Amend Section 49 (5) to either allow proportionate utilization of CGST/SGST for IGST or mutual utilization of CGST-SGST.

Upon receiving TRN, the applicant shall begin the process of GST registration. In the Temporary Reference Number (TRN) field ...

Patna High Court held that blocking of Electronic Credit Ledger justified since there is sufficient material before ...

1.Summon was issued to the father of petitioner regarding non-payment of GST. Upon receipt of summon, the petitioner ...

If you prefer a simple account without balance requirements, zero-balance accounts offer ease of access. However, regular ...

Since the exemption at entry 12 is covering both the headings 9963 and 9972, many PG or hostel or unit accommodation services ...

Introduction: The amended provisions extend the applicability of TCS at the rate of 1%, effective from 1st January 2025 to ...

The Pahalgam attack, which served as the immediate provocation for Operation Sindoor, involved militants targeting tourists, ...

Subsequently, the Revenue filed a rectification application under Section 254 (2) of the Act, asserting that the Mumbai Bench’s order contained a ‘mistake apparent from record’ because the territorial ...

GSTN has been made important changes in the refund filing process under the following categories: (b) Supplies made to SEZ Unit/SEZ Developer with payment of tax (c) On account of Refund by Supplier ...

The Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2011, outlined specific due diligence requirements that intermediaries must adhere to in India. These rules ...

In a major crackdown on Goods and Service Tax (GST) fraud, the CGST Delhi South Commissionerate has uncovered a fraud on a large-scale involving fraudulent Input Tax Credit (ITC) claims amounting to ...