ITC not allowed when tax was paid by buyer along with invoice but GST registration of seller was cancelled and tax was not paid to the ex-chequer.
Jai Balaji Paper Cones v. Asst. Commissioner State Tax – [2023] 152 taxmann.com 690 (Madras).
Andhra Pradesh High Court upholds the vires of time limit for availing ITC prescribed u/s 16(4) of CGST Act. Time limit not violative of Art. 14, Art. 19(1)(g) and Art. 300-A of Constitution of India.
Thirumalakonda Plywoods v. Asst. Commissioner State Tax – [2023] 152 taxmann.com 640 (Andhra Pradesh).
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).