The advisory underscores the importance of proper reconciliation of ITC data between GSTR-2B, GSTR-3B, and books of accounts

The applicability of GST on membership fees and other charges collected by RWAs often raises questions among stakeholders

The Invoice Management System (IMS), introduced on the GST Portal in October 2024, is a new facility aimed at enhancing compliance and transparency in managing invoices.

What is a Works Contract? GST Rates Applicable to Works Contracts

Overview of Section 128A and Waiver Scheme and Advisory of November 8, 2024: Procedural Updates for SPL Forms and New Deadlines

M/s. Center for International Admission and Visas (CIAV) Vs. Telangana State Authority for Advance Ruling (TSAAR)

ITC Restrictions for Restaurant Services at 5% Concessional Tax Rate: No ITC on General Expenses, Area Apportionment, and Rules 42/43

E-Commerce Platforms Selling Goods and Collecting Payments Classified as Electronic Commerce Operators (ECO) Under CGST Act Section 2(45) - Karnataka Authority for Advance Rulings

Input Tax Credit is not eligible on the GST paid for advertisement items like calendars, t-shirts, and pens with the company’s logo, distributed during business meetings for marketing and business promotion

Sales of used motor vehicles are subject to GST based on the positive margin, which is calculated as the sale consideration minus the depreciated value of the vehicle

Presuming a firm's non-functionality based solely on the absence of personnel during a single inspection is unreasonable – Punjab and Haryana

Delhi High Court Ensures Procedural Fairness in GST Refund Process: Application Deemed Compliant

Madras High Court Restores Natural Justice in GST Assessment: Conditional Relief Granted

Relief Granted for Belated ITC Claim under Amended Section 16 by Introducing subsection (5) of CGST ACt: Upholding Natural Justice and Procedural Fairness

The time limit for filing an appeal should begin from the date of the rectification order, rather than from the date of the original assessment order

Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI

Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal.

Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur..

Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI.

Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017

Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017'–reg.

Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024 issued vide F. No. CBIC-20001/6/2024-GST-reg.

Clarification of various doubts related to Section 128A of the CGST Act, 2017

Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017

Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings

Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases

Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases

Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017