GTA’s shall not be required to file declaration in Annexure V to opt forward charge on yearly basis.
Notification No. 06/2023 – Central Tax (Rate), dated 26-7-2023.
HC directs dept. to refund amount of excess GST paid by mistake, to assessee.
Tagros Chemicals India (P.) Ltd. v. UoI – [2023] 152 taxmann.com 570 (Gujarat).
E-Invoice exemption declaration functionality is now available on portal.
GSTN Advisory dated 24-7-2023.
Where canteen services are supplied at subsidised rates by applicant/employer to their employees, it amounts to supply of service, therefore, GST is applicable on cost recovered from salary of employees for providing canteen services.
Kothari Sugar & Chemicals Ltd., In re – [2023] 152 taxmann.com 526 (AAR – TAMILNADU).
100% penalty of value of detained goods cannot be levied if both consignor & consignee accepted ownership.
Margo Brush India v. State of U.P. – [2023] 152 taxmann.com 515 (Allahabad).
Sec. 2(119) of CGST Act – Works Contract – Where pumps manufactured by applicant – assessee are expected to be installed and fastened at its place of installation throughout its operational life, same on installation would be an immovable property, therefore, installation, repair and maintenance of pumps at sewage pumping station would qualify as ‘works contract service’.
KSB Limited, In re – [2023] 152 taxmann.com 519 (AAR – WEST BENGAL).