Taxpayer has supplied GTA services to one of the oil corporation but department alleged that taxpayer is not GTA , rather it actually provided renting of commercial vehicle under HSN 9966 (21-22) l...
The ITC pertaing to FCM which in fact duly reflected in GSTR 2A wrongly reported in 4A(3) instead 4A(3). Is there any caselaw or circular or clarification by govt. regarding this ?
As it is reve...
Does staff quarters will be eligible under section 16(1) as used to maintain proper work force in cement factory and also the itc on its repair are not blocked as per section 17(5)
Is IMS in the GST portal, communication said in Section 37 of the Act
Apartment booked before OC. Part OC issued on 12 January 2026 covering.
Remaining contractual milestones were fixed calendar dates (15 March and 15 August), not construction milestones.
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Whether Sec 16(4) restrict time limit for availing ITC on BOE, Section 16(4) of the CGST Act specifically refers only to "invoice" and "debit note" and does not expressly...
One of my clients is registered under GST, and the GST registration falls under the jurisdiction of the Central GST (CGST) authorities.
The Special Investigation Bran...
What would be the eligibility of the input tax credit for the ground mounted solar panels plant? According to the AAR of Varachha Co-Op. Bank Ltd, the roof top solar plant is not permanently fasten...
Section 63 does not mention about penalty. Also, it also does not mention about Interest. There is the question of interest being auto applicable. If that was the matter, why there is a mention of ...