While filing Form GSTR-3B, registered persons were required to declare the details of export of services on payment of IGST or zero-rated supplies made to an SEZ unit/developer on payment of IGST. And on such declared amount, registered persons were entitles to claim refund of GST. …
Case Law : M/s Jaipur Zila Dugdh Utpadak Sahakari Sagh (Applicant) Ltd. Vs AAR Facts of the case: The applicant is a registered co-operative society registered under Rajasthan co-operative societies Act, 1965. The applicant is the manufacturer of Milk, Ghee, Chhach, Butter, Dahi, Lassi, Panner, Ice-cream …
Facts of the case: The applicant is an authorised dealer for Maruti Suzuki India Ltd. It deals in sale of motor vehicles and spares and for servicing. The dealer purchases motor vehicle for demo and provides to customers for trial run. Issue involved: whether ITC on …
Background of the case: The petitioner, CMS Info System, is a cash handling firm. It is a India’s largest cash management company and the world’s fifth largest ATM cash management company. The company purchases motor vehicles for transporting cash and desirous to know about the applicability …
The Directorate General of GST Intelligence (DGGSTI) have arrested one person for creating about 90 fake firms for the purpose of issuing bogus invoices without supply of goods thereon. The person has been identified as Anupam Singla, a resident of Sirsa, Haryana. On 18th July, a …
CBIC has notified the Central Goods and Services Tax (CGST) (Fifth Amendment) Rules, 2019, amending various CGST Rules/ GST Forms. Amendments are as follows: In rule 12, sub rule (1A) of the Central Goods and Services Tax Rules, 2017, after the words “A person applying for …
The composition dealers are required to furnish a statement every quarter, containing details of payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017. The due date of filing such statements is 18th day of the month succeeding such …
Department, The Directorate General of GST Intelligence (DGGI) from Gurugram zonal has arrested one person in Delhi for taking ITC fraudulently of more than Rs 5.06 Cr. The person had claimed and taken ITC fraudulently having amount of More than Rs. 5.06 Crore against the fake …
Case name : In re Odyssy Tour & Travels Pvt Ltd (GST AAR Goa) Facts of the case : The applicant (M/s. Odyssey Tours & Travels Pvt. Ltd.) made an application for advance ruling stating that they had paid GST correctly but had not distributed the …
Gurdip Singh Sachar, an advocate, recently filed criminal public interest litigation (PIL) against the Dream 11 Fantasy Pvt Ltd. Ground of PIL is to to pay GST on the entire acknowledgement amount (i.e. amount at stake). What is Dream11 Game? Dream11 is an online fantasy game in …
