Raksha Parikh
Summary of Territorial Jurisdiction of GST Appellate Tribunals The government has notified the Territorial Jurisdiction of GST Appellate Tribunals. The Government is using its powers granted in sub section (1) , (3), (4) of section 109 of the CGST Act,2017. These sections are deal with settingup and managing the GSTAT i.e Goods and Service Tax Appellate … Read more
Summary of Authorised e-invoice Verification Apps GSTN has issued GST Advisory on Authorised e-invoice Verification Apps dated 27-11-2024. This created document listing all the authorised apps available for verifying B2B e-invoices. This documents helps taxpayers stay updated about the approved apps they can use for e-invoice verification , ensuring they have the correct and latest … Read more
Summary of GST Advisory for Biometric Aadhaar Authentication in Madhya Pradesh GST Advisory has been issued for Biometric Aadhaar Authentication in Madhya Pradesh which has been rolled out on 27-11-2024.The new facility has been provided for booking an appointment to visit a GST Suvidha Kendra (GSK) for Biometric-based aadhaar authentication and physical verification of documents. … Read more
Summary of Notification No 27/2024 Notification No 27/2024 has been issued for Authority of Additional and Joint Commissioners to decide DGGI Cases. The Additional Commissioner or Joint Commissioner of Central Tax has the authority to pass the orders or make decisions on cases where notices have been issued by officers of the Directorate General of … Read more
Resolve October 2024 TDS Filing Issues for Metal Scrap Traders Government has issued Advisory to Resolve October 2024 TDS Filing Issues for Metal Scrap Traders dated 26-11-2024. From 10-10-2024 Registered dealer puchasing Metal scrap classified under Chapter 72 to 81 of the first schedule to customs Tariff Act,1975 from another registered dealer are required to … Read more
The goal of this article is to cover all recent GST case laws November 2024. All latest high court judgement on gst and all latest supreme court judgments on gst issued in November 2024 have been covered in this article. All latest GST case laws of November 2024 in this article have been classified by … Read more
Summary of Extension of Due date of GSTR-3B of October-2024 The Government has issued Notification No 26/2024 for Extension of Due date of GSTR-3B of October-2024 in the state of Maharastra and Jharkhand. Type of Return Tax Period Due date Extended due date Whose principal place of business in the State of GSTR-3B October-2024 20-11-2024 … Read more
Summary of GSTR-2B and Invoice Management System Government has issued GST Advisory on GSTR-2B and Invoice Management System dated 16-11-2024. This advisory issued as some tax payer finds some difficulties in generation of GSTR-2B and IMS. The Advisory are as under: It has been reported by few taxpayers that their GSTR-2B for October-2024 period has … Read more
Supplier View IMS Invoice Management System (IMS) has been made available on the GST Portal from 14th October, 2024 wherein the recipient taxpayer can accept, reject or keep the invoices pending which are saved/filed by their suppliers in their respective GSTR-1/1A/IFF. This is to further inform you that the first GSTR-2B on the basis of … Read more
IMS During Intial Phase of Its Implementation GST Advisory has been issued for IMS During Intial Phase of Its Implementation on 12-11-2024.Invoice Management System (IMS) is an optional facility introduced from October 2024 on GST Portal, on which the invoices/records saved/furnished by the supplier in GSTR-1/1A/IFF, can be accepted, rejected or kept pending by recipients … Read more