समस्याओ को दूर किया गया है I  […]

Circular No. 41 CGST Interception of vehicle:
Some new forms are also issued via this notification:
 
Subject: Procedure for interception of conveyances for inspection of goods in movement, and detention, […]

Advance ruling on intermediary services in GST:
An advance ruling is given by AAR West Bengal. In GST export of service is required to fulfil five basic conditions.One of those conditions is that place of supply […]

Filing of GSTR 4 for qtr ended on 31st March:
New utility for the filing of GSTR 4 is released by CBIC.This utility is named as GST offline utility v2.1.Let us discuss some important points related to this […]

How to file LUT for exports for FY 2018-19:
LUT is required to be filed by all exporters in India. It is required for export of goods and/or services without payment of IGST. Its validity is year wise so for the […]

How  to know about the e-way bills generated on his GSTIN by other person/party?
As per the rule, the taxpayer orrecipient can reject the e-way bill generated on his GSTIN by other parties. The following options […]

Who can reject the e-way bill and Why?
The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common […]

Updates for GST various filing  on 28-08-2018:
CBEC released four notifications for important changes in filing dates:

Notification No.
Form/return
due date 

Notification No. 17/2018 – Central Tax […]

Due dates for filing GSTR 1 of April to June 2018:
In a recent notification CBEC  has notified the due dates for filing the GSTR 1 from April to June 2018. Following will be the date sheet for filing the GSTR 1 […]