Opportunity for Taxpayers to Correct Discrepancies in GSTR-3BGSTN provided an opportunity for taxpayers to correct discrepancies in GSTR-3B vide issuing advisory dated 09.04.2024 on Reset and Re-filing of GSTR-3B of some taxpayers. The advisory issued by GSTN is provided below for the taxpayers: Dear Taxpayers,1. This has reference to the facility for re-filing of GSTR-3B for...Read More
Haryana Excise and Taxation Department issued ROD (Removal of Difficulty Order) on OTS-2023 The Excise and Taxation Department, Haryana has announced “The Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2023” vide Notification No. No. 71/ST-1 dated 30/12/2023 which was applicable from 01/01/2024.Now, in continuation of that scheme government has issued Removal of...Read More
For recovery of tax and settlement of disputes relating to various taxes levied in Haryana, TheExcise and Taxation Department, Haryana has announced “The Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2023” vide Notification No. No. 71/ST-1 dated 30/12/2023 which was applicable from 01/01/2024.Read More
Budget 2024 : GST Updates Amidst the backdrop of upcoming elections, the anticipation is amplified, with businesses and the general public eagerly awaiting the unveiling of financial strategies and initiatives. Led by the capable hands of Finance Minister Smt. Nirmala Sitharaman, the Interim Budget for this year brings forth a wave of expectations and potential...Read More
Haryana Govt. Introduced One Time Settlement Scheme providing opportunity to settle Pre-GST tax liabilities: Haryana Govt. on December 31, 2023 launched the One Time Settlement-2023 (OTS) Scheme through the Excise and Taxation Department. The scheme will be operational from January 1, 2024, to March 30, 2024.As per the scheme businesses have the opportunity to settle...Read More
GST Officer can request additional documents to process refund application : Delhi High Court SRG PLASTIC COMPANYversusTHE COMMISSIONER DELHI GOODS AND SERVICES TAX TRADE AND TAX DEPARTMENT & ORS. Recently in case of SRG Plastic Company Vs The Commissioner Delhi Goods and Services Tax Trade and Tax Department & Ors. [W.P.(C) 5698/2023 & CM APPL....Read More
A game of skill is not gambling Gameskraft Technologies Private Limited Vs Directorate General of Goods Services Tax Intelligence Writ Petition No. 19570 of 2022 C/W, Writ Petition Nos. 22010 of 2021, 18304 of 2022, 19561 of 2022, 20119 of 2022 and 20120 of 2022 dated 11-05-2023], Games of skill is outside the scope of...Read More
Bombay High Court-GST: Refund rejection order set aside where deficiencies found through SCN instead of Deficiency Memo and opportunity of being heard also not given: Recently, in case of Knowledge Capital Services Private Limited Vs Union of Inda & Others [WRIT PETITION NO. 61 OF 2023] the Honorable Bombay High Court overturned the refund rejection...Read More
No Scope for issuance of Deficiency Memo, Once an application with prescribed documents submitted on common portal submitted for GST Refund : Delhi High Court Recently, in a case of BHARAT SANCHAR NIGAM LIMITED Vs UNION OF INDIA & ORS. [W.P.(C) 3550/2023] heard by the Hon’ble Delhi High Court, it was held that once an...Read More
Refund claim could not be rejected for inadvertent error of opting "export with payment of tax" column in GST returns instead of "export without payment of tax". In case of Abi Egg Traders v. Assistant Commissioner [W.P. NO. 3773 OF 2020] it is held by the Hon’ble High Court of Madras that refund claim could...Read More