The issue of blocked IGST refunds due to various mismatches in case of Exports on payment of IGST was long pending. The biggest reason for such blockage was mismatch in invoice data between Customs EDI System, i.e., Shipping Bill details and GST Network data, i.e., details of Table 6A of GSTR-1. Procedure for resolution of …

Implementation of electronic sealing for containers by exporters under self-sealing procedure has been prescribed by circular 26/2017-Cus dated 1.01.2017, 36/2017-Cus, dated 28.08.2017 and 37/2017-Cus dated 20.09.2017. The revised procedure of the CBEC vide Circular No. 41/2017-Customs dated 30 October 2017 has been notified and the said procedure is to be finally implemented from 8th November 2017. Some …

Summary of SUVASINI CHARITABLE TRUST V. GOVERNMENT OF NCT OF DELHI & ANR. The petitioner was represented by a team of ALA Legal, lead by Mr. Puneet Agrawal, Partner, ALA Legal. He may be reached at puneet@alalegal.in Download full text here: Suvasini Charitable Trust – Delhi HC The Hon’ble High Court of Delhi on 26th October 2017 was …

Hello Everyone! Today we are sharing the highlights of proposed changes made as per discussions in the 22nd GST Council Meeting held on 6th October, 2017. Click here to download. The next GST Council Meeting will be held on November 9, 2017. Note: The proposed changes are yet to be notified. Stay tuned for more updates. By TEAM GST LAW …

Dear Readers, Transitioning into GST from the earlier tax regime is an activity necessary for all existing business. This transitioning is very important considering stakes involved in the same. Credit of most of taxes paid in old regime is available as GST-ITC in the new regime. Careful assessment of stocks is necessary in order to …

SCOPE OF SUPPLY UNDER GST In the GST regime, tax whether CGST, SGST or IGST is chargeable only when there is a “supply” of goods and/ or services. Thus it is imperative to understand the meaning of the term “supply”. Meaning and scope of “supply” is provided in Section 7 of the Central Goods and …

Dear Readers, In view of the GST Council meeting held on 9th September, 2017, the due date for filing of GST returns has been revised.  The dates for furnishing GST Returns for July has been further extended. A press release to this effect has been released. The same is attached here. The relevant notifications are awaited. …

Dear Readers, With the recent Notification No. 29/2017 – Central Tax, dt- 5th September, 2017, the dates for GST return filing has been revised. Sharing herewith a revised calendar for compliances under GST for ease of reference. Click here to download

Dear Readers, In the month of September though the number of working days are less, a huge list of compliances exist under GST.  Sharing herewith a calendar for compliances under GST for  ease of reference. . Click here to download

ADVANCE RULING UNDER GST In the current times when it has been two months of GST regime, a number of situations which have come to fore where definitive clarifications are required and the law is not much of help. Also, there are unclear situations regarding which decisions were taken in the earlier regime having considerations …