GSTR-3B: ITC disclosure changes now live on GST Portal
CBIC has vide Notification No 14/2022-Central Tax dated 5th July, 2022 had notified CGST ( Amendment) Rules, 2022 vide which CGST Rules, 2017 have…
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.
All about GST on Liquidated Damages
Black’s Law Dictionary defines ‘Liquidated Damages’ as cash compensation agreed to by a signed, written contract for breach of contract,…
ITC time barring on basis of period when services received and not invoice date: ITAT
Authority for Advance Ruling, Andhra Pradesh, in its recent ruling in the case of M/s. Vishnu Chemicals Limited has held that…
CBIC reduces e-Invoicing limit from Rs 20 Cr to 10 cr w.e.f. Oct 01, 2022
E -invoicing was made mandatory from 1st October, 2020, for registered persons having aggregate annual turnover at PAN level of…
![ITAT quashes addition for unexplained cash deposit for small taxpayer under presumptive tax [Read Order]](https://www.taxwallah.com/wp-content/uploads/2021/09/income-tax-india.jpg)
ITAT quashes addition for unexplained cash deposit for small taxpayer under presumptive tax [Read Order]
In a significant ruling, the Rajkot bench of the Income Tax Appellate Tribunal (ITAT) in the recent ruling in the…
GST Latest: New declaration to be given in Invoice of outward supply
CBIC has vide Notification No 14/2022-Central Tax dated 5th July, 2022 has notified CGST ( Amendment) Rules, 2022 vide which CGST Rules, 2017 have…
Form GSTR-3B Amended: Know all the changes
CBIC has vide Notification No 14/2022-Central Tax dated 5th July, 2022 has notified CGST ( Amendment) Rules, 2022 vide which…
CBIC clarifies manner for filing refund of unutilized ITC on export of electricity
The CBIC vide Circular No. 175/07/2022-GST dated 6th July 2022 clarifies various issues and procedure for filing refund of unutilized Input Tax Credit…
Manner of calculating interest on delayed payment of GST prescribed
CBIC has vide Notification No 14/2022- Central Tax dated 5th July, 2022 has issued the CGST (Amendment) Rules, 2022 vide…
How to furnish information on ITC reversed and ineligible ITC in GSTR-3B
Table 4(A) of the FORM GSTR-3B is getting auto-populated from various entries of FORM GSTR-2B. However, various reversals of ITC…
![GST: Two supplies not integral to each other is not composite supply [Read Order]](https://www.taxwallah.com/wp-content/uploads/2020/10/COMPOSITE-SUPPLY-2.png)
GST: Two supplies not integral to each other is not composite supply [Read Order]
The Telangana Bench of the Authority for Advance Rulings (AAR) in its recent ruling in the case of M/s. Healersark…
No GST on Services rendered abroad, ITC refund allowed: Bombay HC
The Bombay High Court has held that GST does not apply to the services rendered abroad as they amount to the export…