Raksha Parikh
Summary of Notification No 53/2023 GST Amnesty Scheme The Government has issued Notification No 53/2023 GST Amnesty Scheme. CBIC has anounced special provision which allows taxpayer to file GST Appeal, who has missed the deadline to file the appeal by 31-03-2023. There is another chance given to file the appeal by 31-01-2024. Appeal must be … Read more
Government has issued GST Advisory on GST Amnesty for taxpayers who missed appeal filing and the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023. Amnesty for Taxpayers: The GST Council, in its 52nd meeting, recommended granting amnesty to … Read more
The goal of this article is to cover all recent GST case laws 2023. All latest high court judgements on gst and all latest supreme court judgments on gst issued in October 2023 have been covered in this article. All latest GST case laws of October 2023 in this article have been classified by name, … Read more
Government has issued GST Advisory on for Online Compliance Pertaining to ITC mismatch -GST DRC-01C dated 14-11-2023. It is informed that GSTN has developed a functionality to generate automated intimation in Form GST DRC-01C which enables the taxpayer to explain the difference in Input tax credit available in GSTR-2B statement & ITC claimed in GSTR-3B … Read more
Government has issued GST Advisory on ITC Reversal under Rule 37A dated 14-11-2023. Vide Rule 37A of CGST Rules, 2017 the taxpayers have to reverse the Input Tax Credit (ITC) availed on such invoice or debit note, the details of which have been furnished by their supplier in their GSTR-1/IFF but the return in FORM … Read more
Government has issued GST Advisory on amnesty for appeal Filing procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023 dated on 10-11-2023. Amnesty for Taxpayers: The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who couldn’t … Read more
Government has issued GST Advisory on registration for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Gujarat and Puducherry dated 04-11-2023. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk … Read more
Summary of No Refunds for Polyester Film in Imitation Zari Yarn GST Notification No 20/2023- CTR has been issued for No Refunds for Polyester Film in Imitation Zari Yarn. Government has clarified that No refund on Polyester film or Plastic film used in preparation of imitation Zari thread or Yarn under inverted duty structure with … Read more
Summary of Changes in Rate of Goods effective from 20-10-2023. Serial No Product Description HS Form of Sale GST Rates (Effective from 20-10-2023) Remarks 92A Molasses 1703 5% GST Rate reduced from 28% to 5% 94A Food preparation of millet flour in powder form (Contains at least 70% Millet) 1901 Other than pre-packaged & labeled … Read more
Changes in Transportation of Passenger through E-Commerce Operator. Government has issued the Notification for Transportation of Passenger through E-Commerce Operator using Omni-Bus. Government has amend the Notification No 17/2017-Central tax (Rate) dated 28-06-2017 related to the case where E-Commerce Operator is liable to pay the tax on the service supplied through it which is applicable … Read more