Amendments in CGST Act proposed by Finance Bill,2022
Clause 99 to 117 of the Finance Bill,2022 has proposed various Amendments to CGST Act,2017. These amendments can be implemented…
Author: Frah Saeed
Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
Union Budget 2022-23: Clarification on deduction on payment of interest only on actual payment
Section 43B of the Act provides for certain deductions to be allowed only on actual payment. Explanation 3C, 3CA and…
ITC on Hotel Accommodation/Stay services under GST Law
In this article, we shall discuss about availing of input tax credit (ITC) on hotel accommodation / stay services under…
New functionality of Interest Calculator in GSTR-3B enabled on GST Portal
Goods and Services Tax Network (“GSTN”) has issued an Advisory dated 26th January 2022 regarding the new functionality of the interest calculator in GSTR-3B…
GST under Reverse Charge Mechanism (RCM) on security services
1. Introduction: In this article, we shall discuss all the important aspects in regard to payment of GST under reverse…
RTI replies show GST evasion of over Rs 93,000 crore
Nagpur: The government has detected evasion of Goods and Services Tax (GST), which also includes Central Excise and Service taxes…
![Rajasthan High Court rejects challenge to refund provisions [Read Order]](https://www.taxwallah.com/wp-content/uploads/2020/08/gst-refund-process-e1598858791456.jpg)
Rajasthan High Court rejects challenge to refund provisions [Read Order]
The Rajasthan High court in its recent ruling in the case of M/s Triveni Electrodes has rejected the challenge to…
![No GST / ITC reversal on Cash Discounts received: AAR [Read Order]](https://www.taxwallah.com/wp-content/uploads/2021/08/advance-ruling.jpg)
No GST / ITC reversal on Cash Discounts received: AAR [Read Order]
The Madhya Pradesh Authority of Advance Ruling (AAR) in its ruling in the case of M/S Mahveer Prasad Mohanlal has…
CBIC issues Guidelines on Recovery and Write off of Arrears of Revenue
The Central Board of Indirect Taxes and Customs (CBIC) has issued the Master Circular No. 1081/021/2022-CX dated 19.01.2022, on recovery…
GSTR-3B is a GST return- Supreme Court reverses Gujarat HC Order
The Supreme Court has in a recent judgment in the case of Union of India & Ors. v. AAP and…
Gujarat HC: Controversy of technical glitches in the Income Tax Portal resolved
The Gujarat High Court has refused to accept the request for physical filing but based upon the affidavit submitted by…
No GST payable on Notice Pay / Insurance recovery from employees: AAR
The Maharashtra Authority of Advance Ruling (AAR) in its recent ruling in the case of M/s Syngenta India Limited has…