Adv Aditya Narayan 
Steps of Filing a GST Appeal to First Appellate Authority Against a Demand Order In the realm of GST, taxpayers facing grievances with decisions or orders from adjudicating authorities can seek redress by filing an appeal to the Appellate Authority. …
Appeal to First Appellate Authority Under GST: A Complete Manual Appeal under GST: In the realm of tax law, it’s acknowledged that diverse perspectives may emerge based on the same set of facts and laws. Consequently, there is a likelihood …
GST Advisory No. 614 Dated. 14.11.23 on Introduction of New Online Functionality for Reporting of ITC Mismatch Between GSTR-2B and GSTR-3B (Form GST DRC-01C Introduced) GST Advisory 614: In a recent groundbreaking update, the Goods and Service Tax Network (GSTN) …
GST Advisory No. 613 Dated. 14 November 2023: As per Rule 37A ITC to be Reversed by 30 November of Subsequent FY When Supplier Fails to Furnish GSTR-3B Within Stipulated Time In a recent development on the GST portal, the …
Government’s Focus in Bringing all Businesses into GST Bracket Focus in Bringing all Businesses into GST: In a groundbreaking move, Gujarat has set a precedent by introducing biometric-based GST registration, marking a pivotal shift towards a more inclusive and transparent …
NIPFP Proposes for Withdrawal of All GST Exemptions NIPFP Proposal for Eliminating GST Exemption: In a significant development, the National Institute of Public Finance and Policy (NIPFP), an independent research institute operating under the finance ministry, has put forth a …
GST Advisory 612 Dt. 10 November 2023: Clarity on Amnesty Scheme 2023 for Deadline Missed Appeals GST Advisory 612: In a significant move aimed at providing relief to taxpayers, the Goods and Services Tax Network (GSTN) released a crucial advisory …
Exemption U.S.11 Cannot Be Granted When Trust Activities Are Commercial In a recent ruling concerning Section 11 of the Income Tax Act, 1961, the Income Tax Appellate Tribunal (ITAT) Chennai bench emphasized that exemptions cannot be granted when the activities …
Application for Advance Ruling under GST Obtaining an Advance Ruling under the Goods and Services Tax (GST) regime is a crucial step for taxpayers seeking clarity on specific matters outlined under sub-section (2) of section 97 or sub-section (1) of …
Annual Return under GST: Businesses registered under GST, whether registered at any point within a specific financial year, maintained their registration throughout or for a part of a financial year, must submit an annual return for that fiscal year. This …
Allahabad HC Order Dt. 6 November 2023 Allahabad HC Order: In a recent landmark judgement, the Allahabad HC has ruled that, when the required tax invoice along with E-way bill are produced before passing the seizure as well as detention …
Patna High Court Order Dt. 30 October 2023 In a recent landmark judgement dated October 30, 2023, the Patna High Court has ruled in favour of the petitioner, asserting that they cannot be denied their rightful benefits of stay under …
ITAT Surat Verdict-Revision Order Under Section 263 Not Justifiable Unless Order of Assessing Officer is Erroneous ITAT Surat Verdict: The Surat bench of the Income Tax Appellate Tribunal (ITAT) recently issued a ruling concerning a Revision Order filed under section …
GSTN Advisory No 611 Dt. 4 November 2023 GSTN Advisory No. 611: In a recent advisory dated November 4, 2023, the Goods and Services Tax Network (GSTN) has informed to the taxpayers about a significant change in the GST registration …
CBIC Notification 53/2023 Dt. 2 November 2023 CBIC Notification 53: The Central Board of Indirect Taxes and Customs (CBIC), on recommendation of the GST Council, notified that the taxable persons who could not file an appeal against the order passed …
CBDT Notification No. 94/2023- Form ITR-7 Changed for AY 2023-24 CBDT Notification No. 94/2023: The Central Board of Direct Taxes (CBDT) vide its Notification No.94/2023 Dated. 31st October 2023 has notified some amendment in Form ITR-7 in PART-B, for the …
CBIC Circular No. 206/18/2023 Dated. 31 October 2023 CBIC Circular 206/18/2023-GST: Based on the recommendations of the GST Council in its 52nd meeting held on 7 October, 2023, at New Delhi, the Tax Research Unit (TRU) of the Department of …
CBIC Circular 205/17/2023 Dated. 31 October 2023 CBIC Circular 205/17/2023: In its 50th meeting, the GST Council recommended a reduction in the GST rate to 5% for imitation zari thread or yarn, known by various trade names. This important clarification …
CBIC Circular No. 204/16/2023 Dated. 27 October 2023 CBIC Circular 204/16/2023 (GST): The trade and field formations have recently reached out with questions regarding the tax implications of providing personal bank guarantees by Directors to secure credit facilities for their …
CBIC Circular No. 203/15/2023 Dt. 27 October 2023 The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular 203/15/2023 to provide clarity on determining the place of supply for specific services, namely transportation of goods, advertising services, and …