Territorial Jurisdiction of GST Appellate Tribunals

GST Appellate Tribunals

Summary of Territorial Jurisdiction of GST Appellate Tribunals The government has notified the Territorial Jurisdiction of GST Appellate Tribunals. The Government is using its powers granted in sub section (1) , (3), (4) of section 109 of the CGST Act,2017. These sections are deal with settingup and managing the GSTAT i.e Goods and Service Tax Appellate … Read more

GST Advisory on Authorised e-invoice verification Apps

Authorised e-invoice verification Apps

Summary of Authorised e-invoice Verification Apps GSTN has issued GST Advisory on Authorised e-invoice Verification Apps dated 27-11-2024. This created document listing all the authorised apps available for verifying B2B e-invoices. This documents helps taxpayers stay updated about the approved apps they can use for e-invoice verification , ensuring they have the correct and latest … Read more

GST Advisory for Biometric Aadhaar Authentication in Madhya Pradesh

Biometric Aadhaar Authentication in Madhya Pradesh

Summary of GST Advisory for Biometric Aadhaar Authentication in Madhya Pradesh GST Advisory has been issued for Biometric Aadhaar Authentication in Madhya Pradesh which has been rolled out on 27-11-2024.The new facility has been provided for booking an appointment to visit a GST Suvidha Kendra (GSK) for Biometric-based aadhaar authentication and physical verification of documents. … Read more

Notification No 27/2024 Authority of Additional and Joint Commissioners to decide DGGI Cases

Notification No 272024

Summary of Notification No 27/2024 Notification No 27/2024 has been issued for Authority of Additional and Joint Commissioners to decide DGGI Cases. The Additional Commissioner or Joint Commissioner of Central Tax has the authority to pass the orders or make decisions on cases where notices have been issued by officers of the Directorate General of … Read more

Extension of Due date of GSTR-3B of October-2024

Extension of Due date of GSTR-3B

Summary of Extension of Due date of GSTR-3B of October-2024 The Government has issued Notification No 26/2024 for Extension of Due date of GSTR-3B of October-2024 in the state of Maharastra and Jharkhand. Type  of Return Tax Period Due date Extended due date Whose principal place of business in the State of GSTR-3B October-2024 20-11-2024 … Read more

IMS During Intial Phase of Its Implementation

IMS During Intial Phase of Its Implementation

IMS During Intial Phase of Its Implementation GST Advisory has been issued for IMS During Intial Phase of Its Implementation on 12-11-2024.Invoice Management System (IMS) is an optional facility introduced from October 2024 on GST Portal, on which the invoices/records saved/furnished by the supplier in GSTR-1/1A/IFF, can be accepted, rejected or kept pending by recipients … Read more

Concept of Intermediary Service and its treatment under GST

Intermediary service

Objective of this Article The Objective of this article is to clarify the concept of Intermediary services , and its definitions and implications under GST,addressing the common ambiguities that business and tax professional faces. This includes explaining the crieteria for determining intermediary services, outlining the tax implications. By providing detailed insights and illustrative examples, the … Read more