List of Fake credit issuer/availer for the period July’2017 to March’2020 along with source formation where the case was booked DGARM is required to do supply chain analysis and verify the ITC of risky exporters and their suppliers on receipt of positive reports from CGST
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 29th November 2020 No. 89/2020–Central Tax G.S.R. 745(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
Table of Contents GST Latest Case laws-2020Sec. 54 (Refund of Tax)Recent Case Laws on RefundNo Refund on entire unutilized ITC accumulated on account of being subjected to an Inverted Duty StructureRead & Download the full Copy in pdf: GST Latest Case laws-2020 Sec. 54 (Refund
Table of Contents E-Invoicing – Legal Provisions & Implementation ChallengesWhy E-Invoicing?E-Invoice or Electronic InvoicingWho is required to issue E-Invoices?Relevant Notifications / RulesPersons ExemptedWhich transactions are covered by E-Invoicing Rules?B2C QR CodeWhat about B2C Transactions by taxpayers with turnover over Rs 500 Crore?Terms and DefinitionsInvoice Reference
Table of Contents Unblocking of E-Way Bill Generation Facility1. Why GSTIN is blocked for the E-Way Bill generation facility?2. How can the E-Way Bill generation facility be unblocked?3. How can taxpayer submit an application for unblocking of E-Way Bill generation facility?4. Where can the taxpayer
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the full Decision in pdf: Case Covered: Akash Garg Versus The state of M.P. Facts of the Case: Instant petition invoking writ and supervisory jurisdiction of this Court under Articles 226
List of cases selected for Audit under GST Act, 2017 for the period 2017-2018 SR.NO. GSTIN REG_NAM TRADE_NAME DESK_ID LOCATION DIVISION ZONE 1 27ACBPA2022P1ZX CHIRANJILAL KAMALKISHOR KAMAL KISHORE CHIRANJILAL AGRAWAL; CHIRANJILAL KAMALKISHOR AKO-SUR-C-001 AKOLA AMRAVATI NAGPUR 2 27AAGPT2640F1ZQ VENKATA SAMBA SIVA RAO TALASILA VENKATA SAMBA
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the full Decision in pdf: Case Covered: Assistant Commissioner (CT) Versus M/s. Glaxo Smith Kline Consumer Health Care Limited Facts of the Case: The moot question in this appeal emanating from the judgment and order dated 19.11.2018 in Writ
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the full Decision in pdf: Case Covered: Madras Bar Association Versus Union of India Facts of the Case: This Court is once again, within the span of a year, called upon
Table of Contents E-Invoicing mandatory for Businesses having aggregate turnover above Rs.100 crore from 1st Jan’2021Applicability of E-Invoicing: E-invoicing is not Applicable for:E-invoicing is Applicable for: E-Invoicing mandatory for Businesses having aggregate turnover above Rs.100 crore from 1st Jan’2021 E- invoices are mandatory for businesses with a turnover
