GST Council Breaking: Late fee provisions rationalised
As per Section 47(2) read with Section 44(2) of the CGST Act / SGST Act provides for levy of a…
Author: Frah Saeed
Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
Understanding time of supply in cases of continuous supply
1. Introduction In this article we shall discuss about the meaning of continuous supply of goods / services and how…
Cashback and gift vouchers will not attract GST, rules Karnataka High Court
The court says that under the CGST Act, vouchers are payment instruments falling under the definition of ‘money’, which is…
![No GST payable under RCM on services received by SEZs: AAAR [Read Order]](https://www.taxwallah.com/wp-content/uploads/2020/10/Reverse-Charge-image.jpg)
No GST payable under RCM on services received by SEZs: AAAR [Read Order]
The Maharashtra Appellate Authority for Advance Ruling (AAAR) has in its recent ruling in the case of Portescap India Private…
Cancellation, Suspension and Revocation of Registration in GST
The registration granted under GST can be cancelled for specified reasons. The cancellation can either be initiated by the department…
Wrong GSTIN in GSTR-1 for 2017-18 to 2019-20: Recipient be allowed ITC
In a major relief to Wipro and ABB Global Services, the Karnataka High Court in its recent ruling has held…
GST Breaking: Clarifications issued on applicability of GST on certain services
The CBIC vide Circular No. 190/02/2023- GST dated 13th January 2022 has issued clarifications regarding the applicability of GST on certain services.For…
GSTIN suspended: Advisory on “Initiating Drop Proceeding” by taxpayers
GSTN has implemented a new functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns on the GST Portal.…
GST Portal: New Functionalities in Return Filing
GSTN has introduced certain new functionalities in GST Portal during the month of December, 2022 in regard to filing of…
GST: Format of CA Certificate for clearing old ITC differences
CBIC had vide Circular No. 183/15/2022-GST dated 27th December, 2022 provided clarification to deal with difference in Input Tax Credit…
GST compliance calendar for January, 2023
For ready reference of our readers we have compiled a GST compliance calendar containing the important dates for compliance of…
No GST under reverse charge on residential dwelling rented to a registered person in its personal capacity
Renting of residential dwelling by any person to a person registered under GST triggers applicability of GST from 18th July,…