Wednesday, 01 March 2023 / Published in CBIC, GST, GSTN, Judgments, News & Updates

Whether requirement of generating E-way bill can be escaped by undervaluing the goods?

It has been seen that many businesses follows a practice to undervalue their goods while transporting so that the value be less than 50000 and there will be no need to generate E-way Bill. Which is a completely wrong practice as if the vehicle is stopped by GST officers then as per Section 129 they
Friday, 03 June 2022 / Published in News & Updates, CBIC, GST, GSTN, Judgments

No GST payable on fees collected towards training in respect of Football, Basketball, Athletic, Cricket, Swimming, Karate and Dance: AAR

The Maharashtra Authority of Advance Ruling (AAR) consisting of Rajib Magoo and T.R. Ramnani has ruled that GST is not payable on fees collected towards training in respect of football, basketball, athletics, cricket, swimming, karate, and dance. The association, M/s Navi Mumbai Sports Association, has constructed an international sports complex on land allotted by M/s
Tuesday, 21 December 2021 / Published in Judgments

ITAT Bangalore allows employees contribution to PF/ESI paid before ITR filing

The ITAT Bangalore held in the case of Skava Electric Pvt. Ltd, that assessee would be entitled to deduction of employees’ contribution to PF and ESI provided that the payments were made prior to the due date of filing of the return of income u/s 139(1) of the Income Tax Act, 1961. It was further
Monday, 20 December 2021 / Published in Judgments

Supreme Court Judgement on whether Form GSTR-3B is a return or not under the CGST Law?

In the recent case The Hon’ble Supreme Court of India in Union of India & Ors. v. Aap and Company [Civil Appeal No(s). 5978/2021 dated December 10, 2021] reversed the judgment of the Hon’ble Gujarat High Court, ruling that FORM GSTR-3B is not a return under Section 39 of the Central Goods and Services Tax Act, 2017 (“the
Monday, 20 December 2021 / Published in Judgments

Orissa High Court Directed Revenue Department to either modify the GST portal to facilitate the filing of TRAN-1 or accept returns manually to claim the ITC

In the recent case of Ashok Kumar Meher v. Commissioner of Sales Tax & GST, Odisha, Cuttack & Ors. [W. P. (C) No. 12763 of 2021 dated December 1, 2021] The Hon’ble Orissa High Court directed the Revenue Department to either modify the GST portal to facilitate the filing of TRAN-1 to claim the ITC