Posts Tagged ‘Refund’

Building could qualify as plant if functionality test for providing service...

Posted On October 5th, 2024

Note – The question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant within the meaning of the […]

The State or Central Tax officer who has initiated proceedings first shall ...

Posted On September 23rd, 2024

Note – Credit blocked by Central Tax Authority (DGGI) post issuance of summons when the issue of ITC availment was already before State Tax Authority pursuant to summons issued by […]

No prosecution by Revenue Authority by invoking IPC without following the P...

Posted On September 20th, 2024

Note – GST Authorities cannot bypass procedure prescribed under GST Act for launching prosecution by simply invoking penal provisions under IPC without invoking penal provisions under GST Act especially when […]

Clarification on refund where tax paid at later date after initially claimi...

Posted On September 12th, 2024

New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax and Central Tax (Audit) (All) The Principal Directors […]

Summary of Recommendations during 54th meeting of the GST Council on 09.09....

Posted On September 10th, 2024

GST Council recommends Group of Ministers (GoM) on life and health insurance related GST with existing GoM on Rate Rationalisation; to submit report by end of October 2024 GST Council […]

Explanation cannot result in taxability contrary to main provision of statu...

Posted On September 2nd, 2024

Note – The mere insertion of an explanation cannot make an activity a taxable service when it is not covered under the main provision (which has to be read into […]

Refund on export of goods cannot be rejected on grounds of non furnishing o...

Posted On September 2nd, 2024

Note – The petitioner’s application for refund could not be rejected for the reason that BRCs evidencing receipt of sale proceeds, were not produced within the period of nine months […]

Credit cannot be denied on tax paid under protest unless law specifically r...

Posted On August 21st, 2024

Note – The question was whether or not the appellant was eligible to avail credit when the duty was paid during provisional assessment under protest. Held: The assessee is eligible […]

Section 130 cannot be applied if excess stock found at business premises

Posted On August 12th, 2024

Note – The proceedings under section 130 of the GST Act cannot be put to service if excess stock is found at the time of survey where the survey was […]

Charges for screening test and accreditation of Medical Institutions would ...

Posted On July 31st, 2024

Note – The services provided by the petitioner for conducting screening test and the fees charged for accrediting medical institutions does not fall within the scope of Serial No.66(a) and […]

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