Application filed by STBA before Hon’ble Delhi High Court for the extension of due date for filing of GSTR 9, GSTR 9A and GSTR 9C

Sales Tax Bar Association has filed an application  before Hon’ble Delhi Court, in the pending Writ Petitions No. W.P(C) No. 9575/17 & W.P(C) No. 10284/18 for the extension of date for filing Annual Return & Reconciliation Statement in FORM GSRT 9, GSTR 9A and GSTR 9C.  The application has been filed in order to …

An Insight to BVSS- Newsletter, 2020 Edition

From the Desk of the Editor.. प्रियमित्रों,सादरप्रणाम राष्ट्रीय युवा दिवस एवंनववर्षकीहार्दिकशुभकामनाएं Indian democracy is surely maturing. It has got the ability to discuss the real issues faced by the country and its citizenry. The role of media and the addition of social media to it, is helping people of our country especially the youth to form their opinion …

Curtailing Limits of Purchase of Liquor and Cigarettes at Duty Free Shops- A Welcome Step

Online Tax portal, GSTSUTRA has recently published an article on the topic “Curtailing Limits of Purchase of Liquor and Cigarettes at Duty Free Shops- A Welcome Step”.  Author Advocate Puneet Agrawal has expressed his views welcoming the proposal of the Commerce Ministry. The link for the article already published in GstSutra is given below http://gstsutra.com/experts/column?sid=614&page=1 

Hon’ble Delhi High Court further directs GSTN to correct functioning of GSTN Portal – issued notice to Infosys and Tech Mahindra (IT Support contractors)

In Writ Petition No. 9575 of 2017 and Writ Petition No. 10284 of 2018 in the matter of Sales Tax Bar Association v. Union of India which were listed today before Hon’ble Delhi High Court. The Hon’ble High Court directed the GSTN to correct the functioning of the GSTN Portal and issued notices returnable on …

THE HON’BLE HIGH COURT OF DELHI BY GIVING A LANDMARK VERDICT ON THE ISSUE OF PERIOD OF REFUND WHICH CANNOT SPREAD ACROSS TWO FINANCIAL YEARS HAS STAYED THE PARA 8 OF THE CIRCULAR NO. 125/44/2019-GST DATED: 18.11.2019.

The CBIC had earlier issued a Circular No. 37/11/2018-GST F.No.349/47/2017- GST Dated 15th March, 2018 in pursuant to representations received from the traders regarding the issue being faced by them in claiming refund of exports in cases where refund period has been spread across different months and different financial years. Therefore, considering the issues of …

Notification declaring used C Forms as obsolete and invalid, quashed by Hon’ble High Court of Delhi

In the matter of BTC Industries Ltd. v. Commissioner, VAT in W.P.(C) 11876/2018, the Hon’ble Delhi High Court has quashed the impugned notification issued by Commissioner VAT declaring C Forms as obsolete and invalid, vide its order dated 24.10.2019. The Hon’ble Court relied on its earlier decision in Maa Jagdamba Traders v. Commissioner VAT W.P.(C) …

RENTING OF MOTOR VEHICLES-RCM

Liability to pay tax under RCM on renting of motor vehicle by Body Corporates being recipient has been inserted w.e.f. 01.10.2019 in Serial no. 15 of N. No. 13.2017-Central Tax (R) dated 28.06.2017. The said entry has been amended by N. No. 29/2019-Central Tax (R) dated 31.12.2019 as : Sl.No. Category of Supply of Services …