ITC not allowed to buyer if supplier did not pay GST to the Government by gstworld.co.inPosted on24th August 202324th August 2023 2022/02/QT-patna-high-court.jpg Read More
No provision under the CGST Act to “resume” or dispossess any person of his assets, without seizing the same by gstworld.co.inPosted on23rd August 202323rd August 2023 2022/02/delhi_hc_1200x768.webp Read More
First proceed against the Supplier and only under exceptional circumstance proceedings can be initiated for reversal of excess credit availed in Form GSTR-3B as compared to Form GSTR-2A by the recepient by gstworld.co.inPosted on4th August 20234th August 2023 2022/06/kolkata.jpg Read More
The time limit prescribed for claiming ITC U/s 16(4) of APGST Act/CGST Act, 2017 is not violative of Articles 14, 19(1)(g) and 300-A of the Constitution of India by gstworld.co.inPosted on28th July 202328th July 2023 2022/08/high-court-andhra-pradesh.jpg Read More
The Honble Karnataka High Court has allowed the assessee to rectify the errors committed in Form GSTR-1 at the time of filing of Forms and submitting GST Returns. by gstworld.co.inPosted on16th January 202316th January 2023 2022/08/karnataka-high-court.jpg Read More
No ITC on invoices raised for the past period as hit by Period of Limitation – AAR, Andhra Pradesh by gstworld.co.inPosted on24th August 202224th August 2022 2022/08/419009-whatsapp-image-2022-05-20-at-75218-pm.jpeg Read More
Revenue cannot make adjustment of I.G.S.T. into C.G.S.T. and S.G.S.T. The taxable person may claim refund of I.G.S.T. after payment of CGST. and SGST – Andhra Pradesh High Court by gstworld.co.inPosted on16th August 202216th August 2022 2022/08/high-court-andhra-pradesh.jpg Read More
Pursuant to the decision of Apex Court, petitioners are permitted to revise/correct/amend TRAN-1 details already filed between 01.09.2022 to 31.10.2022 – Karnataka High Court by gstworld.co.inPosted on16th August 202216th August 2022 2022/08/karnataka-high-court.jpg Read More
Assessee has Right to Appeal even after Voluntary Payment of Penalty under CGST: Kerala High Court by gstworld.co.inPosted on12th August 202212th August 2022 2022/08/kerala-HC.jpg Read More
Goods attracting nil rate of cess shall be treated as ‘exempted’ for the purpose of adjusted total turnover under Rule 89(4) of the Central GST Rules 2017 – Calcutta High Court by gstworld.co.inPosted on16th June 202216th June 2022 2022/06/kolkata.jpg Read More