An appeal against order of first appellate authority or revisional authority lies before the GST Appellate Tribunal constituted by Central Government under Section 109 of CGST Act. Jurisdiction The powers of Tribunal shall be exercised by: a. National Benches and Benches thereof (called Regional Benches). b. State Benches and Benches thereof (called ‘Area Benches’). …

The Gujarat HC recently in case of AAP and Co.  held that GSTR-3B is not a return to be filed u/s 39 of CGST Act.  Article analyses the legal background of the case and the ramification of the judgement while stating that resultantly, ITC for F.Y. 2017- 18can be availed by the taxpayers on or before the due date of furnishing of Annual Return (Form- 9) of …

  National Appellate Authority for Advance Ruling (NAAR) has been excluded from the definition of Adjudicating authority.  New Composition Levy Scheme for Suppliers of Service or Mixed Suppliers: Proposed new alternative composition scheme for supplier of services or mixed suppliers (not eligible for the earlier composition scheme) having an annual turnover in preceding financial year …

  In the Finance Bill (No.2) 2019, a much awaited amendment is proposed retrospectively under the Service Tax Law to provide that No Service Tax shall be levied or collected in respect of taxable service provided by the State Government by way of grant of liquor license, against consideration in the form of license fee …

1. The name of the scheme is “SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019” which is introduced to settle the disputed tax demandsofCentral Excise, Service Tax and Cesses which have got subsumed in GST. 2. The said scheme provides relief from tax demands ranging from 40% to 70% of the tax dues depending upon the …

That under the West Bengal VAT Act, 2003 in terms of Section 26 read with Rule 195 of the WB VAT Rules, 2005 “Security” was required to be furnished at the time of seeking registration under the act. The prevalent security so to be deposited was of Rs. 25,000. Now in view of applicability of …

1. Restriction on furnishing of information in PART A of FORM GST EWB-01 shall come into force w.e.f. 21.06.2019 . 2. Consequent to above: Taxpayers (whether as a supplier or a recipient) who have not filed the returns for consecutive two months shall be restricted from generating e-way bills. The restriction on generation of …

Analysis of the recent judgment of Orissa HC judgment on ITC of works contract in M/S Safari Retreats The issue involved in the said case was regarding availability of ITC on construction of a commercial mall in terms of Section 17(5) of the CGST Act r/w OGST Act wherein a writ petition was preferred before the High …

1. Vide entry no. 45 of Notification no. 12/2017-CT(R) dated 28.06.2017 as amended w.e.f. 25.01.2018 following services are exempted from the levy of GST. Legal Services provided by:- (a) An arbitral tribunal (b) A partnership firm of Advocates or an individual as an Advocate (c) Senior Advocate to Central Government, State Government, Union Territory, Local …