Validity of Restriction on Refund Under Inverted Tax Rate Structure If Input And Output Are Same
Section 168(1) can be invoked only for the purpose of clarification in relation to the provisions of the CGST Act in order to ensure proper implementation of the relevant provisions.
Clarification On Extended Timeline In Relation To Revocation Application Under GST
Issue of Clarification by CBIC with respect to the extended timeline for filing application for revocation of cancellation of GST registration.
Appellate Tribunals Cannot Be Ignored Anymore
GST has now been in existence for more than 4 years without a proper judicial system in place.
Introduction of Compliance Information Portal(CIP)
Launch of CIP by CBIC to ensure seamless imports and exports, thereby reducing the burden borne by the participants concerned.
GST Got Caffeine Pricey
In the hustle-bustle of daily life, devoting loads of time to sleep is not something one can afford. Instead, picking a slice from daily routine sleep to get done with office work has become the right thing to do for the millenniums. For such individuals, caffeine is the only resort to break free from the strings of dullness and drowsiness.
Does your Icecream parlour charge you right?
With the easing of COVID restrictions, eating outside has turned into a luxury. While on one hand it appears to be something to brag about, on the other there have also been instances where people were targetted by the eating joints in terms of unreasonably high gst rates. On being inquired, they came up with the justification that the rates being charged were backed by certain notifications issued by CBIC in the past.
Constitutional Validity of RCM on Ocean Freight
Imports on CIF basis are the ones where the burden of transportation cost from origin to destination port falls on the exporter. This way, importer can in no way be held responsible for such freight payment.
Amendment to Custom Brokers Licensing Regulations, 2018
Custom brokers are agents, operating under license and acting on behalf of importer/exporter for purposes of business transactions related to departure of conveyances Or import/export of goods at any custom station including audit.
