When GST Registration is Cancelled?
GST Notices & Circumstances Under Which Notice Can Be Issued by the Proper Officer: Under the provisions of section 29(2) of the Central...
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CA Dilip Badlani
2 min read
DIFFERENCE: Nil-Rated, Zero-Rated, Non-Taxable and Exempt Supplies
1. Nil-Rated Supply Supply of goods and/or services (or both) which attract 0% GST rate is known as nil-rated supply. This comes under...
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CA Dilip Badlani
1 min read
Consequences of non-furnishing of e-invoice on ITC?
Case: IRP portal shows supplier's GSTIN has been enabled for e-invoicing. However, supplier does not provide e-invoice/ tax invoice with...
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CA Dilip Badlani
2 min read
GST registration: Charitable Trust running medical store: Gujarat HC
Judiciary and Counsel Details Ms. Bela M. Trivedi and Dr. Ashok Kumar C. Joshi, JJ. Uday M. Joshi for the Petitioner. Facts of the Case...
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CA Dilip Badlani
1 min read
ITC on Investments?
Issue: A taxpayer's main business is dealing in electronic goods. He purchases gold bars (as investment) with the intention to resell...
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CA Dilip Badlani
12 min read
GST on Banking & Financial Services
Points to be covered: 1- Registration 2- Payment of GST 3- Issue of Invoice 4- Rate of GST 5- Exemptions under GST 6- Input Tax Credit 7-...
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CA Dilip Badlani
2 min read
ITC: Practical Issue # 1
Que: A firm has received grant and utilised the grant for purchase of computers and also for availing consultancy service. Can firm claim...
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CA Dilip Badlani
1 min read
GST: Requirement of HSN Code
What is HSN Code? HSN (“Harmonized System of Nomenclature”) a 6 digit uniform code that was developed by the World Customs Organization...
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CA Dilip Badlani
3 min read
Horse race clubs liable to pay GST only on commission:Karnataka High Court
Horse race clubs liable to pay GST only on commission and not entire bet amount – Rule 31A(3) of CGST Rules ultra vires : The Hon’ble ...
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CA Dilip Badlani
2 min read
Parallel proceedings cannot be initiated by State GST: Calcutta High Court
Parallel proceedings cannot be initiated by State GST authorities on the same subject matter: The Hon’ble Calcutta High Court : The...
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CA Dilip Badlani
2 min read
Deemed Exports under GST
Deemed exports are to be treated similar to exports, these supplies are not zero-rated supplies by default. Thus, GST shall be applicable...
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