Rule 26 of the CGST Rules, 2017 governs the provisions for Method of authentication 1. What all shall be submitted electronically with digital signature certificate or ...
Circular No.38/12/2018 Dated the 26th March, 2018 provides Clarification on issues related to Job Work as follows:- 1. Define “job work”. As per clause (68) of section 2 of the CGST Act, 2017, “job work” means any treatment or process undertaken by a person on...
Kerala High Court in Re MS Steel and Pipes Vs ASTO Detention of Goods - Sec. 1291. Form GST EWB-01 is generated and valid tax invoice generated. However, Tax was not mentioned separately in the E-way Bill.2. Allegation that there was a discrepancy in the E-way Bill that accompanied the...
GSTR-2B is available on the portal for the July’2020 to be seen in August 2020 in Return Dashboard and an advisory over the same has also made available in the portal. 1. What is GSTR-2B? GSTR-2B is an auto-drafted ITC statement which will be generated for every registered person
Honourable Gujarat High Court on 24/07/2020 in case of writ petition filed by VKC Footsteps India Pvt. Ltd. V Union of India & 2 others, directed to allow the claim of the refund considering the unutilized input tax credit of “input services” as a part of net ITC for the purpo...
Circular No: 140/10/2020 – GST dated the 10th June, 2020 stating Clarification in respect of levy of GST on Director’s Remuneration. This circular has cleared all the...
