Recent changes in CGST Rules relating to export of goods and refund thereof In furtherance to previous update wherein we shared recent notifications issued post 39th GST Council meeting, the following key changes have been made in the Central Goods and Services Tax...
Cash refund of pre-GST duties and taxes in lieu of Cenvat credit The recent judgment of CESTAT, Chennai in the case of Servo Packaging Limited v. CGST, 2020-VIL-72-CESTAT-CHE-CE. In this case, the Appellant imported certain duty-free goods for export against Advance...
Notices received for violation of restriction under Rule 36(4) and availing excess ITC – Way Forward In NITYA’s Insight | Issue 66 dated November 14, 2019 (link of our update), we discussed Rule 36(4) of the Central Goods and Services Tax Rules, 2017 (‘CGST Rules’),...
Challenge to retrospective amendment in CGST Rules – replacing GSTR-3 with GSTR-3B This is to apprise you regarding the legal sanctity of the amendment brought vide Notification No. 49/2019-Central Tax dated October 9, 2019 amending Rule 61(5) of the Central Goods and...
E-way bill : Emerging disputes and Way forward Major disputes being faced by taxpayers vis-à-vis e-way bill compliances, its legal sanctity and way forward that a taxpayer may consider adopting.The GST law allows Proper Officer to intercept vehicles carrying goods for...
Intermediary Service :: Key tests for determination This update intends to discuss the vexed issue of intermediary service where lot of confusion persists in the industry as well as the tax authorities on its coverage. We attempt to lay down relevant tests to...
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